117-4-02. Audit standards for local public offices not subject to the single audit act
Latest version.
Where the auditor of state determines that an audit of a public
office is not intended to satisfy The Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, 2 C.F.R. Section 200 (2015), as amended, the auditor of
state may provide for an audit which the auditor of state considers appropriate
to the needs of the public office but which need not be performed in accordance
with generally accepted governmental auditing standards. Such an audit may
include, but need not be limited to, inquiry into the methods, accuracy, and
legality of the accounts, financial reports, records, files, and reports of the
public office, whether the laws, ordinances, and orders pertaining to the
public office have been observed, and whether the requirements and rules of the
auditor of state have been complied with.
