The management letter shall include:
(1) Comments by the certified public accountant as to his observations on the system of internal control employed by the political subdivision;
(2) Exceptions to statutory provisions;
(3) Requirements which may have been noted by the certified public accountant; and
(4) Any recommendations or suggestions the certified public accountant may desire to make to the subdivision under audit.
Section: Previous 14-75-102 14-75-103 14-75-104 NextLast modified: November 15, 2016