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HTTP/1.1 200 OK Date: Tue, 14 Jul 2026 21:09:21 GMT Server: Apache Cache-Control: must-revalidate, no-cache, private X-Drupal-Dynamic-Cache: UNCACHEABLE (response policy) Content-language: en X-Content-Type-Options: nosniff X-Frame-Options: SAMEORIGIN Expires: Sun, 19 Nov 1978 05:00:00 GMT X-Generator: Drupal 11 (https://www.drupal.org) X-Drupal-Cache: UNCACHEABLE (response policy) Content-Length: 144156 Keep-Alive: timeout=5, max=87 Connection: Keep-Alive Content-Type: text/html; charset=UTF-8 Policy 7430 - Financial Reporting and Audits | Kimberly School District
Policy 7430 - Financial Reporting and Audits

The Board directs that financial reports of all District funds shall be prepared in compliance with statutory provisions and generally accepted accounting and financial reporting standards. In addition to the reports required for local, state, and federal agencies, financial reports will be prepared monthly and annually and presented to the Board.

The financial reports shall reflect the financial activity and status of the District funds. Appropriate interim financial statements and reports of financial position, operating results and other pertinent information will be prepared to facilitate management control of financial operations.

The Board directs that District audits shall be conducted in accordance with Idaho law (I.C. § 67- 450B). Each audit shall be a comprehensive audit of the affairs of the District and all the District funds. The audits shall comply with all statutory provisions and generally accepted governmental auditing standards.

All financial reports shall be maintained in manner that is easily auditable by the outside auditing firm.

Legal Reference:
I.C. § 33-701 Fiscal year – Payment and accounting of funds
I.C. § 67-405B Independent Financial Audits by Government Entities

Policy History:
Adopted on: September 16, 2004
Revised on: