FILE:  DID

AUDITS

The St. John the Baptist Parish School Board shall require all financial records and accounts, including business transactions, of the school system and each school to be audited periodically in conformance with prescribed standards and legal requirements.  The audit of selected school board accounts shall be conducted by the office of the Legislative Auditor of the State of Louisiana or an independent certified public accounting firm in conformance with prescribed standards and legal requirements.  Said audits, upon completion, shall be presented to the Superintendent and Board for examination.

A complete financial and compliance audit of school records and procedures can be conducted at any time, but at least:  1) annually for each school; and 2) any time there is a change in principalship.  The results of this report shall be used in the principal’s evaluations.  The audit may be conducted by school personnel or outside auditors.  The audit report shall be submitted to and accepted by the Board.

Other financial audits shall also be made of appropriate accounts upon the transfer, resignation, or dismissal of personnel responsible for receiving and disbursing school funds, or whenever, in the opinion of the Board, a financial audit is deemed advisable.  Internal auditors, or a certified public accounting firm selected by the Board shall conduct such audits as necessary.  All audits shall be conducted and filed in accordance with statutory provisions. 

Revised:  October, 2006

Ref:     La. Rev. Stat. Ann. §§17:81, 17:196, 24:513

Board minutes, 7-20-06

St. John the Baptist Parish School Board