Hamden Public Schools District Policies

3434 - Periodic Audit

Periodic Audit

An audit of all accounts of the school district shall be provided for by the municipality in conjunction with the audit of the municipality's accounts and shall be made annually by an independent public accountant.

The audit shall include all funds of the district, including the student body and cafeteria funds and accounts, and any other funds under the control or jurisdiction of the Board of Education, or pursuant to a joint powers agreement. The audit shall identify all expenditures by source of funds, and shall contain:

(1) a statement that the audit was conducted-pursuant to standards and procedures approved by the State of Connecticut

(2) a summary of audit exceptions and management recommendations. The annual audit shall be placed on the agenda of the Board of Education at a regularly scheduled public meeting and shall be reviewed by the Board of Education.

Legal Reference: Connecticut General Statutes

  • 7-392 Making of Audits
  • 7-393 Working papers of accountant; preservation for inspection.
  • 10-260a Auditing of state grants for public education


Policy adopted: October 8, 2002

HAMDEN PUBLIC SCHOOLS    Hamden, Connecticut