Johnson County Community College
Series 200: Administrative Services
Section 210: Accounting and Auditing

In accordance with sound fiscal practices, the financial activities of the college shall be subject to external audit each fiscal year by a firm of certified public accountants recommended by the president and approved by the board. Such audit shall be submitted by the external auditors to the board Finance Committee for review prior to acceptance by the full board and shall be filed with the Division of Accounts and Reports of the state of Kansas.

Date of Adoption: 7/6/82
Revised: 7/2/90; 7/7/94