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Introduced Senate Bill (S)

DIGEST

Audit and fraud reporting matters. Provides that, beginning January 1, 2024: (1) the state examiner is appointed by the audit and financial reporting subcommittee (audit committee) as opposed to the governor; and (2) each deputy examiner is appointed by the audit committee as opposed to the governor. Provides that the state examiner and each deputy examiner are subject to removal by the audit committee as opposed to the governor. Provides that certain laws regarding appropriations management do not apply to money appropriated to the state board of accounts (board). Requires (before November 1, 2020) the audit committee in consultation with Audit and fraud reporting matters. Provides that, beginning January 1, 2024: (1) the state examiner is appointed by the audit and financial reporting subcommittee (audit committee) as opposed to the governor; and (2) each deputy examiner is appointed by the audit committee as opposed to the governor. Provides that the state examiner and each deputy examiner are subject to removal by the audit committee as opposed to the governor. Provides that certain laws regarding appropriations management do not apply to money appropriated to the state board of accounts (board). Requires (before November 1, 2020) the audit committee in consultation with the state board of accounts, auditor of state, and office of management and budget to make recommendations to the legislative council regarding the establishment of quality control procedures related to examinations conducted by the board or an independent certified public accountant. Permits the auditor of state to establish a hotline telephone number and whistleblower procedures that the public may use to make an anonymous report of suspected fraudulent activity of the officers or employees of a state agency or political subdivision, including any misuse of public funds. Requires the state examiner to conduct an examination of at least one entity to incorporate an element of unpredictability into the examination procedure. Requires the board to post a link in a prominent place on the board's Internet web site for the public to make an anonymous report of suspected malfeasance, misfeasance, or nonfeasance that involves public funds. Requires counties, cities, towns, townships, school corporations, special taxing districts, or other political subdivisions (local audited entity) to provide a link on the local audited entity's Internet web site to the location on the board's Internet web site where an individual may make a report of suspected malfeasance, misfeasance, or nonfeasance that involves public funds. Makes conforming changes. ... View more