2-7-521. Publication. (1) (a) After the expiration of the 30-day period provided for in 2-7-515(1), the local government entity shall send a copy of each audit report to a newspaper of general circulation in the area of the local government entity. However, each county audit report must be sent to the official newspaper of the county.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(b)For an audit report of a county or an incorporated city or town, the county, city, or town shall send to the appropriate newspaper a copy of a summary of significant findings regarding the audit report. The summary, which may not exceed 800 words, must be prepared by the independent auditor and contain a statement indicating that it is only a summary and is not intended to be used as an audit report.

(2)For an audit report of a county or incorporated city or town, a newspaper is required to publish only:

(a)the summary of significant findings provided for in subsection (1)(b); and

(b)a statement to the effect that the audit report is on file in its entirety and open to public inspection.

(3)For an audit report of a local government entity other than a county or incorporated city or town, the newspaper is required to publish only the statement provided for in subsection (2)(b) and a statement providing that the audited local government entity will send a copy of the audit report to any interested person upon request.

(4)Publication costs must be borne by the audited local government entity.