Revised/Readopted: 7/10/02
Winston-Dillard School
District 116
Orig. Code(s): DIE
An audit of all district
accounts shall be made annually by a licensed authorized municipal auditor
selected by the board in accordance with Oregon law. The audit examination shall be conducted in compliance with
minimum auditing standards established by the secretary of state.
The annual audit of the accounting records
shall include all governmental funds under the district’s control.
The cost of the audit shall be a charge
against district funds.
A copy of the audit report shall be presented
to the board. The superintendent shall
submit a copy of the audit report to the Oregon Department of Education and to
the Oregon Secretary of State, Audit Division.
At least every three (3) years the board
shall review the contract with the audit firm and, as appropriate, solicit
request for proposals from qualified municipal auditors.
Legal Reference(s):