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DIGEST OF INTRODUCED BILL
State board of accounts matters. Increases the amount of the surety bond that must be filed by various local government officials. Provides that the periodic financial reports filed by state and local government entities with the state examiner of the state board of accounts (SBOA) must be filed electronically. Permits the state examiner to conduct performance audits of the same public offices and officers, state offices, state institutions, and entities that are currently subject to financial audits by the SBOA. Removes certain restrictions on the payment of travel expenses to field examiners of the SBOA for assignments within their county of residence. Permits the governing body of a public agency to conduct an executive session for purposes of meeting with the SBOA in an entrance conference or exit conference during the audit process. Repeals a statute requiring the SBOA to implement and administer a method to be used by the state to conduct authenticated electronic transactions using digital signatures. Makes conforming changes to reflect the repeal of the digital signature statute.