Public Finance

Post Audit of Accounts

SECTION 35-7-13

§ 35-7-13. Audit of quasi-public agencies.

All quasi-public agencies including corporations, authorities, commissions, and boards created by the authority of the general assembly, executive order, or state law, excluding cities and their subdivisions, towns and their subdivisions, regional school districts and school committees, water districts, fire districts, and any other municipal corporations and their agencies, subject to post audit, are hereby required to obtain the approval of the director of administration and the auditor general prior to the employment of private auditors. Audit workpapers of the private auditors shall be made available upon request, at the completion of the audit, to the auditor general and/or the director of administration for their review. The audit report shall be furnished to the auditor general and the director of administration.

History of Section.
(P.L. 1985, ch. 181, art. 27, § 1.)