165.122. Audits of enrollment and attendance records of school districts, performed by independent auditor, costs. - Missouri Statutes

Audits of enrollment and attendance records of school districts,performed by independent auditor, costs.

165.122. 1. The commissioner of education may cause an auditexamination to be performed, pursuant to this section, of the enrollmentand average daily attendance records of any school district. Suchexamination shall be made in accordance with generally accepted auditingstandards applicable in the circumstances, including such reviews and testsof the system of internal check and control and of the books, records andother underlying data as are necessary to enable the independent accountantperforming the audit to come to an informed opinion as to the enrollmentand attendance and reporting of the district. A physical count of studentsshall be a part of the audit. Such physical count shall occur on a daterandomly selected without notice to the district. An independent auditorwho is not regularly engaged as an employee of the school board shallperform the audit and make a written report of his findings to thecommissioner of education and the district school board.

2. The actual and necessary costs of the audit shall be paid by thedepartment.

(L. 1998 S.B. 781)