Section 23:19 Audit and Publication of Reports of Trust Funds.
I. The accounts of the trust funds shall be audited annually by the commissioner of revenue administration or a licensed or certified public accountant. The securities shall be exhibited to the auditor, and he shall certify the facts found by his audit and the list of all securities held. The trustees shall submit to the auditor a detailed statement of the securities held by them, specify the particular trust to which the securities belong, and exhibit to the auditor a statement of all receipts and expenditures with proper vouchers.
II. An annual report of each trust fund, together with the auditor's report thereof, shall be published in the county report.
III. In a year in which a county accepts gifts, legacies and devises for any trust created, the trustees and auditor shall print the names of the donors and the value of such gifts, legacies and devises at the time of donation in the annual county report.
Source. 1983, 232:1, eff. Aug. 17, 1983.