DIE – Audits

The books and accounts of the District shall be audited yearly. The audit to be performed will meet the single audit procedures prescribed by the Governmental Accounting Standards Board (GASB).

The School Board shall select the audit firm after hearing the recommendation from the Superintendent or Business Administrator. Such audits will be made in accordance with RSA 197:25.

Legal References:

RSA 197:25, Auditors
RSA 671:5, School District Elections: Auditors

Category: R

Adopted: April 2, 1991
Reaffirmed: August 14, 2001
Reviewed: November 13, 2012