The Head of Schools and the accounting firm (currently Clifton Larson Allen) with oversight from the Board Treasurer shall be responsible for maintaining the books and records of the charter school in auditable form. 

They shall prepare or cause to be prepared all fiscal reports, keep necessary records to control adequately the financial transactions of the schools, and prepare financial statements.

Said financial statements will be submitted to the School Board. 

The Head of Schools and/or accounting firm (currently Clifton Larson Allen) shall file all fiscal reports with the county, state, or federal agencies, bonding companies, authorizer, as required.