FILE:  DID

AUDITS
An annual audit of the district accounts shall be made by an independent certified public accountant appointed by the Board at the organizational meeting. The audit examination shall be conducted in accordance with generally accepted auditing standards and shall include all funds over which the Board has direct or supervisory control, including student activity funds.

The Board shall select an auditor experienced in municipal accounting and willing to perform the required services.

LEGAL REFERENCE: State Aid Act
REVISED: Current practice codified 1975
6-24-86
 

The Benton Harbor Area Schools, Berrien County, Michigan