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707.02 Audit

In accordance with state law, to review the funds and accounts of the District, the Board shall employ an independent auditor, certified in the state of Iowa, to perform an annual audit of the financial affairs of the District. The Superintendent or their designee shall use a request for proposal procedure in selecting an auditor. The administration will cooperate with the auditors. Such annual audit reports will be filed with the State Auditor and shall remain on permanent file in the central office of the District.

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Approved: 11/14/67

Reviewed: 3/11/19

Revised: 5/14/12; 7/8/13; 10/13/25