The Board of Education requires that an audit of all accounts of the District be made annually by an independent, certified public accountant. The audit examination shall be conducted in accordance with generally accepted auditing standards and shall include all funds over which the Board has direct or supervisory control.

The Director of Business Services 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 November 1st of the next succeeding fiscal year. Said statement shall comply with all requirements of law.

A.C. Rule R340.351 et. seq.