Section: finances title: audit

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No. 619


ADOPTED: November 12, 2002

619. AUDIT

1. Purpose

SC 408, 2401

65 P.S. Sec. 66.1

65 P.S. Sec. 261

The Joint Operating Committee recognizes the importance of the public's right to have access to the public records of the school, including public financial records. The public has the right under law to inspect and procure copies of the annual audit conducted by the school's accountants and the audit conducted by the Commonwealth Auditor General's office.

2. Authority

SC 2401

The Joint Operating Committee employs an independent, Certified Public Accountant to conduct an audit in conformance with the prescribed and legal standards. The completed audit shall be presented to the Joint Operating Committee for its examination and approval.

The Joint Operating Committee recognizes its obligation as an elected body to represent the best interests of all its constituents. Therefore, the Joint Operating Committee makes the results of both the school's accountants' audit and the Auditor General's audit available to the public at the business office of the school.

The Joint Operating Committee believes that the two (2) available audits provide adequate safeguards for the public interest. Therefore, special audits by special interest groups are not permitted.

The audit examination shall be conducted in accordance with generally accepted auditing standards and shall include all funds over which the Joint Committee has direct or supervisory control.
An auditor's fee shall be established annually by the Joint Operating Committee.

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