2025 Session Last amended: 2005 session

§ 115A.72 — Audit

Plain-Language Summary

This law requires solid waste management districts to have an annual financial audit performed by a certified public accountant or the state auditor. Copies of the audit report must be kept at the district office and filed with the secretary of state and the commissioner.

Practical Notes
This annual audit requirement ensures public accountability for how district funds are spent. The audit must be completed at the close of each business year and is a public document available for review.