The commissioner may cause an audit to be made of the accounts of any city, town, school district, or village district or precinct, as often as once in 2 years, or whenever conditions appear to him to warrant such audit. The accounts of all county officers shall be audited annually by a certified public accountant, and a complete report of such audit shall be made available to the public.
Source. 1985, 204:1, eff. July 1, 1985. 2008, 174:2, eff. Aug. 10, 2008.