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804.50 Financial Audits

The board shall cause an annual audit of the district’s financial affairs to be made in accordance with state law. Such examination shall cover the preceding fiscal year and shall include all district funds and accounts  . Such examination may be made by the state auditor or the board may employ certified public accountants to perform such audit. Such annual audit report shall be filed with the state auditor and shall remain on permanent file in the administrative office of the district.

Legal Reference:
Iowa Code §11.6, .18,.19
281 Iowa Admin.
Code 12.3(10)

Cross Reference:
801.40 Financial Accounting System
804.10 Secretary’s Monthly Report
804.20 Fiscal Management-Performance Measures

Adopted:
July 10, 1989

Reviewed:
August 18, 2003
March 21, 2011
November 21, 2016
October 21, 2021

Revised:
February 1, 1993
November 21, 2016
November 16, 2021