Policies » Section D: Fiscal Management » DIE: Audits

Policy Date: 04/09/2024

ASD File: DIE
AUBURN SCHOOL DISTRICT
AUDITS

The books and accounts of the district shall be audited yearly. The audit to be performed will
meet the basic audit procedures prescribed by CPA standards.

The School Board shall confirm the auditors after hearing the recommendation from the
Superintendent or Business Administrator. Such audit will be made in accordance with RSA
197:25.

197:25 Auditors.
If a district has not hired an auditor under RSA 21-J:19, the locally elected auditors shall carefully
examine the accounts of the treasurer and school board at the close of each fiscal year by
following the procedures in RSA 41:31-a through 41:31-d.

Statutory References:
RSA 197:25
RSA 671:5

Adopted: July 10, 1979
Adopted: February 8, 2000
Revised: April 9, 2024