Independent auditor's reports relating to federal awards compliance will be in a form consistent with the auditors' reports in the most recent audit guide for state and local governments prepared by The American Institute of Certified Public Accountants. State agencies or other pass-through grantors of federal awards will not place auditing requirements on a municipality, in addition to the required reports and schedules of federal awards expended, without approval of the State Auditor and Inspector.
Added by Laws 1991, c. 124, § 3, eff. July 1, 1991. Amended by Laws 2005, c. 459, § 3, eff. July 1, 2005.