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[DIE: Audits]

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

The School Board shall select the auditors after hearing the recommendation from the Superintendent or Chief Financial Officer. 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 with reasonable advance notice to the Chief Financial Officer.

Statutory References:

RSA 197:25

RSA 671:5.

History: Revised From 04/10/2000

First Reading Policy Committee: 12/21/2022

Second Reading and BOSC Adoption: 01/09/2023