§ 16-8-11 Program accounts Reports Audits Inspections. The department of elementary and secondary education shall prescriberegulations for the keeping of accounts and records and the making of reportsby or under the supervision of school boards. These accounts and records shallbe available for inspection and audit by authorized agents of the federalgovernment or by the department of elementary and secondary education or itsduly authorized agents. The department of elementary and secondary educationshall conduct or cause to be conducted any audits, inspections, andadministrative reviews of accounts, records, and operations with respect toschool lunch programs that may be considered necessary to determine whether itsagreements with school boards and regulations pursuant to §§ 16-8-7to 16-8-13 are being complied with, and to ensure that school lunch programsare effectively administered.