In compliance with state law, the DeKalb County School District will have the books and accounts of the District audited annually. It is the desire of the DeKalb County Board of Education that any auditor of the District’s financial statements report all of its findings in any financial audit to the Board within a timely manner, and to conduct an exit interview with the Board. The Superintendent or designee shall be responsible for scheduling the presentation of the findings of the auditors of the District’s financial statements to the Board upon the completion of each audit.
The Superintendent or designee shall direct the preparation of audits of accounts administered by principals or other administrative agents. The Board shall conduct a monthly review of the District’s financial statements that contain analyses of receipts, expenditures, and other budgetary details.
Legal References
- O.C.G.A. 13-10-0091 — Verification of new employee information (Lexis)
- O.C.G.A. 20-02-0067 — Local school system or school subject to corrective action plan for budget deficit; financial operations form; publication; mailing to Department of Education and local governing body. (Lexis)
- O.C.G.A. 20-02-0109 — Duties of local school superintendents; reporting (Lexis)
- O.C.G.A. 20-02-0164 — Local five mill share funds (Lexis)
- O.C.G.A. 20-02-0962 — Quarterly reports by principals; audits by boards (Lexis)
- O.C.G.A. 36-81-0020 — Audits accepted by state; additional audits (Lexis)
- O.C.G.A. 36-82-0100 — Expenditure of bond proceeds; auditing (Lexis)
- O.C.G.A. 50-06-0006 — Audit of school systems; employing accountants; accounting standards (Lexis)
- O.C.G.A. 50-36-0004 — Definitions; requiring agencies to submit annual immigration compliance reports (Lexis)
- 02 CFR 200.318 — General procurement standards
- 07 CFR 210.22 — Audits-School Nutrition