2004 - Audits
Educational Service Unit No. 4 (the "ESU") shall annually conduct a complete and comprehensive independent audit of all of its books, accounts, records, and affairs.
Such audit may be conducted less frequently than annually if deemed appropriate by the Auditor of Public Accounts, but in no case shall the frequency of such audit be less than once in any three year period.
The ESU may contract with the Auditor of Public Accounts or select a licensed public accountant or certified public accountant or firm of such accountants to conduct the audit described above. Such audit shall be conducted in the same manner as audits of county officers.
The ESU shall cause the original copy of each audit to be filed in the office of the Auditor of Public Accounts and shall provide a copy of each audit to the Nebraska Department of Education. The ESU shall also provide copies of audits to its member school districts upon request.
Adopted on: March 10, 2008
Revised on: _______________
Reviewed on: April 11, 2011