Chapter 218G - Legislative Audits
- AUDIT DIVISION
- 218G.100 - Qualifications of Legislative Auditor.
- 218G.110 - General powers and duties; standards for audits.
- 218G.120 - Performance of regular and special audits and investigations.
- 218G.130 - Retention of audit reports and other documents; confidentiality and destruction of working papers from audits; exceptions.
- 218G.140 - Report of improper practices or illegal transactions found in course of audit.
- 218G.150 - Report of inadequacy of fiscal records.
- 218G.160 - Biennial report to Legislature and Governor.
- AUDITS AND REVIEWS OF CERTAIN ENTITIES WHICH PROVIDESERVICES FOR CHILDREN
- AUDITS OF CERTAIN NON-STATE ENTITIES
- AUDITS OF CERTAIN STATE BOARDS
- AUDITS OF STATE AGENCIES
- 218G.200 - Audits of state agencies required; duty of agency personnel to assist in audit.
- 218G.210 - Duty of agency personnel to make all information available; duty extends to confidential information; exceptions.
- 218G.220 - Duty of State Controller and agency personnel to submit financial statements.
- 218G.230 - Discussion of preliminary report with agency; inclusion of agency’s explanation or rebuttal in final report; presentation and distribution of final report when Legislature in session.
- 218G.240 - Presentation and distribution of final report to Legislative Commission; adoption of additional procedures; restrictions on disclosure before presentation.
- 218G.250 - Notice to agency of acceptance of final report; submission of plan for corrective action.
- 218G.260 - Order to withhold appropriated money from agency for failure to submit or comply with plan for corrective action.
- 218G.270 - Report on agency’s implementation of recommendations made by Legislative Auditor; review of report.
- AUDITS OF STATE AGENCIES AWARDED FEDERAL GRANTS
- 218G.330 - Arrangements with Legislative Auditor to conduct audit; payment of cost of audit; creation and purpose of Audit Contingency Account.
- 218G.340 - Certain audits may be conducted by Legislative Auditor or private firms; procedure for evaluating qualifications of firms; combining of audits to obtain services from single source.
- 218G.350 - Selection of private firms; execution of contract; oversight; performance of audit; submission, presentation and distribution of report.
- GENERAL PROVISIONS