43-001
ANNUAL AUDIT (POLICY)
Oglala Lakota College shall participate in an annual audit of its financial operations by an independent
certified public accountant.
An annual audit will be conducted in accordance with auditing standards generally accepted in the United
States of America and Government Auditing Standards, issued by the Comptroller General of the United States
and the U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and
Nonprofit Organizations.
The audit report must be issued within nine (9) months following the end of the fiscal year.
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