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AUDITOR
As required by law, the Board shall appoint an auditor qualified as a public school accountant in New Jersey to made an annual audit of the district’s accounts and financial transactions. Such audit shall be completed for the preceding fiscal year prior to the date established by law. The auditor’s report, together with his/her recommendations, shall be reviewed by the Board at a public meeting within 30 days of receipt, and shall then, with five days, be filed by the auditor with the Commissioner of Education. It shall be the policy of the Board to consider the auditor’s report carefully and strive to bring the district’s accounting procedures into line with the auditor’s recommendations. In order to provide future Boards a history, the Auditor shall be evaluated by the Board annually. Date: April 14, l986 July 18, 2000 Reviewed/Revised/First Reading February 12, 2001 Second Reading/Approved Legal References: N.J.S.A. 18A:16-1 Officers and employees in general N.J.S.A. 18A:23-1 Audit when and how made N.J.S.A. 18A:23-2 Scope of audit N.J.S.A. 18A:23-3 Filing of audits N.J.S.A. 18A2307 Audit made by licensed public Accountant; fee Keywords Auditor |
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