Audit.

Each community action agency shall be audited annually but shall not be required to obtain a duplicate audit to meet the requirements of this section . In lieu of an audit by the auditor of state, the community action agency may contract with or employ a certified public accountant to conduct the audit, pursuant to the applicable terms and conditions prescribed by sections 11.6 , 11.14 , and 11.19 and an audit format prescribed by the auditor of state. Copies of each audit shall be furnished to the department in a manner prescribed by the department. 86 Acts, ch 1245, §1247 C87, §601K.98 89 Acts, ch 264, §9 C93, §216A.98 2010 Acts, ch 1031, §132, 170 ; 2011 Acts, ch 75, §36 ; 2023 Acts, ch 19, §299