Title 4 - PUBLIC FISCAL ADMINISTRATION
- Chapter 01 - State Board of Finance
- Section 4-1-1 - Composition of State Board of Finance--Quorum--Chairman and secretary.
- Section 4-1-2 - Record of proceedings open to public--Meetings of board.
- Section 4-1-3 - Repealed.
- Section 4-1-4 - Administrative direction and supervision by secretary of state--Independent functionsretained by board.
- Chapter 02 - Department of Legislative Audit
- Section 4-2-1 - Department continued--Seal.
- Section 4-2-10 - Subpoena and examination of witnesses in investigations--Expenses and per diem ofwitnesses.
- Section 4-2-11 - Failure to permit access or obey subpoena--Punishment as contempt.
- Section 4-2-12 - Repealed.
- Section 4-2-13 - Taxing districts not annually audited required to file annual report--Townshipsexcepted.
- Section 4-2-2 - Qualifications and appointment of auditor-general--Term--Vacancies.
- Section 4-2-3 - Oath and bond of auditor-general--Responsibility to Legislature--Scope ofresponsibility.
- Section 4-2-4 - Salary of auditor-general.
- Section 4-2-5 - Removal of auditor-general from office.
- Section 4-2-6 - Employment of personnel for department--Traveling expenses.
- Section 4-2-7 - Employment of additional personnel for follow-up services.
- Section 4-2-8 - Executive Board of Legislative Research Council to direct activities.
- Section 4-2-9 - Access to books and property for investigations--Space and equipment.
- Chapter 03 - Revenues and Receipts
- Section 4-3-1 - Fees may be required in advance.
- Section 4-3-10 - False statement or other violation by state officer or employee receiving publicfunds as misdemeanor.
- Section 4-3-11 - Repealed.
- Section 4-3-12 - Repealed.
- Section 4-3-12.1 - Remittance of county collections for state--Time--Procedure.
- Section 4-3-13 - Repealed.
- Section 4-3-14 - Interest on delinquencies in county payments to state.
- Section 4-3-15 - Repealed.
- Section 4-3-16 - Repealed.
- Section 4-3-17 - Receipt by treasurer of federal payments for rent or in lieu of taxes.
- Section 4-3-18 - Remittance of federal payments to counties--Distribution to taxing subdivisions.
- Section 4-3-19 - Misappropriation or refusal to pay over state funds received as theft.
- Section 4-3-2 - Salaried officers to pay fees into treasury.
- Section 4-3-20 - Other violations as misdemeanors.
- Section 4-3-21 - State revenue anticipation warrants authorized--Maximum amount--Terms of sale.
- Section 4-3-22 - Maturity date for revenue anticipation warrants--Interest provisions.
- Section 4-3-23 - Application of revenue from anticipation warrants--Appropriation of collectionsto payment of warrants.
- Section 4-3-24 - Interest payments on revenue anticipation warrants.
- Section 4-3-25 - Increase of public debt not authorized.
- Section 4-3-26 - Destruction of unusable revenue stamps.
- Section 4-3-27 - Credit card use and electronic payments for purchases and transactions--Policies--Recipients not required to accept electronic payment--Exception.
- Section 4-3-3 - Receipts to be given for state funds--Distribution of copies--Additionalrequirements for uniform accounting system.
- Section 4-3-4 - Repealed.
- Section 4-3-4.1 - Uncollectible accounts--Removal from records--Evidence retained.
- Section 4-3-4.2 - Remission of receipts by state officer or employee to state treasury--Accountability.
- Section 4-3-5 - Designation of depositories for current receipts--Accessibility of account toauditor-general.
- Section 4-3-6 - Repealed.
- Section 4-3-7 - Repealed.
- Section 4-3-8 - Repealed.
- Section 4-3-9 - Failure of state officer or employee to pay receipts into treasury as theft.
- Sections 4-3-6.1, 4-3-6.2 - Repealed
- Chapter 04 - State Public Fund Structure
- Section 4-4-1 - Purpose of chapter.
- Section 4-4-2 - "State public funds" defined.
- Section 4-4-3 - Public funds maintained in state treasury--Local bank accounts as official accounts--Signatories--Statements required of agencies holding state funds in local bank.
- Section 4-4-3.1 - Local drug buy accounts.
- Section 4-4-4 - Governmental accounting systems to comport with generally accepted accountingprinciples.
- Section 4-4-4.1 - Repealed.
- Section 4-4-4.2 - Repealed.
- Section 4-4-4.3 - Securities operating fund and insurance operating fund established--Permittedexpenditures.
- Section 4-4-4.4 - Transfer of excess funds at end of fiscal quarter.
- Section 4-4-4.5 - Boiler inspection fund established--Permitted expenditures.
- Section 4-4-4.6 - Transfer of excess funds at end of fiscal year.
- Section 4-4-5 - Treasury accounts in lieu of funds--Modification to conform to uniform accountingsystem.
- Section 4-4-6 - Annual financial statements.
- Section 4-4-7 - Deposit of indirect cost reimbursements from the federal government--Exemption.
- Chapter 05 - Custody and Investment of State Funds
- Section 4-5-1 - State treasurer not to profit from use of funds--Felony--Civil liability.
- Section 4-5-10 - Application for redemption of securities.
- Section 4-5-11 - Supplemental authority for investment of public funds.
- Section 4-5-12 - State Investment Council continued.
- Section 4-5-12.1 - Regulations and reports provided to state treasurer.
- Section 4-5-13 - Appointment and terms of investment council members.
- Section 4-5-14 - Qualifications of council members--Restrictions on business and political activities.
- Section 4-5-14.1 - Exceptions to § 4-5-14.
- Section 4-5-15 - Repealed.
- Section 4-5-16 - Removal of council member from office--Filling of vacancies.
- Section 4-5-17 - Election of chairman.
- Section 4-5-18 - Division of investment continued--Immediate supervision.
- Section 4-5-18.1 - Repealed.
- Section 4-5-19 - Appointment of state investment officer--Removal--Qualifications.
- Section 4-5-2 - Incidental funds established for state institutions--Initial warrant.
- Section 4-5-20 - Investment officer to devote full time--Salary.
- Section 4-5-21 - State employees' blanket bond coverage--Premium.
- Section 4-5-22 - Annual budget for division--Appointment of employees.
- Section 4-5-23 - Public funds to be invested by investment officer--Functions transferred--Agreementswith risk-sharing entities.
- Section 4-5-24 - Omitted.
- Section 4-5-25 - Monthly reports to investment officer of state transactions.
- Section 4-5-26 - Classes of investments approved.
- Section 4-5-27 - Prudent-man standard required in investments.
- Section 4-5-28 - Policy regulations and restrictions formulated by council.
- Section 4-5-29 - Investment officer authorized to make transactions--Duty to protect state interests.
- Section 4-5-29.1 - Health care trust fund--Investment officer to calculate amount eligible fordistribution--Transfer to state general fund.
- Section 4-5-29.2 - Education enhancement trust fund--Investment officer to calculate amount eligiblefor distribution--Transfer to state general fund.
- Section 4-5-3 - Purposes for which institution incidental funds may be used.
- Section 4-5-30 - Pooling of cash accounts--Certification by appropriations committee--Prorating ofincome--Transfer of money to investment council expense fund--Amount.
- Section 4-5-30.1 - State investment officer shall conduct annual estimated and actual proration due togeneral fund.
- Section 4-5-33 - Meetings of investment council--Access to records--Inspection and review.
- Section 4-5-34 - Proceedings to collect principal or interest on investments--Refunding of securitiesheld.
- Section 4-5-35 - Post-audit of investment transactions--Annual report of auditor-general.
- Section 4-5-36 - Reports to Legislature by investment council.
- Section 4-5-37 - Conflicts with other laws.
- Section 4-5-38 - Severability of provisions.
- Section 4-5-39 - Short title.
- Section 4-5-4 - Accounting for disbursements and reimbursement of institution incidental funds.
- Section 4-5-4.1 - Limitation of warrants on institutions' funds--Diversion of other funds prohibited--Proration of income.
- Section 4-5-4.2 - Repealed.
- Section 4-5-40 - Agreement to purchase general obligation funding bonds--Certification and approvalrequired--Bonds to bear interest, mature, etc.
- Section 4-5-41 - School district eligibility--Determination and certification.
- Section 4-5-42 - Prudent investment defined--Liability.
- Section 4-5-43 - Obligation to purchase--Enforceability.
- Section 4-5-44 - Cost of participation.
- Section 4-5-45 - Education enhancement tobacco tax fund created.
- Section 4-5-46 - Health care tobacco tax fund created.
- Section 4-5-47 - Investment of trust fund containing proceeds from sale of state cement enterprises.
- Section 4-5-48 - Definition of terms related to investments in companies liable under Iran SanctionsAct.
- Section 4-5-49 - Identification of holdings in scrutinized companies.
- Section 4-5-5 - Investment of political subdivision funds--Funds subject to provisions.
- Section 4-5-50 - List of scrutinized companies.
- Section 4-5-51 - Updating scrutinized companies list.
- Section 4-5-52 - Procedures with respect to companies on scrutinized companies list.
- Section 4-5-53 - Divestiture of securities in companies with scrutinized business operations.
- Section 4-5-54 - Acquisition of securities in companies with scrutinized business operationsprohibited.
- Section 4-5-55 - Exemption from divestiture requirements.
- Section 4-5-56 - Inapplicability to certain investments.
- Section 4-5-57 - Indirect holdings in actively managed investment funds.
- Section 4-5-58 - Report to Legislative Research Council Executive Board.
- Section 4-5-59 - Circumstances under which §§ 4-5-48 to 4-5-60, inclusive, become inoperative.
- Section 4-5-6 - Investment in securities of or guaranteed by United States, repurchase agreements,or shares of registered investment companies.
- Section 4-5-6.1 - Investment of public funds in certificates of deposit--Conditions.
- Section 4-5-7 - Superseded.
- Section 4-5-8 - Investment policies for local funds determined by governing board.
- Section 4-5-9 - Custody or deposit of investments--Exception--Credit of interest earned.
- Sections 4-5-31, 4-5-32 - Physical custody of securities purchased--Deposit with fiscal agent. Monthly report to investment council--Contents--Public inspection
- Chapter 06 - Depositories of Public Funds
- Section 4-6-1 - Repealed.
- Section 4-6-14 - Repealed.
- Section 4-6-15 - Repealed.
- Section 4-6-16 - Active depositories for collection of instruments--Interest paid.
- Section 4-6-2 - Depository not disqualified by interest of public officer or employee.
- Section 4-6-22 - Accounting by treasurer for interest earned--Apportionment of interest to specialfunds.
- Section 4-6-23 - Depository's monthly statement of deposits, disbursements and interest--Affidavitdenying bribery--False statement as perjury.
- Section 4-6-24 - Failure of treasurer to perform duty as misdemeanor.
- Section 4-6-25 - Repealed.
- Sections 4-6-17 to 4-6-19 - Repealed
- Sections 4-6-20, 4-6-21 - Repealed
- Sections 4-6-3 to 4-6-13 - Repealed
- Chapter 06A - Insurance of Public Deposits
- Section 4-6A-1 - Definition of terms.
- Section 4-6A-10 - Payment to public officers after loss determined--Procedures.
- Section 4-6A-11 - Ascertainment of public deposits and insurance when depository restrained or takenin possession--Certification to public depositors.
- Section 4-6A-12 - Depositors' statements of deposits to commission.
- Section 4-6A-13 - Losses in depositories--Assessment against public depositories.
- Section 4-6A-14 - Payment of assessments by depositories--Liquidation of collateral on failure to pay.
- Section 4-6A-15 - Reimbursement of public depositors from proceeds of assessments.
- Section 4-6A-16 - Actions for protection or settlement of claims.
- Section 4-6A-17 - Fixing date of loss.
- Section 4-6A-18 - Repealed.
- Section 4-6A-19 - Subrogation of commission to depositors' claims--Apportionment of amountsrecovered--Refund of assessments--Expenses of liquidation.
- Section 4-6A-2 - Public deposit protection commission established--Function.
- Section 4-6A-20 - Rules of commission.
- Section 4-6A-3 - Segregation of collateral by public depository--Value--Deposit and designation--Letters of credit and surety bonds.
- Section 4-6A-4 - Valuation of collateral--Substitution of securities.
- Section 4-6A-5 - Income from collateral.
- Section 4-6A-6 - Information required of depository--Disqualification on failure to provideinformation.
- Section 4-6A-7 - Reports of public deposits and segregated collateral--False statement as perjury.
- Section 4-6A-8 - Treasurer not liable for loss from authorized deposits.
- Section 4-6A-9 - Public deposits protected by chapter.
- Chapter 07 - Preparation and Adoption of State Budget
- Section 4-7-1 - Definition of terms.
- Section 4-7-1.1 - Definitions.
- Section 4-7-10 - Contents of annual budget report.
- Section 4-7-10.1 - Salaries of specified officials included in budget.
- Section 4-7-10.2 - Repeal of statutes establishing salaries of appointed officials.
- Section 4-7-10.3 - Repealed.
- Section 4-7-10.4 - Budgeting and appropriations for compensation and expenses of members of stateboards and councils and management, policy making or advisory bodies.
- Section 4-7-10.5 - Repeal of statutory allowances for boards, councils, and advisory bodies.
- Section 4-7-10.6 - Cement plant's transferable revenues included in budget--Recommended amount.
- Section 4-7-10.7 - Cement plant commission chairman's letter of agreement or disagreement withestimates--Estimates by commission upon disagreement with Governor--Maximumamount transferable.
- Section 4-7-11 - Transferred.
- Section 4-7-12 - Access of Governor-elect to budget report in process--Supplementary budgetmessage by incoming Governor.
- Section 4-7-13 - Legislative adoption of financial plan for each year.
- Section 4-7-13.1 - Full-time equivalent appropriations separated in financial plan.
- Section 4-7-14 - Transferred.
- Section 4-7-15 - Development of policies and plan--Detailed documents--Information available toLegislature.
- Section 4-7-16 - Analysis of proposed legislation by bureau.
- Section 4-7-17 - Assistance to Legislature provided by bureau.
- Section 4-7-18 - Coordination of procedures to carry out legislative policies.
- Section 4-7-19 - Long-term capital improvements budget.
- Section 4-7-2 - Bureau continued within department of executive management--Purpose--Performance of functions.
- Section 4-7-2.1 - Transferred.
- Section 4-7-20 - Operational improvements and economies--Automatic data processing systems.
- Section 4-7-21 - Transferred.
- Section 4-7-21.1 - Omitted.
- Section 4-7-25 - Other duties of bureau.
- Section 4-7-25.1 - Budgetary accounting service agency--Administration--Purpose.
- Section 4-7-25.4 - Fees for budgetary accounting services.
- Section 4-7-26 - Rules and regulations.
- Section 4-7-27 - Short title of chapter.
- Section 4-7-28 - Salaries established by agencies controlled by Governor--Approval of Governorrequired.
- Section 4-7-29 - Exemption of Board of Regents from salary approval requirement.
- Section 4-7-3 - General budgetary powers of Governor.
- Section 4-7-30 - Repealed.
- Section 4-7-31 - Budget reserve fund established.
- Section 4-7-32 - Transfer of unobligated cash to budget reserve fund--Legislative action required forreserve fund expenditures.
- Section 4-7-39 - Transfer of remaining unobligated cash to property tax reduction fund--Condition.
- Section 4-7-4 - Qualifications of commissioner--Salary.
- Section 4-7-40 - Condition statement for fund receiving funding from federal government--Requestsby legislative committee or legislative committee chair.
- Section 4-7-5 - Employment of personnel for bureau--Expenses of personnel--Equipment andsupplies--Office space.
- Section 4-7-6 - Assistance to bureau by other state officers.
- Section 4-7-7 - Annual budget estimates submitted by budget units--Contents and approval--Copiesto Legislative Research Council.
- Section 4-7-7.1 - Plan of goals and activities submitted with budget request.
- Section 4-7-7.2 - Informational budgets required.
- Section 4-7-7.3 - Annual budget statements required by Governor.
- Section 4-7-8 - Governor's review and investigation of budget estimates.
- Section 4-7-9 - Preparation and submission of budget report to Legislature.
- Sections 4-7-22 to 4-7-24 - Transferred
- Sections 4-7-25.2, 4-7-25.3 - Budgetary accounting fund. Budgetary accounting service agency--Financing
- Sections 4-7-33, 4-7-34 - Repealed
- Sections 4-7-35 to 4-7-38 - Repealed
- Chapter 07A - Zero Based Budgets
- Section 4-7A-1 - Definition of terms.
- Section 4-7A-2 - Annual designation of agencies to prepare zero based budgets--Number of programs--Justifications in decision packages.
- Section 4-7A-3 - Decision packages prepared by agency--Levels of decision packages.
- Section 4-7A-4 - Ranking of decision packages by agency--Contents of form.
- Chapter 08 - Authority for State Expenditures
- Section 4-8-1 - Expenditures to be authorized by appropriations based on budget.
- Section 4-8-10 - Apportionment of interest from dedicated institutional funds.
- Section 4-8-11 - Repealed.
- Section 4-8-12 - Disbursement of institutional funds.
- Section 4-8-13 - Expenditure of anticipated institutional fund income.
- Section 4-8-14 - Anticipation of revenue by borrowing from other funds.
- Section 4-8-14.1 - Issuance of warrants on funds borrowed in anticipation of revenue.
- Section 4-8-15 - Restoration of fund from which loan made--Treasurer's books to show status of funds.
- Section 4-8-16 - Repealed.
- Section 4-8-17 - Acceptance and disbursement of federal funds.
- Section 4-8-17.1 - Budget and appropriation required for expenditures by Department of Transportationand Aeronautics Commission.
- Section 4-8-18 - Capitol communications systems internal service fund--Apportionment of expenses.
- Section 4-8-19 - Reversion of unencumbered appropriations at end of year--Period of availability ofencumbered amounts.
- Section 4-8-2 - Payments and obligations to be authorized by law--Liability to state for unauthorizedpayments.
- Section 4-8-20 - Payment of claims contracted in one year from subsequent year's funds.
- Section 4-8-21 - Reversion of unencumbered special appropriations after four years--Period ofavailability of encumbered amounts.
- Section 4-8-21.1 - Lapse of bonding authorization after four years unless necessary to complete projectcontracted in writing--Exceptions.
- Section 4-8-22 - Period of availability of maintenance and repair appropriations--Reversion--Availability of encumbered amounts.
- Section 4-8-23 - Repealed.
- Section 4-8-24 - Unauthorized payment or obligation as misdemeanor--Revenue anticipation warrantsand school fund distribution excepted.
- Section 4-8-25 - Retention of appropriation balance to pay outstanding liabilities of terminated budgetunit--Reversion to general fund after one year.
- Section 4-8-26 - Appropriation of money deposited in treasury in trust or requiring refund.
- Section 4-8-3 - Expenses in excess of appropriations prohibited--Misdemeanor.
- Section 4-8-4 - Statutory direction of act without providing funds--Funds appropriated for specificpurpose not to be used for another purpose--Misdemeanor.
- Section 4-8-5 - Repealed.
- Section 4-8-6 - Repealed.
- Section 4-8-7 - Anticipation of appropriations in extreme emergency.
- Sections 4-8-8, 4-8-9 - Repealed
- Chapter 08A - Interim Transfers and Appropriations
- Section 4-8A-1 - Definition of terms.
- Section 4-8A-10 - Notice to special committee members of request for contingency funds.
- Section 4-8A-11 - Vote of committee required for release of contingency funds--Change in Governor'srecommended amount--Transfer of funds.
- Section 4-8A-12 - Transfer of contingency funds.
- Section 4-8A-13 - Repealed.
- Section 4-8A-14 - Certain statutes inapplicable to funds received through American Recovery andReinvestment Act.
- Section 4-8A-2 - Special interim committee created--Approval and removal of members.
- Section 4-8A-3 - Powers and duties of special committee.
- Section 4-8A-4 - Meetings of special committee--Quorum.
- Section 4-8A-5 - Classification and coding of general appropriation amounts.
- Section 4-8A-6 - Use of general appropriation amounts for specific purposes only--Auditor to issuewarrants.
- Section 4-8A-7 - Allocation of general appropriations to Bureau of Administration or institutions--Transfer documents--Adjustment of records.
- Section 4-8A-8 - Transfers of general appropriations between programs, departments, and bureaus--Record of transfers.
- Section 4-8A-9 - Contingency fund requests--Governor's recommendation to special committee.
- Chapter 08B - Coordination of Federally Aided Programs
- Section 4-8B-1 - Purpose of chapter.
- Section 4-8B-10 - Review by special committee before expenditure--Bureau of Finance andManagement to make changes--Joint rules.
- Section 4-8B-10.1 - Full-time equivalent positions included in review--Approval of position level.
- Section 4-8B-11 - Accounting for federal funds--Auditor-general's procedures acceptable.
- Section 4-8B-2 - Definition of terms.
- Section 4-8B-3 - Federal aid applications and use to comply with chapter.
- Section 4-8B-4 - Application submitted to clearinghouse--Requirements of form and procedure.
- Section 4-8B-5 - Proceeding with application if no objections received--Waiver by clearinghouse ofwaiting period.
- Section 4-8B-6 - Reconciliation of application and objections--Review comments to federal agency.
- Section 4-8B-7 - Revisions to applications submitted to clearinghouse--Proceeding if no objectionsreceived.
- Section 4-8B-8 - Consultation with legislative and planning agencies--Clearance if not in conflict withpolicies or plans.
- Section 4-8B-9 - Notice of federal approval of grant--Procedures.
- Chapter 09 - Disbursement of Funds
- Section 4-9-1 - Auditor's warrant required for payments.
- Section 4-9-1.1 - Rules for issuing warrants.
- Section 4-9-10 - Apportionment of money due other public agencies--Warrant and notice of amount.
- Section 4-9-11 - Payment of warrants by treasurer--Cancellation, recording, and registration.
- Section 4-9-12 - Treasurer not to purchase warrants at discount nor to receive fees.
- Section 4-9-13 - Treasurer's warrant register--Items shown.
- Section 4-9-14 - Registration and endorsement of warrants not paid for want of funds.
- Section 4-9-15 - Interest on warrants not paid for want of funds.
- Section 4-9-16 - Order of payment of warrants--Notice of sufficiency of funds to holders of registeredwarrants.
- Section 4-9-17 - Termination of funds in treasury--Retention of money to pay outstanding liabilitiesand warrants--Transfer of remaining balance after 180 days.
- Section 4-9-18 - Cancellation of unclaimed warrants held by auditor.
- Section 4-9-19 - Period allowed for presentation of warrants to treasurer.
- Section 4-9-2 - Accounts and claims presented to auditor for examination and adjustments--Institutional payrolls.
- Section 4-9-20 - Cancellation of warrants not presented for payment--Record.
- Section 4-9-21 - Replacement of lost and destroyed warrants and checks authorized.
- Section 4-9-22 - Application and affidavit for replacement of lost or destroyed warrant or check.
- Section 4-9-23 - Addition of identifying information to application for replacement warrant or check.
- Section 4-9-24 - Stop order on lost or destroyed warrant or check--Issuance of replacement.
- Section 4-9-25 - State and political subdivisions relieved from liability on issuance of replacementwarrant or check.
- Section 4-9-26 - Discretion in issuance of duplicate warrant or check.
- Section 4-9-27 - Cancellation of replacement warrant or check if not presented in time.
- Section 4-9-3 - Administration of oaths and certification of accounts by auditor.
- Section 4-9-4 - Declaration in lieu of verification or oath--False statement as perjury.
- Section 4-9-5 - False instrument to obtain public funds as theft.
- Section 4-9-6 - Notice to attorney general and state's attorney of false affidavits to obtain moneyfrom treasury.
- Section 4-9-7 - Refusal by auditor to issue improper warrant--Appeal to courts.
- Section 4-9-8 - Issuance of warrants by auditor--Contents--Record of warrants.
- Section 4-9-9 - Auditor's record of warrants issued--Contents--Intra-agency and inter-agencytransactions.
- Chapter 10 - Accounts and Records
- Section 4-10-1 - State treasurer's accounts of receipts and disbursements.
- Section 4-10-10 - State fiscal year.
- Section 4-10-11 - Failure by public officer to publish financial statement--Petty offense--Salaryforfeiture--Removal from office.
- Section 4-10-2 - Legislative inspection of treasurer's records.
- Section 4-10-3 - Accounts kept by state budgetary accounting system.
- Section 4-10-4 - Monthly reconciliation of accounting system balances with bank account records.
- Section 4-10-5 - Reconciliation of auditor's and treasurer's accounts--Adjustments and transfers.
- Section 4-10-6 - Budgetary accounting reports to state auditor--Review of system--Recommendationsfor change.
- Section 4-10-7 - Receipts, warrants, and documents kept by auditor.
- Section 4-10-8 - Photography and reproduction of auditor's files--Destruction of documentsreproduced--Destruction of old warrants without reproduction--Official records.
- Section 4-10-9 - Legislative inspection of auditor's records.
- Chapter 11 - Post-audit of Accounts
- Section 4-11-1 - Repealed.
- Section 4-11-10 - Contents of audit reports.
- Section 4-11-11 - Filing of audit reports--Open to public inspection.
- Section 4-11-12 - Publication of notice of county, municipal and school district audit reports--Contentsand expense of notice.
- Section 4-11-13 - Copies of audit reports received in evidence.
- Section 4-11-14 - Civil action to recover misappropriated funds disclosed by audit report.
- Section 4-11-15 - Notice to attorney general of civil actions--Compromise of actions.
- Section 4-11-16 - Attorney general to oversee or institute civil actions--Criminal prosecutions notaffected.
- Section 4-11-17 - Attorney general to assist and supervise prosecutions.
- Section 4-11-18 - Costs of audits charged to state agencies and local bodies--Computation--Witnessfees and expenses--Collection of claims.
- Section 4-11-19 - Deposit and crediting of reimbursed amounts.
- Section 4-11-2 - Annual audit of state accounts--Scope.
- Section 4-11-2.1 - Charitable or nonprofit corporations to comply with certain audit requirements.
- Section 4-11-20 - Audit of vouchers, claims, and accounts of Department of Legislative Audit.
- Section 4-11-3 - Special audit of state accounts on Governor's order--Report of audit.
- Section 4-11-4 - Audit of municipal and county records--Frequency of examination--Federalguidelines--Annual report in lieu of audit.
- Section 4-11-4.1 - Internal control review for certain municipalities.
- Section 4-11-5 - Special audit of local accounts on request by governing body or taxpayers--Cost ofexamination.
- Section 4-11-6 - Accounting manual for counties, municipalities, school districts, and their agencies.
- Section 4-11-7 - Audit by private accountant--Acceptance in lieu of required audit.
- Section 4-11-7.1 - School district audit by private auditing firm.
- Section 4-11-7.2 - Publication of school district audit results.
- Section 4-11-8 - Period of transactions covered by audit--Exceptions.
- Section 4-11-9 - Reports of audits--Place of filing.
- Chapter 12 - State Bonds [Repealed]