Interview a school business official to determine the following for that district:

a. Procedures used to secure an outside, independent audit.

b. District procedure for duration of agreement and changing independent auditors.

c. Process used to compare proposals when selecting an independent auditor.

d. Explanation of any comments in the auditor’s formal communication with management and the board of education from the last fiscal year audit.

e. Satisfaction of the school board with information provided by the audit.

f. Community opinion or reaction to the independent audit.

g. Copies of an engagement letter for auditing services.