8000 - Fiscal Management

8310 Annual Independent Audit

The accounts of the school system and the individual schools will be audited as soon as possible after the close of each fiscal year by an independent, qualified auditor. The auditor will be selected by the Pender County Board of Education, and the terms and conditions will be specified in a written contract. The auditor will report findings directly to the Board of Education.

The Superintendent shall assist the Board of Education in providing for an annual independent audit that meets all requirements as provided by G.S. 115C-447 and any other relevant statute. All employees and agents of the school system having custody of public money or responsibility for keeping records of public financial or fiscal affairs shall produce all books and records requested by the auditor and provide any information relating to fiscal affairs requested by the auditor. Any employee who fails to cooperate may be subject to disciplinary action, up to and including dismissal, and also may be found guilty of criminal conduct.

 

Legal References: G.S. 115C-447

Cross References: Policy 7930 – Demotion and Dismissal, Policy 7940 – Suspension and Dismissal, Policy 8330 – Fiscal Management Standards

Adopted: November 07, 2011

Last Updated: May 10, 2016

Legal References:
G.S. 115C-447
Cross References:
Professional Employees: Demotion and Dismissal (policy 7930), Classified Personnel: Suspension and Dismissal (policy 7940)
Adopted:
Monday, 07 November 2011
Last Updated:
Tuesday, 10 May 2016