§951. County audit 1. Annual audit. Every county shall have an audit made of its accounts annually covering the last complete fiscal year by the Office of the State Auditor or by a certified public accountant selected by the county commissioners. The audit must be performed in accordance with generally accepted auditing standards and procedures […]
§952-A. Audit report 1. Report contents. The report required pursuant to section 951, subsection 1 must contain the following items: A. A management letter; [PL 2003, c. 178, §4 (NEW).] B. A letter of transmittal; [PL 2003, c. 178, §4 (NEW).] C. The independent auditor’s report on the financial statements; and […]
§952. Annual report (REPEALED) SECTION HISTORY PL 1987, c. 737, §§A2,C106 (NEW). PL 1989, c. 6 (AMD). PL 1989, c. 9, §2 (AMD). PL 1989, c. 104, §§C8,10 (AMD). PL 2003, c. 178, §3 (RP).
