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7.14 Audits

7.14 Audits

Chapter 7.00: Business Services

7.14*

AUDITS

POLICY

I. District Audits

A. Periodic audits shall be made of the accounts, records, financial practices, and program elements of the District pursuant to Florida Statutes and State Board of Education rules.

B. The School Board may contract with an independent auditor to perform audits of the District when the Auditor General advises audit will not be completed within the twelve (12) month period immediately following the fiscal year or if otherwise deemed needed by the School Board.

1. Selection of the auditor shall be pursuant to provisions in Section 218.391, Florida Statutes. Other auditor may be selected as permitted by law.

2. The certified public accountant who coordinates the financial audit shall have completed twenty-four (24) hours of inservice training in government or governmental auditing as approved by the Board of Accountancy within the last three (3) years.

3. At the conclusion of the audit field work, the preliminary findings shall be discussed with the School Board Chairperson or designee and the Superintendent. The person’s comments shall reflect items which are intended to be included in the final audit report.

II. The Superintendent may direct an audit of a school’s internal funds without prior notification. Such audits may be conducted by a School Board employee or an independent accounting firm.

III. Non-financial audits shall be conducted by the persons or entities qualified to conduct audits of the program, functions, or service to be audited.

IV. Results of all audits shall be provided to the School Board for information and appropriate action consistent with law if action is required.

STATUTORY AUTHORITY: 1001.43, F.S.

LAWS IMPLEMENTED: 218.39, 218.391, 1001.42, 1001.43, 1008.35, 1011.07, F.S.

STATE BOARD OF EDUCATION RULES: 6A-1.087

HISTORY: Adopted: 07/14/1998

Revision Date(s): 06/17/2003

Formerly: New

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