SEC. 7-7-214. Payment of costs of audits by governmental entities which receive reimbursement from federal government; disposition of amounts collected.
This section shall apply only to single audits of federal and state funds of governmental entities conducted by the department pursuant to the Single Audit Act of 1984. Notwithstanding any provision of Section 7-7-213 to the contrary, the State Auditor is authorized to charge governmental entities the entire audit cost for which such entities may receive reimbursement from the federal government for the cost of that portion of the single audit that covers the audit requirements associated with federal funds. The costs collected by the department under this section shall be deposited into the State Department of Audit special fund.
SOURCES: Laws, 1986, ch. 488, Sec. 4, eff from and after passage (approved April 15, 1986).