5-13-401. Definitions. As used in this part, the following definitions apply: (1) ”Agency” means each state office, department, division, board, commission, council, committee, institution, university system unit, or other entity or instrumentality of the executive branch, office of the judicial branch, or office of the legislative branch of state government. (2) ”Audit services” means financial compliance post audits […]
5-13-402. Audit costs. (1) Prior to July 1 of the year preceding the regular session in which the legislature is adopting a state budget: (a) the legislative auditor shall advise each agency and the budget director of the estimated audit costs for the following biennium. Each agency shall include the estimated audit costs in its proposed budget […]
5-13-403. Audit account — appropriation and expenditures. All money for audits transferred to the legislative auditor as provided in 5-13-402 must be deposited in the state special revenue fund in the state treasury to the credit of the office of the legislative auditor. The money deposited that is in excess of general and pay plan appropriations […]
5-13-404. Legislative audit specialist services reserve account. (1) There is an account in the state special revenue fund established by 17-2-102 to the credit of the legislative auditor to be known as the legislative audit specialist services reserve account. Money may be deposited in the account through an allocation of money to the account or as […]
5-13-405 through 5-13-410 reserved.
5-13-411. Legislative auditor to approve contracts for audit services. No contract for an audit of a state agency may be entered into without the approval of the legislative auditor. History: En. Sec. 3, Ch. 24, L. 1981.
