NORTHFIELD BOARD OF EDUCATION FILE CODE: 9127
Northfield, New Jersey
Bylaw
AUDITOR
As required by law, the board shall appoint an auditor qualified as a public school accountant in New Jersey to make an annual audit of the district’s accounts and financial transactions. Such audit shall be completed for the preceding fiscal year prior to October 1.
The auditor’s report, together with his/her recommendations, shall be reviewed by the board at a public meeting within 30 days of receipt, and shall then, within five days, be filed by the auditor with the Commissioner of Education.
It shall be the policy of the board to consider the auditor’s report carefully and strive to bring the district’s accounting procedures into line with the auditor’s recommendation.
Adopted: June 2, 1997
Revised: September 8, 1997
NJSBA Review/Update: December 2009; December 2010
Readopted: October 24, 2011
Key Words
Auditor, Audit, Money, Funds, Appointment, Secretary
Legal References: N.J.S.A. 18A:23-1 et seq. Audits and auditors