17.0310 Independent audit reports—Consultants—Annual reports.

(a) The public library board shall employ a firm of independent certified public accountants to examine and report each year upon the status of financial records and accounts, and may renew that employment annually. Copies of these reports shall be furnished by the board to the Governor and the Legislature.

(b) The public library board may make intergovernmental or contractual agreements for expert consultants to advise or consult with it in all matters related to the operation of the public library, including systems design, plant design, planning, budgeting and legal matters.

(c) The public library board shall provide an annual report for each fiscal year, which shall include descriptions of financial and programmatic activities of the public library during the year, to the Governor and the Legislature, not later than 31 December.

History: 1999, PL 26-3