DIE Audits

File: DIE

AUDITS

The school system's books shall be audited annually by qualified certified public accountants or public accountants who conduct audits in compliance with Government Auditing Standards. The business manager 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: Title 20-A, MRSA, SEC. 6051 ET SEQ.

Adopted: April 13, 1992

Revised: December 13, 1993

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