Senate Bill 326
Senate Bill (S)
DIGEST
State board of accounts examinations. Permits the state board of accounts to determine the frequency with which the state board of accounts conducts financial examinations based on risk based criteria approved by the audit and financial reporting subcommittee of the legislative council. Specifies that certain examinations by the state board of accounts may (rather than must, under current law) be made without notice. Indicates that the results of an examination of the state board of accounts are confidential until approved and released for publication by the state examiner. Permits disclosure under certain circumstances. Provides that the state board of accounts
State board of accounts examinations. Permits the state board of accounts to determine the frequency with which the state board of accounts conducts financial examinations based on risk based criteria approved by the audit and financial reporting subcommittee of the legislative council. Specifies that certain examinations by the state board of accounts may (rather than must, under current law) be made without notice. Indicates that the results of an examination of the state board of accounts are confidential until approved and released for publication by the state examiner. Permits disclosure under certain circumstances. Provides that the state board of accounts
may only release examination workpapers and investigation records to certain persons, and then only if the recipient enters into an agreement with the state board of accounts specifying that the records will be kept confidential and used solely for official purposes. Eliminates the state examiner's requirement to annually furnish forms and instructions to reporting officers. Provides that an executive or a fiscal officer of a unit may establish a fraud hotline telephone number that the public may use to report suspected fraudulent activity concerning officers or employees of the unit. Provides that: (1) the identity of a caller to a fraud hotline; and (2) a report, transcript, audio recording, or other information obtained from a fraud hotline; are exempt from public disclosure. Provides that an audit of an enhanced prepaid wireless seller regarding collection and remittance of enhanced prepaid wireless charges must be conducted either: (1) jointly by the department and the statewide 911 board; or (2) by an independent auditor engaged by the statewide 911 board. (Under current law, the audit must be conducted jointly by the department and the statewide 911 board.)
... View more
2
The document is not available in the context of this page. It might be accessible at the following URL: URL