105.1200. Guidelines for standardized audits, additional information may be requested.

Guidelines for standardized audits, additional information may berequested.

105.1200. 1. All state government departments shall accepta standardized audit following federal audit guidelines and auniform cost report audited by a certified public accountantqualified to conduct such an audit.

2. Departments may require additional information outsidethe scope of a standardized audit if they indicate in writingthat they have reason to suspect financial mismanagement orfraud.

(L. 1994 H.B. 1547 & 961 § 11)