In accordance with State statutes, all District financial records are subject to audit by the Bureau of Inspection and Supervision of Public Offices of the State Auditor's Office. The Board of Education has the right to request an independent audit with the approval of the State Auditor's Office.

A copy of the auditor's report will be placed on file in the State Auditor's Office and another copy submitted to the Board of Education. The Board will make the audit report available for public inspection.

R.C. 117.09; 3313.27; 3313.30: 3313.483