§ 107.91. Independent audit.

Latest version.

A complete independent audit of all financial dealings, transactions and records of the county shall be made annually. The County Board shall contract with a certified public accountant or firm of certified public accountants, to conduct such audit. Such certified public accountant or firm of public accountants selected by the board shall also make such audits pertaining to the finances of the county as may be required by the board. The complete audit shall be filed with the board and shall be open to public inspection; provided, however, that if a complete audit of the financial affairs of the county is made in any year by the state, it may be accepted in lieu of the audit required by this section.

(§ 14 of the Laws of 1937, Ch. 617; amended by L.L. No. 6-1961)

                    
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