☰ Revisor of Missouri

Title XI EDUCATION AND LIBRARIES

Chapter 165

< > Effective - 28 Aug 1998    bottom

  165.122.  Audits of enrollment and attendance records of school districts, performed by independent auditor, costs. — 1.  The commissioner of education may cause an audit examination to be performed, pursuant to this section, of the enrollment and average daily attendance records of any school district.  Such examination shall be made in accordance with generally accepted auditing standards applicable in the circumstances, including such reviews and tests of the system of internal check and control and of the books, records and other underlying data as are necessary to enable the independent accountant performing the audit to come to an informed opinion as to the enrollment and attendance and reporting of the district.  A physical count of students shall be a part of the audit.  Such physical count shall occur on a date randomly selected without notice to the district.  An independent auditor who is not regularly engaged as an employee of the school board shall perform the audit and make a written report of his findings to the commissioner of education and the district school board.

  2.  The actual and necessary costs of the audit shall be paid by the department.

­­--------

(L. 1998 S.B. 781)


---- end of effective  28 Aug 1998 ----

use this link to bookmark section  165.122


Click here for the Reorganization Act of 1974 - or - Concurrent Resolutions Having Force & Effect of Law
In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions End Report

Site changes Pictures Contact

Other Links
Legislative Research Oversight MOLIS
Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House