Policy & Procedures

D-440 Audits

Authority President/District Director
Effective Date August 18, 1976
Revision Date September 1, 2021
Reviewed Date September 18, 2024
Related Policies
Related Forms, Policies, Procedures, Statute D-440.1 – Audits
34 Code of Federal Regulations Part 668.23
Wisconsin Administrative Code – TCS 7.08 – April 1999
Wisconsin Statutes 38.04 (11)

The College's financial records shall be audited by an independent certified public accountant in conformance with the prescribed standards and legal requirements. The District Board shall select the certified public accountant upon the recommendation of the President/District Director.

 

When completed, the audit shall be presented to the District Board for examination and approval.

 

The President/District Director, or designate, shall file copies of the audit with the proper authorities as prescribed by law.