48-6658
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48-6658. Audit (Conditionally Rpld. Delayed Rpld.) A. The board shall cause an annual audit to be conducted of the district's funds, accounts and subaccounts by an independent certified public accountant within one hundred twenty days after the end of the fiscal year. B. The board shall immediately file a certified copy of the audit with the auditor general. The auditor general may make such further audits and examinations as necessary and may take appropriate action relating to the audit or examination pursuant to title 41, chapter 7, article 10.1. If the auditor general takes no further action within thirty days after the audit is filed, the audit is considered to be sufficient. C. The board shall pay negotiated and approved fees and costs of the certified public accountant and auditor general under this section. |