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CHAPTER 4-11

POST-AUDIT OF ACCOUNTS

4-11-1      Repealed.
4-11-2      Annual audit of state accounts--Scope.
4-11-2.1      Charitable or nonprofit corporations to comply with certain audit requirements.
4-11-3      Special audit of state accounts on Governor's order--Report of audit.
4-11-4      Audit of municipal and county records--Frequency of examination--Federal guidelines--Annual report in lieu of audit.
4-11-4.1      Internal control review for certain municipalities.
4-11-5      Special audit of local accounts on request by governing body or taxpayers--Cost of examination.
4-11-6      Accounting manual for counties, municipalities, school districts, and their agencies.
4-11-7      Audit by private accountant--Acceptance in lieu of required audit.
4-11-7.1      School district audit by private auditing firm.
4-11-7.2      Publication of school district audit results.
4-11-8      Period of transactions covered by audit--Exceptions.
4-11-9      Reports of audits--Place of filing.
4-11-10      Contents of audit reports.
4-11-11      Filing of audit reports--Open to public inspection.
4-11-12      Publication of notice of county, municipal and school district audit reports--Contents and expense of notice.
4-11-13      Copies of audit reports received in evidence.
4-11-14      Civil action to recover misappropriated funds disclosed by audit report.
4-11-15      Notice to attorney general of civil actions--Compromise of actions.
4-11-16      Attorney general to oversee or institute civil actions--Criminal prosecutions not affected.
4-11-17      Attorney general to assist and supervise prosecutions.
4-11-18      Costs of audits charged to state agencies and local bodies--Computation--Witness fees and expenses--Collection of claims.
4-11-19      Deposit and crediting of reimbursed amounts.
4-11-20      Audit of vouchers, claims, and accounts of Department of Legislative Audit.
4-11-21      Confidential identity of person supplying information to department.


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