46-1116. Crime of failure to make records available for post audit defined and classified.

46-1116

Chapter 46.--LEGISLATURE
Article 11.--LEGISLATIVE POST AUDIT

      46-1116.   Crime of failure to make records available for post auditdefined and classified.Failure to make records available for post audit is the intentionalfailure to make any books, accounts, contracts or records, files,documents and correspondence, confidential or otherwise, related to any ofthe foregoing available to the post auditor or to a firm performing afinancial-compliance audit or any officer or employee ofthe division of post audit or of such firm upon request of the postauditor or such firm or any suchofficer or employee for the purpose of post audit as directed by thelegislative post audit committee under authority of this act.

      Failure to make records available for post audit is a class Amisdemeanor.

      History:   L. 1974, ch. 215, § 5; L. 1984, ch. 191, § 6; Feb. 16.