TITLE 36
Public Officers and Employees

CHAPTER 36-8
Retirement System – Administration

SECTION 36-8-19


§ 36-8-19 Annual audits.

The auditor general shall conduct upon the request of the retirement board a separate annual performance audit of the retirement system which shall include a report on the actuarial valuation of the assets and liabilities of the retirement system. The auditor general may examine all records, files, and other documents, and evaluate all policies and procedures for purposes of conducting the audit. The aforementioned performance audit shall be in addition to the annual audit conducted by the auditor general of the financial statements of the retirement system. A copy of the report shall be given to the governor, the state retirement board, and the joint committee on legislative services.

History of Section.
(P.L. 1991, ch. 44, art. 75, § 1; P.L. 1992, ch. 306, art. 1, § 1.)