805 – Audits

The Board of Directors shall cause to be initiated annually by the state auditing agency or by a certified public accounting firm an audit of the financial affairs of the District in accordance with the laws of the State of Iowa. It shall be the responsibility of the Superintendent to utilize procedures, including a request for proposals, to solicit proposals from auditing agencies and certified public accounting firms and to provide information to the Board of Directors regarding agencies and firms to enable the Board to select an auditing agency or firm. Annual audit reports shall be open to public inspection and shall remain on permanent file in the administrative offices of the District.

Date of Revision: May 18, 1998

Legal References: 11.6-11.23, Chapter 22, Code of Iowa ; 281 I.A.C. 12.3(10)


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