CFC(LOCAL) - ACCOUNTING: AUDITS

Internal Audit

The Board shall maintain an internal audit function to provide assurance to District management and to the Board that, within economic considerations:

Financial statements and reports and underlying financial information are presented with sufficient accuracy to ensure compliance with generally accepted accounting principles.

Internal accounting and operational controls are adequate and effective in promoting efficiency and protecting the assets of the District.

North East ISD

CFC(LOCAL)-X

LDU171

DATE ISSUED: 4/22/1991