The board of education shall appoint a certified public accountant or public accounting firm to audit all school accounts annually and report to the board of education.  The audit shall include all areas required by law and the rules of the Nebraska Department of Education.  The auditor shall conduct the audit according to the generally accepted standards of the auditing profession.


Adopted on: July 13, 2009

Revised on: _________________________

Reviewed on: November 13, 2013

Reviewed on March 13, 2016