DIE Audits

File:AUDITS/FINANCIAL DIE

AUDITSMONITORING

The school system's booksfinancial records shall be audited annually by qualifiedthe certifiedMaine publicDepartment accountantsof Auditors or publicby accountantsan whooutside conductauditor auditsapproved inby compliancethe withBoard, Governmentbased Auditingon Standards.the TheJuly business1 managerto June 30 fiscal year, the Superintendent/designee shall be responsible for working with auditors in their conduct of annual or other audits as required.

The fiscal year of an audit shall be from July 1^st^ to June 30^th^, except that audits of federal programs shall conform to federal requirements.

Legal Reference: Title20-A 20-A,MRSA MRSA, SEC.§ 6051 ETet SEQ.seq.

Adopted: April 13, 1992

Revised: December 13, 19931993, March 27, 2023

Reviewed and Adopted: May 8, 2006, February 27, 2012