4.0413 Audit reports.
Each report on a financial and compliance audit or an economy and efficiency performance audit must include a statement of the scope of the audit, the findings resulting from the audit the underlying cause and the significance thereof, and an explanation or rebuttal submitted by the agency audited. A copy of each report must be submitted to the Governor, the President of the Senate, the Speaker of the House, and the head of the audited agency. If the audit discloses an apparent violation of a criminal statute, a copy of the report shall also be submitted to the Attorney General. Audit reports are public records.History: 1985, PL 19-21 § 1.