Sec. 12-6. Audit of municipal accounts upon application of state's attorney.
Sec. 12-6. Audit of municipal accounts upon application of state's attorney.
The state's attorney of any judicial district may make application to the Secretary of the
Office of Policy and Management showing that he has reason to believe that one or
more of the officials, agents or employees of a municipality or any subdivision thereof
situated within such judicial district has falsified any books of account or record, or has
appropriated any moneys to his own use or to the use of others who are not entitled to
the same, or has drawn any order on the treasurer or custodian of the funds of such
municipality, or any subdivision thereof, with intent to defraud such municipality, or
such subdivision, and thereupon the secretary shall cause an audit to be made of the
records of such municipality. Upon completion of any such audit, the secretary shall
transmit to such state's attorney a certified copy of his report showing the results thereof.
The cost of such audit shall be borne equally by such municipality and the state. The
custodian of any books of account or record who hinders or refuses to deliver the same
upon demand of the secretary, or of any agent or employee of said secretary thereunto
duly authorized, shall be fined not more than two hundred dollars or imprisoned not
more than sixty days or both.
(1949 Rev., S. 1682; P.A. 77-614, S. 139, 610; P.A. 78-280, S. 2, 127; P.A. 79-610, S. 2, 47.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 78-280 substituted "judicial district" for "county"; P.A. 79-610 substituted secretary of the office of policy and
management for commissioner of revenue services, effective July 1, 1980.
See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of
Policy and Management.