§74-223. Report of irregularities and derelictions - Prosecution by
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Attorney General.
When any regular or special audit by the State Auditor and Inspector of the books, records and accounts of any state or county officer, board, or commission reveals irregularities or dereliction in the receipt or disbursement or management of public funds or property which are grounds for prosecution, it shall be the mandatory duty of the State Auditor and Inspector to within thirty
(30)days of the completion of such audit, file a report with the Governor and the Attorney General setting forth in detail such irregularities or derelictions. It shall be the duty of the Attorney General pursuant to Section 18b of this title to conduct an investigation to determine if prosecution is warranted and to prosecute by either civil or criminal action or both if he determines prosecution is warranted. Amended by Laws 1982, c. 26, § 2, operative Oct. 1, 1982.