15-1155. Records, reports, regulations, audits
and inspections by state board of education


The state board of education shall prescribe regulations for keeping accounts and
records and making reports, under the supervision of governing boards. The accounts and
records shall be available at all times for inspection and audit by authorized officials
and shall be preserved for a period, not exceeding five years, as prescribed by the state
board. The state board shall conduct or cause to be conducted audits, inspections and
administrative reviews of accounts, records and operations as are necessary to determine
whether the school meal programs are being administered according to the provisions of
this article and the regulations made by the state board.