4009: Audit

The board shall appoint a certified public accountant or public accounting firm to audit all ESU accounts annually and report to the board. The audit shall include all areas required by law and the rules of the Nebraska Department of Education. The auditor is not obligated to follow generally accepted accounting principles (GAAP) but shall conduct the audit according to the standards of the auditing profession.

Adopted on: November 10, 2008
Revised on: February 12, 2019
Reviewed on: October 10, 2011
Reviewed on: Nov. 14, 2022