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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Chapter 117-4 | Audit Rates and Standards

 
 
 
Rule
Rule 117-4-02 | Audit standards for local public offices not subject to the single audit act.
 

Where the auditor of state determines that an audit of a public office is not intended to satisfy The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 2 C.F.R. part 200 (2015), as amended, the auditor of state may provide for an audit which the auditor of state considers appropriate to the needs of the public office but which need not be performed in accordance with generally accepted governmental auditing standards. Such an audit may include, but need not be limited to, inquiry into the methods, accuracy, and legality of the accounts, financial reports, records, files, and reports of the public office, whether the laws, ordinances, and orders pertaining to the public office have been observed, and whether the requirements and rules of the auditor of state have been complied with.

Last updated July 17, 2021 at 10:26 PM

Supplemental Information

Authorized By: 117.11, 117.19
Amplifies: 117.11, 117.19
Five Year Review Date: 7/1/2026
Prior Effective Dates: 1/31/1984, 4/30/1984, 9/24/1984, 12/23/1984, 9/25/1985, 8/27/1990, 7/1/2000, 1/23/2006, 11/16/2015