Fiscal 114 AUDITS/FINANCIAL MONITORING 

The books and accounts of the District shall be audited annually. The audit to be performed will meet the basic requirements of governmental audit standards.

The School Board shall select the auditors after hearing the recommendation from the Superintendent or business administrator. Such audit will be made in accordance with RSA 197:25.

The auditor’s contract shall be put out for bid every three years.

The School Board may periodically request an audit as the Board deems appropriate.

Statutory Reference:

RSA 197:25

RSA 671:5.

NHSBA Code DIE

Finance Committee: 01/19/00

First Reading Coordination: 03/16/00

Second Reading and Adoption BOSC: 04/10/00