FILE:  DID

AUDITS

The Washington Parish School Board requires all financial records and accounts, including business transactions, of the school district and each school to be audited.  The audit of selected accounts may also be conducted by the office of the Legislative Auditor of the State of Louisiana in conformance with prescribed standards and legal requirements.  Said audits, upon completion, shall be presented to the Board for examination.

Other financial audits may also be made of appropriate accounts upon the transfer, resignation, or dismissal of personnel responsible for receiving and disbursing school funds, including a change in principalship, or whenever, in the opinion of the Board, a financial audit is deemed advisable.  Internal auditors, a certified public accountant or a reputable accounting firm shall conduct such audits as necessary.

All audits shall be conducted and filed in accordance with statutory provisions.  Should any error or discrepancies be found as a result of any audit, those personnel found responsible for such error may be subject to disciplinary action.

Revised:  September, 1994

Ref:     La. Rev. Stat. Ann. §§17:81, 17:196, 24:513

Board minutes, 7-14-94

Washington Parish School Board