The duties of the independent auditor shall be as follows:

  1. To examine the budget of the School District as of the close of its fiscal year and the related statements of transactions in the various funds for the fiscal year then ended.
  2. To conduct such examination in accordance with generally accepted auditing standards and to include such tests of the accounting records and such other auditing procedures as are necessary to properly verify the District’s financial records and operating procedures.
  3. To render an opinion on the financial statements prepared as of the close of the fiscal year.
  4. To prepare such financial statements for publication as may be required by law.
  5. To make such recommendations to the Board of Education concerning the District’s accounting records, procedures, and related activities as may appear necessary or desirable.
  6. To perform such other related services as may be requested by the Board.

Policy Adopted: November 3, 1980