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Part 1. Studies and Reports
2-7-101. Repealed - 2-7-101. Repealed. Sec. 21, Ch. 3, L. 1985. History: En....
2-7-102. Repealed - 2-7-102. Repealed. Sec. 14, Ch. 125, L. 1983. History: En....
2-7-103. Review of executive branch by governor - 2-7-103. Review of executive branch by governor. The office of...
2-7-104. Revenue studies -- report to governor and legislature - 2-7-104. Revenue studies -- report to governor and legislature. The...
2-7-105. Tax information submitted - 2-7-105. Tax information submitted. It shall be the duty of...
Part 5. Audits of Political Subdivisions
2-7-501. Definitions - 2-7-501. Definitions. Unless the context requires otherwise, in this part,...
2-7-502. Short title -- purpose - 2-7-502. Short title -- purpose. (1) This part may be...
2-7-503. Financial reports and audits of local government entities - 2-7-503. Financial reports and audits of local government entities. (1)...
2-7-504. Accounting methods - 2-7-504. Accounting methods. (1) Unless otherwise required by law, the...
2-7-505. Audit scope and standards - 2-7-505. Audit scope and standards. (1) Each audit must be...
2-7-506. Audit by independent auditor - 2-7-506. Audit by independent auditor. (1) The department may prepare...
2-7-507. Duty of officers to aid in audit - 2-7-507. Duty of officers to aid in audit. The officers...
2-7-508. Power to examine books and papers - 2-7-508. Power to examine books and papers. The independent auditor...
2-7-509. Audits of school-related organizations -- costs -- criteria - 2-7-509. Audits of school-related organizations -- costs -- criteria. (1)...
2-7-510. reserved - 2-7-510 reserved.
2-7-511. Access to public accounts -- suspension of officer in case of discrepancy - 2-7-511. Access to public accounts -- suspension of officer in...
2-7-512. Exit review conference - 2-7-512. Exit review conference. Upon completion of each audit, the...
2-7-513. Content of audit report and financial report - 2-7-513. Content of audit report and financial report. (1) The...
2-7-514. Filing of audit report and financial report - 2-7-514. Filing of audit report and financial report. (1) Completed...
2-7-515. Actions by governing bodies - 2-7-515. Actions by governing bodies. (1) Upon receipt of the...
2-7-516. Audit fees - 2-7-516. Audit fees. (1) The compensation to the independent auditor...
2-7-517. Penalties -- rules to establish fine - 2-7-517. Penalties -- rules to establish fine. (1) Except as...
2-7-518. Deposit of fees - 2-7-518. Deposit of fees. All fees received from local government...
2-7-519. and 2-7-520 reserved - 2-7-519 and 2-7-520 reserved.
2-7-521. Publication - 2-7-521. Publication. (1) (a) After the expiration of the 30-day...
2-7-522. Report review - 2-7-522. Report review. (1) The department shall determine whether the...
2-7-523. Cause of action -- failure to file reports and audits or resolve findings - 2-7-523. Cause of action -- failure to file reports and...
2-7-524. Filing of claims against local government entity -- disposition by department as prerequisite - 2-7-524. Filing of claims against local government entity -- disposition...