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This entry was published on 2014-09-22
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Independent audits
Legislative (LEG) CHAPTER 32, ARTICLE 6
§ 92. Independent audits. 1. At least once every three years, the
independent certified public accountants selected pursuant to this
section shall conduct audits of the internal controls of each house of
the legislature. Such audits shall be performed in accordance with
generally accepted government auditing standards and shall include a
report on whether the respective house's internal controls are
established and functioning in a manner that provides reasonable
assurance that they meet the objectives of internal control as defined
in section eighty-nine of this article. The report shall identify the
internal controls both evaluated and not evaluated and shall identify
internal control weaknesses that have not been corrected and actions
that are recommended to correct these weaknesses. If any such internal
control weaknesses are significant or material with respect to each
house, the independent auditor shall so state. The temporary president
of the senate and the speaker of the assembly shall make available to
the public the results of such audits, including any related management
letters. The temporary president and the speaker and any officer or
employee of each house shall make available upon request to such
independent certified public accountants all books and records relevant
to such independent audits.

2. The temporary president of the senate and the speaker of the
assembly shall request proposals from independent certified public
accountants for audits of the internal controls of their respective
house. The requests for proposals shall include a reference to the
requirements for audits conducted pursuant to subdivision one of this
section. The temporary president and the speaker shall select such
independent auditors in accordance with a competitive procedure
including an evaluation, based on quality and price factors, of those
proposals received in response to such requests for proposals.