Local governments share audit information online, and municipal auditors give governing body members key records and present audit findings at a public meeting.
Financial reports from governmental units and counties name who oversees competitively bid contracts. If there is no purchasing agent, they name the person responsible for that work.
The Comptroller posts filed audits and reports online within 45 days. Local governments with websites post where the public can find their audit or financial reports, including a link to the Comptroller’s site.
Within 60 days after a municipal audit ends, the auditor gives governing body members the management letter and audited financial statements, then presents audit information at a public meeting.
Financial reports identify who oversees competitively bid contracts. This applies to reports from governmental units and counties. If there is no purchasing agent, the report names the person responsible for overseeing those contracts.
The Comptroller posts submitted audits and reports online, and local governments with websites post where the public can find their reports. These provisions cover governmental units and counties that file audits or reports with the Comptroller. The Comptroller may waive electronic filing if a local government gives sufficient evidence that it cannot file electronically. A local government must post report access information on its website only if it maintains one. Website posting begins on the effective date of the amendatory Act; the Comptroller posts reports within 45 days after receiving them.
The auditor gives municipal governing body members the management letter and audited financial statements, then presents audit information at a public meeting. This applies to auditors of municipal funds and accounts and the municipality’s governing body. The auditor may present the information in person or through a live phone or web connection. Both steps are due within 60 days after the audit ends.
No hearings or votes scheduled.