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804.3 - Audits

To review the funds and accounts of the school district, the board will employ an auditor [or designee] to perform an annual audit of the financial affairs of the school district. The superintendent [or designee] will use a request for proposal procedures in selecting an auditor. The administration will cooperate with the auditors.

To ensure an unbiased audit, if the same firm is conducting the annual audit, then the members of the audit team must be changed every other year. As the board selects and approves the auditors for the annual audits and considers the contract duration, consideration will be given to changing audit firms every six years.


Adopted: 6/70
Reviewed: 10/12; 12/18; 1/22
Revised: 7/10; 12/13; 5/15
Related Policy (Code #): 804.1
Legal Reference (Code of Iowa): §11.6
IASB Reference: 707.4