LD 2004
pg. 3
Page 2 of 3 An Act to Clarify the Duties of the State Auditor LD 2004 Title Page
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LR 2388
Item 1

 
those conditions are addressed in a timely manner and report to the
Governor and the Legislature to confirm the status of the
correction of those conditions. If the State Auditor finds
evidences of illegal transactions, the State Auditor shall
immediately report those transactions both to the Governor and to
the Attorney General. All such evidences must be included in the
annual reports of the State Auditor and the State Auditor may, at
the State Auditor's discretion, make them public at any time during
the fiscal year.

 
SUMMARY

 
This bill makes the following changes to the law governing the
duties of the State Auditor.

 
1. It provides that the Department of Audit has authority to
conduct financial and compliance audits of financial transactions
and accounts kept by or for all state agencies subject to the
federal Single Audit Act Amendments of 1996.

 
2. It deletes the department's authority to install uniform
accounting systems in counties and municipalities.

 
3. It deletes the department's authority to install uniform
accounting systems and perform postaudits for probation officers.

 
4. It removes references to "postaudits" to more accurately
describe the work performed by the department.


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