Section 105.1200

Title VIII PUBLIC OFFICERS AND EMPLOYEES, BONDS AND RECORDS

Chapter 105

Effective - 28 Aug 1994   

  105.1200.  Guidelines for standardized audits, additional information may be requested. — 1.  All state government departments shall accept a standardized audit following federal audit guidelines and a uniform cost report audited by a certified public accountant qualified to conduct such an audit.

  2.  Departments may require additional information outside the scope of a standardized audit if they indicate in writing that they have reason to suspect financial mismanagement or fraud.

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(L. 1994 H.B. 1547 & 961 § 11)