4-11 POST-AUDIT OF ACCOUNTS
POST-AUDIT OF ACCOUNTS
Annual audit of state accounts--Scope.
Charitable or nonprofit corporations to comply with certain audit requirements.
Special audit of state accounts on Governor's order--Report of audit.
Audit of municipal and county records--Frequency of examination--Federal
guidelines--Annual report in lieu of audit.
Internal control review for certain municipalities.
Special audit of local accounts on request by governing body or taxpayers--Cost of
Accounting manual for counties, municipalities, school districts, and their agencies.
Audit by private accountant--Acceptance in lieu of required audit.
School district audit by private auditing firm.
Publication of school district audit results.
Period of transactions covered by audit--Exceptions.
Reports of audits--Place of filing.
Contents of audit reports.
Filing of audit reports--Open to public inspection.
Publication of notice of county, municipal and school district audit reports--Contents
and expense of notice.
Copies of audit reports received in evidence.
Civil action to recover misappropriated funds disclosed by audit report.
Notice to attorney general of civil actions--Compromise of actions.
Attorney general to oversee or institute civil actions--Criminal prosecutions not
Attorney general to assist and supervise prosecutions.
Costs of audits charged to state agencies and local bodies--Computation--Witness
fees and expenses--Collection of claims.
Deposit and crediting of reimbursed amounts.
Audit of vouchers, claims, and accounts of Department of Legislative Audit.
Confidential identity of person supplying information to department.