Chapter 14 Auditor of Public Accounts
This chapter is comprised of the following sections:
- §30-130 Election, term and compensation; vacancy
- §30-131 Official bonds
- §30-132 Employment of assistants; location of offices
- §30-133 Duties and powers generally
- §30-133.1 Additional certifications for public institutions of higher education
- §30-133.2 Annual review of the collection and distribution of retail sales and use taxes
- §30-134 Audit of accounts of city and county officers handling state funds; audit report; reimbursement of expenses
- §30-135 Inspection of accounts and vouchers
- §30-136 Power as to witnesses; perjury
- §30-137 Devising system of bookkeeping and accounting for local offices; costs
- §30-138 State agencies, courts, and local constitutional officers to report certain fraudulent transactions; penalty
- §30-139 To whom Auditor to report defaults or irregularities
- §30-140 Certain political subdivisions to file report of audit; period in which report kept as public record; when audit not required; sworn statement of exempted entities; publication of summary of financial condition; repeal of conflicting provisions
- §30-141 Annual report
- §30-142 Assumption of duties by Joint Legislative Audit and Review Commission upon failure of Auditor to perform; procedure