OAR 581-024-0265: Audits

(1) Each district shall insure that an annual audit of component school districts and its own accounts is conducted and shall: (a) File in the district office a copy of the district’s annual audits; (b) Assist component school districts to meet budgeting, accounting and audit requirements of state agencies; and (c) Maintain a file of the component school districts’ audits. (2) By January 1 of each year the district shall file with the Department the district audit for the previous year.