3440.00 | Audits

The District shall be audited annually. The Board shall appoint an independent auditor to conduct the audit. The audit shall be performed in conformance with generally accepted governmental auditing standards as defined by the United States General Accounting Office.

One copy of the audit report is to be submitted to the State Department of Education following its acceptance by the Board per Idaho Code 33-701 (6).  Additionally, a copy of the report is to be submitted each year after receiving the audit from the District’s independent auditor per Idaho Code 67-450B.