DI2 External Audit

Albuquerque Public Schools shall comply with federal and state statute and regulation regarding the annual external audit of district finances and operations.  The superintendent, or his/her designee, shall monitor effective internal controls for district finances and operations.

Administrative Position: Chief Financial Officer

Department Director: Executive Director of Accounting

References

Legal Cross Ref.:

• §22-8-1 et. seq. NMSA 1978
• 2.20.1.1-18 NMAC

Board Policy Cross Ref.:

• DI – Fiscal Accounting
• BD2 – Audit Committee

Procedural Directive Cross Ref.:

• Annual District Audit

NSBA/NEPN Classification: DIE

Reviewed: June 12, 2012
Adopted: June 20, 2012