6660 Independent/External Audits
- 6000: Fiscal Management Goals
6660 Independent/External Audits
As required by law, the Brentwood Union Free School District shall obtain an annual audit of its records by an independent certified public accountant or an independent public accountant. The report of such annual audit shall be presented to the Board of Education by such accountant.
The District shall, within 90 days of the receipt of such report or letter, prepare a corrective action plan in response to any findings contained in the annual external audit report or management letter, or any final audit report issued by the state comptroller. This corrective action plan shall be presented to the Board for review. To the extent practicable, implementation of such corrective action plan shall begin no later than the end of the next fiscal year.
The District shall comply with Policy 6700, Purchasing Policy, when selecting an independent/external auditor. In addition, pursuant to law, no audit engagement shall be for a term longer than five (5) consecutive years.
Cross-ref: 6600, Fiscal Accounting and Reporting
6700, Purchasing Policy
6691, Audit Committees
Ref: Education Law §2116-a(3) and (b)
Approved by the Board of Education: 06/17/10
Reviewed and Approved by the Board of Education: 11/21/24