Section 141.428 - Contents of audit reportEvery audit report shall do all of the following:
(a) State that the audit has been conducted in accordance with generally accepted auditing standards and with the standards prescribed by the state treasurer.(b) State that financial statements in such reports have been prepared in accordance with generally accepted accounting principles and with applicable rules and regulations of any state department or agency. Any deviations from such principles, rules, or regulations shall be described.(c) Disclose any material deviations by the local unit from generally accepted accounting practices or from applicable rules and regulations of any state department or agency.(d) Disclose any fiscal irregularities, including but not limited to any deviations from the requirements of section 4; defalcations; misfeasance; nonfeasance; or malfeasance that came to the auditor's attention.1968, Act 2, Imd. Eff. 2/20/1968 ;--Am. 1996, Act 400, Eff. 12/18/1996 ;--Am. 2000, Act 493, Imd. Eff. 1/11/2001 .