Lewisburg Area School District Policies	Printable version
619 District Audit - Public 619. DISTRICT AUDIT PUBLIC The Board recognizes the importance of the right of the public to have access to the public records of the district. This includes public financial records. The public has the right under law to inspect and procure copies of the annual audit conducted by the district's accountants, and the audit conducted by the Commonwealth's auditor general's office. The Board also recognizes its obligation as an elected body to represent the best interests of all of its constituents. Therefore the Board will make the results of both the district's accountants audit and the auditor general's audit available to the public at the business office of the district. The Board believes that the two available audits provide adequate safeguards for the public interest. Therefore, special audits by special interest groups are not permitted. Also, the audits will be performed in accordance with accepted State and Federal auditing standards including GASB(Governmental Accounting Standards Board), FASB (Financial Accounting Standards Boards), and GAAP (Generally Accepted Accounting Standards).