DIE: Audits

Policy Date: 04/02/2026

CSD File: DIE

CANDIA SCHOOL DISTRICT
AUDITS

The books and accounts of the district shall be audited annually. The audit to be performed by a
private auditing firm and will meet the basic audit procedures prescribed by CPA standards.

The School Board will confirm the selection of the auditors after hearing the recommendation from
the Superintendent or Business Administrator. Such audit will be made in accordance with RSA
197:25.

Adopted: February 10, 1987
Adopted: February 3, 2000
Revised: May 5, 2022, April 2, 2026

Statutory References:
RSA 197:25; RSA 671:5