INDEPENDENT AUDITOR The Board of Education shall appoint an independent auditor or a certified public accountant to conduct an annual audit of the financial records of the district as required by section 170.2(R) of the regulations of the Commissioner of Education.
Each year, the independent auditor shall present to the Board an audit report that contains:
1.
a management letter detailing the financial condition of the school district;
2.
a statement of deficiencies noted and subsequent recommendations for correction; and
3.
other recommendations and/or assistance for implementation of current procedures and policy.
Note: Prior policy, Policy Manual, ...
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