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2012 Statute

Section Number

46-1101 - Legislative post audit committee; membership; quorum; members required for action; officers; meetings; introduction of legislation.
46-1102 - Post auditor; appointment, removal, qualifications, compensation and expenses.
46-1103 - Division of post audit; within legislative branch; supervision by post auditor; budget; compensation of employees; criminal history record check.
46-1104 - Expenses and compensation of committee members; approval of vouchers and payrolls.
46-1106 - Financial-compliance audits of state agencies; audits of financial management practices of state treasurer and pooled money investment board; examinations of books and accounts of state treasurer and director of accounts and reports; audit determinations and reports, disposition; prosecution of violations; access to records of state agencies and certain persons; duty of confidentiality.
46-1108 - Performance audits; additional fiscal audits; purposes of audits.
46-1109 - Audits on request of governor or legislators; direction of audit by committee; reimbursement of mileage expense of legislator requesting audit at presentation of report.
46-1112 - Definitions.
46-1113 - Audits under 46-1114 required when directed by post audit committee.
46-1114 - Additional financial-compliance or performance audits authorized at direction of post audit committee; persons subject to audit; access to records, limitations.
46-1115 - Failure to furnish information or material for audit by person entitled to receive state funds; withholding of funds; duties of post auditor and director of accounts and reports; certain contracts unimpaired.
46-1116 - Crime of failure to make records available for post audit defined and classified.
46-1117 - Venue for violations of 46-1116.
46-1118 - Reimbursement of costs incurred for federal audit services and other audit services; transaction; disposition of proceeds; audit services fund.
46-1119 - Citation and construction of legislative post audit act.
46-1120 - Contract audit committee; membership; chairperson; created within division of post audit; compensation; vote required for action.
46-1120a - Contract audit committee successor of abolished federal audit committee.
46-1121 - Notice to post auditor of awards of federal financial assistance to state agencies; computation and reimbursement of federal audit service and other audit service costs to division; disposition of moneys received; expenditures from audit services fund.
46-1122 - Legislative post audit committee to specify who performs financial-compliance audit work at state agencies; contract audit committee to select firm or firms needed.
46-1123 - Procurement of firm or firms to perform financial-compliance audit; procedure.
46-1125 - Selection of firm or firms by contract audit committee; considerations.
46-1126 - Contracts for financial-compliance audits; professional liability insurance; responsibilities of selected firm.
46-1127 - Contract audit committee to monitor conduct of financial-compliance audit; written audit report; duty of confidentiality.
46-1128 - Confidentiality of audit reports, when; exceptions.
46-1129 - Confidentiality of responses to audit surveys; authorized use of information.
46-1130 - School district audit team.
46-1132 - Same; school district performance audits.