Policy 6423 - AUDITS
The financial accounting records of the district shall be subject to periodic audit by a state examiner.
Upon completion of the audit, a report of the examiner's findings shall be submitted to the board.
In addition, internal audits will be performed at all schools and locations dealing with the receipt and disbursement of money. The following items will be examined:
- Petty cash
- Receipting of money – cash handling
- Enrollment reporting
- Check writing
- Free and reduced lunch applications
- Inventory
- Records management
- Fundraising
- P-card transactions
- ASB
Legal Reference:
Examination of local governments - RCW 43.09.260
Local government accounting – examination of financial affairs - RCW 43.09.245
Highline School District 401
Adopted by the Board: August 1986
Revised by the Board: 04.03, 8.17, 2.20 (formerly Policy 7423)