La. Admin. Code tit. 28, § CXLV-1109 - Auditing

A. The RSD shall submit to an audit of its operations. This audit shall be conducted in accordance with provisions and timelines established by the Office of the Legislative Auditor.

B. Upon transfer of a failing school to the RSD, the RSD shall utilize the results of any audit of the school that occurred before the transfer. The RSD shall continue implementing all corrective post-audit actions of the prior LEA as part of the RSD's own modification of the school's financial practices to improve those practices.

C. Once the Office of the Legislative Auditor has issued a report on the operations of the RSD, it shall be the responsibility of the department to provide BESE with a complete analysis of the report and to recommend corrective actions to be taken, when necessary.

D. The RSD shall comply with BESE's annually approved audit plan for the operations of the Bureau of Internal Audit (BIA) within the State Department of Education, as applicable.

Notes

La. Admin. Code tit. 28, § CXLV-1109

Promulgated by the Board of Elementary and Secondary Education, LR 37:311 (January 2011).

AUTHORITY NOTE: Promulgated in accordance with R.S. 17:6(A)(10), R.S. 17:10.5(A)(1), R.S. 17:10.7(A)(1), R.S. 17:1990(A)(2), R.S. 10.6(E), R.S. 24:513, and R.S. 17:3996(F).