Chapter Six: Business and Fiscal Affairs BP 6400 FINANCIAL AUDITS There shall be an annual outside audit of all funds, books and accounts of the District in accordance with the regulations of Title 5. The Superintendent/President or designee shall assure that an annual outside audit is completed. The Superintendent/ President or designee shall recommend a certified public accounting firm to the Board with which to contract for the annual audit. Reference: Education Code Sections 84040(b) ACCJC Accreditation Standard III.D.7 Adopted: Revised: Revised: Reviewed: May 2, 1988 September 10, 2007 September 9, 2013 May 20, 2015 CCLC #26 BP 6400 Audits Page 1 of 1