41-1278. Definitions In this article, unless the context otherwise requires: 1. " Committee" means the joint legislative audit committee. 2. " Investigation" means an inquiry into specified acts or allegations of impropriety, malfeasance or nonfeasance in the obligation, expenditure, receipt or use of public funds of this state or into specified financial transactions or practices […]
41-1279. Joint legislative audit committee; composition; meetings; powers and duties A. The joint legislative audit committee is established consisting of five members of the senate who are appointed by the president of the senate, one of whom is a member of the senate appropriations committee, and five members of the house of representatives who are […]
41-1279.01. Auditor general; qualifications; term; compensation A. There shall be an auditor general who shall be appointed by the committee and approved by a concurrent resolution of the legislature. The auditor general must be a certified public accountant licensed to practice in this state and is subject to the standards and ethics of the accounting […]
41-1279.02. Personnel; criminal history records A. The auditor general may, with the approval of the committee, appoint and prescribe the duties of such additional professional, technical, clerical and other employees, or contract for such services, necessary to administer the duties of the auditor general’s office. The employees shall receive compensation as determined pursuant to section […]
41-1279.03. Powers and duties (L21, Ch. 405, sec. 25) A. The auditor general shall: 1. Prepare an audit plan for approval by the committee and report to the committee the results of each audit and investigation and other reviews conducted by the auditor general. 2. Conduct or cause to be conducted at least biennial financial […]
41-1279.04. Authority to examine records; violation; classification A. The auditor general or the auditor general’s authorized representatives, in the performance of official duties, shall have access to, and authority to examine, any and all books, accounts, reports, vouchers, correspondence files and other records, bank accounts, criminal history record information as defined in section 41-1701, money […]
41-1279.05. Confidential records of auditor general; exemptions; divulgence of restricted information; violation; classification A. Working papers and other audit files maintained by the auditor general are not public records and are exempt from title 39, chapter 1. The information contained in such working papers and audit files prepared pursuant to a specific audit is not […]
41-1279.06. Audit services revolving fund; use; exemption from lapsing A. There is established an audit services revolving fund. The auditor general shall administer the fund. The fund consists of any monies received by the auditor general from: 1. State budget units for audits of federal funds required under federal law and federal rules and regulations. […]
41-1279.07. Uniform expenditure reporting system; reports by counties, community college districts, cities and towns; certification and attestation; assistance by auditor general; attorney general investigation; violation; classification A. The auditor general shall prescribe a uniform expenditure reporting system for all political subdivisions subject to the constitutional expenditure limitations prescribed by article IX, sections 20 and 21, […]
