§ 5-11-1-24 — Uniform compliance guidelines for examinations and reports

(a) The state board of accounts shall establish
in writing uniform compliance guidelines for the examinations and
reports required by this chapter. The uniform compliance guidelines
must include the standards that an entity must observe to avoid a
finding that is critical of the audited entity for a reason other than the
audited entity's failure to comply with a specific law.
(b) The state board of accounts may not establish guidelines for the
auditing of an audited entity that are inconsistent with any federal audit
guidelines that govern the audited entity.
(c) The state board of accounts must distribute the uniform
compliance guidelines to each audited entity that the state board of
accounts may audit.
(d) If the state board of accounts engages or authorizes the
engagement of a private examiner to perform an examination under this
chapter, the examination and report must comply with the uniform
compliance guidelines established under subsection (a). If a person
subject to examination under this chapter engages a private examiner,
the contract with the private examiner must require the examination
and report to comply with the uniform compliance guidelines
established under subsection (a).
(e) An audited entity may not request proposals for performing
examinations of an audited entity unless the request for proposals has
been submitted to and approved by the state board of accounts.

Legislative History

As added by P.L.3-1986, SEC.15. Amended by P.L.39-1996, SEC.4; P.L.181-2015, SEC.15.