Sec. 13a.02.07.07. Fraudulent Acts

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A. If the auditor becomes aware of any fraudulent acts, the auditor shall promptly notify the local superintendent of schools and prepare a separate written report.

B. The local superintendent of schools shall promptly notify the Department of the fraudulent acts and any actions taken or proposed.

C. Fraudulent acts include:

(1) Fraudulent financial reporting;

(2) Misappropriations of funds or other assets; and

(3) Conflicts of interest.

                    
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