Audit fund; payment for audits; expenses of auditor.

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A. There is created in the state treasury the "audit fund" into which the state auditor shall deposit all fees and costs received from agencies audited by him.

B. Payments for salaries and expenses of the state auditor shall be made from the audit fund, and the fund shall not revert at the end of any fiscal year.

History: 1953 Comp., § 4-31-13, enacted by Laws 1969, ch. 68, § 13.

ANNOTATIONS

Audit fund was not intended for deposit and appropriation of federal funds. 1980 Op. Att'y Gen. No. 80-40.

Provision of General Appropriation Act of 1980 ineffective in controlling federal funds. — Insofar as the language in the General Appropriation Act of 1980, Laws 1980, ch. 155, attempted to control the expenditure of federal funds received by the state auditor, it can be of no effect. 1980 Op. Att'y Gen. No. 80-40.


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