§ 36-12.1-25 - Annual audits.
SECTION 36-12.1-25
§ 36-12.1-25 Annual audits. – The auditor general shall conduct upon the request of the OPEB Board a separateannual performance audit of the OPEB System which shall include a report on theactuarial valuation of the assets and liabilities of the OPEB System. Theauditor general may examine all records, files, and other documents, andevaluate all policies and procedures for purposes of conducting the audit. Theaforementioned performance audit shall be in addition to the annual auditconducted by the auditor general of the financial statements of the OPEBSystem. A copy of the report shall be given to the governor and the OPEB Board.