NORTH PENN SCHOOL DISTRICT
School Board Policy
9200
BY LAWS OF THE BOARD
Duties of Officers, Members, and Auxiliary Personnel
Auditor
The board shall provide for an annual audit by a Certified Public Accountant firm of all financial
accounts belonging to or controlled by the district as required under Sections 2401-2433 of the
Pennsylvania School Code.
The auditor shall be responsible for completing the audit in accordance with generally accepted
auditing standards. The report shall be prepared in such a way that complete information about the
financial condition of the district is available to the board. The auditor shall also make
recommendations concerning improvements in the record keeping, accounting procedures, and
related activities as may appear appropriate. The auditor shall prepare for filing the reports required
by the Pennsylvania School Code.
Other special services may be defined on occasion by the board.
Policy
Adopted:
Amended:
Reviewed:
Amended:
BOARD POLICY 9200
9/24/09
January 20, 1992
June 21, 1979
February 10, 1992
September 24, 2009