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EASTON AREA
SCHOOL DISTRICT
No. 619
SECTION:
FINANCES
TITLE:
DISTRICT AUDIT
ADOPTED:
October 19, 2006
REVISED:
619. DISTRICT AUDIT
1.
Purpose
SC 408, 2401
65 P.S. Sec. 66.1
65 Pa. C.S.A.
701 et seq
The Board recognizes the importance of the public's right to have access to the
public records of the district, including public financial records. The public has the
right under law to inspect and procure copies of the annual audit conducted by the
district's accountants and the audit conducted by the Auditor General's office.
2.
Authority
SC 2401
The Board shall employ an independent, certified public accountant to conduct an
annual district audit in conformance with prescribed and legal standards. The
completed audit shall be presented to the Board for its examination and approval.
The Board recognizes its obligation as an elected body to represent the best interests
of all its constituents. Therefore, the Board shall make the results of both the
district's accountant's audit and the Auditor General's audit available to the public at
the business office of the district.
Pol. 801
The Board recognizes that certain information shall not be made available to the
public, such as:
1.
Personnel records.
2.
Student records.
3.
Labor relations negotiations records.
4.
Property acquisition negotiation information.
5.
Records regarding actions of a criminal justice nature.
6.
Other records not considered public records.