Audit Reports

12–902.3. Audit Reports. A. Description: Printed reports documenting the annual audit of school district funds. These reports, prepared by an outside accounting firm, are categorized by the various school district offices and further classified by accounts to which they relate. This series also includes semiannual and special audits. Information includes balance sheet, summary of revenue and expenditures, cash balances, and statement of account by type. B. Retention: Permanent. Microfilm optional. HISTORY: Added by State Register Volume 18, Issue No. 6, eff June 24, 1994.