Fiscal year

The District's fiscal year begins on July 1 and ends on June 30.

Fiscal Audit and Report

The District's accounts shall be audited annually by an independent auditor who is a competent certified public accountant. The audit shall be conducted and the report prepared according to the requirements of Utah Code. Copies of the audit report shall be submitted as follows:

1. A copy of the audit report to the State Superintendent by October 1.

2. After any necessary audit adjustments are made to the audit report and verified by the auditor or auditors, the completed audit report shall be delivered to the State Superintendent by November 30.

3. A copy of the completed audit report shall be filed with the State Auditor no later than December 31.

Utah Code 51-2a-102; 51-2a-201; 51-2a-202; 51-3-404

Other Statistical And Financial Reports

The District shall forward statistical and financial reports for the preceding school year, containing items required by law or by the State Board of Education, to the State Superintendent at the times and in the forms that contain the information required by the State Board of Education.

Utah Code 53A-3-403; 53A-3-404

Utah Admin. Rules R277-484-1

Annual Letter of Assurances

Unless authorization for later submission has been obtained from the State Office of Education, by October 1 or each year, the Board shall send the State Superintendent the letter containing the assurances required by State Office of Education regulations.

Utah Admin. Rules R277-108-4 & 5

Approved by the Board 10/04/2006