Chapter 3 - Local Governments
- Part 1 - Funding of Local Debt
- Part 2 - General Audit Provisions
- 9-3-201 - Purpose and scope of audit.
- 9-3-202 - Investigation of delinquent taxes.
- 9-3-203 - Improperly assessed personal property.
- 9-3-204 - Filing of report Further duties.
- 9-3-205 - Audit of county highway commissions.
- 9-3-206 - Access to records.
- 9-3-207 - Summons of witnesses Documents furnished Bond of auditors.
- 9-3-208 - Report and collection of delinquencies.
- 9-3-209 - Attorney's fees for collection of delinquencies.
- 9-3-210 - County contributions to expenses of audit.
- 9-3-211 - Annual audit in each political subdivision and special taxing district.
- 9-3-212 - Duty to order and pay for audits Audit standards Rules and regulations.
- 9-3-213 - Person or firm making audit to furnish copy to comptroller of the treasury.
- Part 3 - Misappropriation of State-Shared Funds
- Part 4 - Local Government Modernization Act of 2005
- 9-3-401 - Short title.
- 9-3-402 - Determination of local governments not in compliance with accounting and financial reporting model Development of work plan.
- 9-3-403 - Assistance to develop work plan.
- 9-3-404 - Penalties and restrictions for failure to implement accounting and financial reporting standards.
- 9-3-405 - Establishment of audit committee Notice requirements Open meetings Confidential, nonpublic executive sessions.
- 9-3-406 - Establishment of process for confidential reporting of suspected illegal, improper, wasteful or fraudulent activity Retaliatory activities prohibited.