Section 57-119-15 - Audit of recipients of assistance from GCRF; scope of review; performance audit of MDA's administration of GCRF by State Auditor; scope of audit(1) The scope of a financial audit of recipients of assistance under this chapter shall include funds related to any year in which the recipient receives assistance under this chapter. The scope of review for these funds shall include, but is not limited to, compliance with state and federal laws related to the receipt and expenditure of those funds and the criteria established by MDA.(2) The State Auditor shall conduct performance audits of MDA's administration of the GCRF under this chapter. The scope of review shall include, but is not limited to, evaluating internal controls, internal audit functions, reporting and performance requirements required for use of the assistance, and compliance with state and federal law. The audit shall include any funds disbursed under this chapter and matching funds provided in the contract with MDA.(3) In addition to the rules of the State Auditor, the State Auditor shall adopt rules for the form and conduct all financial audits performed by independent certified public accountants and for audits of recipients of assistance under this chapter.(4) The State Auditor may report findings to the Secretary of the Treasury of the United States in addition to the reporting requirements under state law.(5) The costs of the audits performed as provided in this section may be paid from the GCRF.Added by Laws, 2018EX1, ch. 3, SB 2002,§ 10, eff. 9/5/2018.