County Boards of Education - Reappointments of County Superintendents of Schools - Audit Requirement (Local School System Fiscal Accountability Act)

Prohibiting a county board of education from reappointing a county superintendent of schools unless either the Office of Legislative Audits or, under a certain circumstance, an independent, third-party certified public accountant completes a certain audit of the local school system to evaluate the effectiveness and efficiency of the financial management practices of the local school system within a certain time frame and the county board shares the audit in a certain manner.