53A-1-404. Auditors appointed -- Auditing standards.
(1) Procedures utilized by auditors employed by local school boards shall meet or exceed
generally accepted auditing standards approved by the State Board of Education and the state
auditor.
(2) The standards must include financial accounting for both revenue and expenditures,
and student accounting.
Enacted by Chapter 2, 1988 General Session
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Last revised: Thursday, May 28, 2009