The School Board of Miami-Dade County
Bylaws & Policies
Unless a specific policy has been amended and the date the policy was revised is noted at the bottom of that policy, the Bylaws and Policies of the Miami-Dade County Public Schools were adopted on May 11, 2011 and were in effect beginning July 1, 2011.
 

6830 - AUDIT

After the close of the fiscal year (June 30th), an audit of all accounts of the District shall be made annually by an independent, certified public accountant or the State Auditor's Office. The audit examination shall be conducted according to generally-accepted auditing standards and include all funds over which the School Board has direct or supervisory control.

The Office of the Controller shall also prepare and publish an audited statement of the financial condition of the District at the close of each fiscal year, on or before six (6) months of the next succeeding fiscal year.

F.S. 218.39, 1001.42, 1001.453
F.A.C. 6A-1.087