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
