§ 68.54. Audits.

 (a)  Fiscal records for the receipt and expenditure of County Offender Supervision Funds shall be maintained. Generally accepted accounting principles shall provide for accurate and timely receipt of funds, expenditures made from the funds and unexpended balances.

 (b)  Independent audits shall be conducted, by or on behalf of, county or state officials at least annually to determine the county’s compliance to statutes, court orders, policies and procedures.

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