SB 203 IN

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Requires the legislative council to oversee the audit, by an independent public accounting firm, of all accounts, financial affairs, and compliance related matters of all state agencies. Requires the legislative council to direct the legislative services agency to issue requests for proposals for an independent public accounting firm or firms, as necessary, to audit the state agencies. Requires the legislative council to determine which and how many state agencies will be audited each year. Requires the legislative council to provide notice to a state agency that will be subject to audit 30 days prior to the audit. Provides that the legislative council may not authorize a subsequent audit of a state agency until all state agencies have been audited at least once. Provides that when all of the state agencies have been audited at least once, the legislative council may determine which and how many agencies will be audited annually for each calendar year thereafter on a random basis. Provides that the legislative council may authorize a subsequent audit of a state agency that the legislative council determines to be high risk. Requires the legislative council to determine the scope of an audit during the request for proposal process. Lists the state agencies that are subject to audit. Requires the legislative council to publish the results of the audit of each state agency on the general assembly's website.

• James Tomes Republican · author
• Eric Koch Republican · author
• Gary Byrne Republican · author

1. Jan 8, 2025 Authored by Senators Tomes, Becker, Dernulc · upper
2. Jan 8, 2025 First reading: referred to Committee on Appropriations · upper
3. Jan 13, 2025 Senators Glick, Leising, Young M added as coauthors · upper
4. Jan 21, 2025 Senator Doriot added as coauthor · upper
5. Jan 21, 2025 Senator Niemeyer added as coauthor · upper
6. Jan 28, 2025 Senator Becker removed as second author · upper
7. Jan 28, 2025 Senator Koch added as second author · upper
8. Jan 28, 2025 Senator Byrne added as third author · upper
9. Jan 28, 2025 Senators Becker and Dernulc added as coauthors · upper
10. Jan 28, 2025 Senator Dernulc removed as third author · upper