FILE:  DID

Cf:  DIA, DK

 

AUDITS

 

 

The Bossier Parish School Board shall require all financial records and accounts, including business transactions, of the school district and each school to be audited.  The audit of selected accounts shall be conducted by designated personnel or Board-appointed authorities in conformance with prescribed standards and legal requirements. Upon completion, the audit findings shall be presented to the Board for examination.

 

Other financial audits shall also be made, as appropriate, upon the transfer, resignation, or dismissal of personnel responsible for receiving and disbursing school funds, or whenever, in the opinion of the Board or Superintendent, a financial audit is deemed advisable.  Internal auditors, a certified public accountant or a reputable accounting firm shall conduct such audits as deemed 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, any personnel found responsible may be subject to disciplinary action, up to and including termination.

 

 

Ref:     La. Rev. Stat. Ann. ยง17:196

 

Bossier Parish School Board