16-60-63
Section 16-60-63 Accounts of officers. The secretary, the treasurer and all other officers, agents or servants of the college who are required to keep, use or dispose of any property of the college shall keep accounts of transactions relative thereto in books to be furnished them by the board of trustees, which shall at all reasonable times be open to the inspection and examination of the president, the board of trustees or anyone appointed by the board of trustees to inspect such books. Any person withholding such book or books belonging to the college from the inspection of any officer entitled to examine the same shall be immediately removed from his office or employment by the president or the board of trustees. (Acts 1961, Ex. Sess., No. 151, p. 2095, §14.)...
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45-37A-56.43
Section 45-37A-56.43 Audit; inspection of records. (a) At least once every 12 months subsequent to the date whereon an authority is created hereunder, the city shall appoint an expert accountant who shall make an examination and audit of the records, books, and accounts of the authority and shall make a report in writing to the city and the authority as to his or her examination and audit. The accountant's compensation shall be payable out of the funds of the authority. (b) The records of the authority shall constitute public records. Every citizen shall have the right to inspect such records. The officer having custody of such records shall be obligated to furnish to any citizen a certified copy of any such record on the citizen's demand and payment to the authority of the same fee as is payable to the judge of probate of the county for furnishing certified copies of records of the probate court. (Acts 1971, No. 2079, p. 3335, §24.)...
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11-81-188
Section 11-81-188 Maintenance of books of record and accounts, balance sheets, etc., as to properties, financial condition, etc., of system; inspection and examination of same. (a) Any borrower issuing revenue bonds under the provisions of this article shall install and maintain proper books of record and account, separate entirely from other records and accounts of such borrower, in which full and correct entries shall be made of all dealings or transactions of or in relation to the properties, business and affairs of the system or combined system. The governing body of such borrower, not later than three months after the close of any calendar, operating or fiscal year, shall cause to be prepared a balance sheet and an income and surplus account showing, respectively, in reasonable detail, the financial condition of the system or combined system at the close of each preceding calendar, operating or fiscal year and the financial operations thereof during such year. (b) Said balance...
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2-8-207
Section 2-8-207 Annual audit of commission; examination by Department of Examiners of Public Accounts; publication of statement. The approved and certified commission receiving and disbursing funds as herein authorized shall following the close of their fiscal year every two years, cause an audit of their books and accounts for the two-year period to be conducted by a certified public accountant disclosing receipts, disbursements, expenditures, and other information related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture and Industries for inspection and review. The examiner of public accounts of the Department of Examiners of Public Accounts may audit, review, and otherwise investigate the receipts and disbursements of the funds in the same manner that those duties are performed for examination and audits of agencies and departments of the state. An examination or audit as herein required and submitted to the State Board of Agriculture and Industries...
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2-8-166
Section 2-8-166 Annual audit of association; examination by Department of Examiners of Public Accounts; publication of statement. The approved and certified association receiving and disbursing funds as authorized in this article shall, following the close of its fiscal year every two years, cause an audit of its books and accounts to be conducted by a certified public accountant, disclosing receipts, disbursements, expenditures, and other information related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture and Industries for inspection and review. The Department of Examiners of Public Accounts may audit, review, and otherwise investigate the receipts and disbursements of the funds in the same manner that those duties are performed for examination and audits of agencies and departments of the state. An examination or audit as required by this section and submitted to the State Board of Agriculture and Industries shall be open to public inspection. Within...
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2-8-19
Section 2-8-19 Annual audit of association; examination by Department of Examiners of Public Accounts; publication of statement. The approved and certified association receiving and disbursing funds as authorized in this article shall, following the close of its fiscal year every two years, cause an audit of its books and accounts for the two-year period to be conducted by a certified public accountant, disclosing receipts, disbursements, expenditures, and other information related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture and Industries for inspection and review. The Department of Examiners of Public Accounts may audit, review, and otherwise investigate the receipts and disbursements of the funds in the same manner that those duties are performed for examination and audits of agencies and departments of the state. An examination or audit required by this section and submitted to the State Board of Agriculture and Industries shall be open to...
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2-8-288
Section 2-8-288 Annual audit of association; examination by Department of Examiners of Public Accounts; publication of statement. The approved and certified association receiving and disbursing funds as authorized in this article shall, following the close of its fiscal year every two years, cause an audit of its books and accounts for the two-year period to be conducted by a certified public accountant, disclosing receipts, disbursements, expenditures, and other information related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture and Industries for inspection and review. The Department of Examiners of Public Accounts may audit, review, and otherwise investigate the receipts and disbursements of the funds in the same manner that those duties are performed for examination and audits of agencies and departments of the state. An examination or audit required by this section and submitted to the State Board of Agriculture and Industries shall be open to...
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2-8-59
Section 2-8-59 Annual audit of association; examination by Department of Examiners of Public Accounts; publication of statement. The approved and certified association receiving and disbursing funds as authorized in this article shall, following the close of its fiscal year every two years, cause an audit of its books and accounts for the two-year period to be conducted by a certified public accountant, disclosing receipts, disbursements, expenditures, and other information related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture and Industries for inspection and review. The Department of Examiners of Public Accounts may audit, review, and otherwise investigate the receipts and disbursements of the funds in the same manner that those duties are performed for examination and audits of agencies and departments of the state. An examination or audit required by this section and submitted to the State Board of Agriculture and Industries shall be open to...
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2-8-99
Section 2-8-99 Annual audit of association; examination by Department of Examiners of Public Accounts; publication of statement. The approved and certified association receiving and disbursing funds as authorized in this article shall, following the close of its fiscal year every two years, cause an audit of its books and accounts for the two-year period to be conducted by a certified public accountant, disclosing receipts, disbursements, expenditures, and other information related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture and Industries for inspection and review. The Department of Examiners of Public Accounts may audit, review, and otherwise investigate the receipts and disbursements of the funds in the same manner that those duties are performed for examination and audits of agencies and departments of the state. An examination or audit as required by this section and submitted to the State Board of Agriculture and Industries shall be open to...
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41-5A-12.1
Section 41-5A-12.1 Audit of municipality under certain circumstances. (a) This section shall be known and may be cited as the Municipal Audit Accountability Act. (b) Any provision of law to the contrary notwithstanding, if the Department of Examiners of Public Accounts suspects fraud or mismanagement of funds by a municipality, the department may examine the books, records, vouchers, and accounts of the municipality. (c) If the mayor of a municipality does not provide for an audit or examination to be conducted on the municipality as required by law, or when fraud or mismanagement of funds by the municipality is suspected, a majority of the members of the governing body of the municipality, by resolution, may submit a written request to the department for an examination by the department of the books, records, vouchers, and accounts of the municipality. The department, pursuant to a cursory review, shall determine whether an in-depth audit by the department is necessary as required by...
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