Part 5 - AUDITS OF POLITICAL SUBDIVISIONS
- Section 2-7-501 - Definitions
- Section 2-7-502 - Short title - purpose
- Section 2-7-503 - Financial reports and audits of local government entities
- Section 2-7-504 - Accounting methods
- Section 2-7-505 - Audit scope and standards
- Section 2-7-506 - Audit by independent auditor
- Section 2-7-507 - Duty of officers to aid in audit
- Section 2-7-508 - Power to examine books and papers
- Section 2-7-509 - Audits of school-related organizations - costs - criteria
- Section 2-7-510 - Reserved
- Section 2-7-511 - Access to public accounts - suspension of officer in case of discrepancy
- Section 2-7-512 - Exit review conference
- Section 2-7-513 - Content of audit report and financial report
- Section 2-7-514 - Filing of audit report and financial report
- Section 2-7-515 - Actions by governing bodies
- Section 2-7-516 - Audit fees
- Section 2-7-517 - Penalties - rules to establish fine
- Section 2-7-518 - Deposit of fees
- Section 2-7-519 and 2-7-520 - Reserved
- Section 2-7-521 - Publication
- Section 2-7-522 - Report review
- Section 2-7-523 - Cause of action - failure to file reports and audits or resolve findings
- Section 2-7-524 - Filing of claims against local government entity - disposition by department as prerequisite