Bill > S561

Introduced Session

This bill would require the Office of the State Auditor, at the request of a member of the Legislature, to conduct an unannounced performance audit of any program of a State or State-supported agency. Currently, the Office of the State Auditor conducts financial audits of State or State-supported agencies. In contrast, a performance audit examines the economy, efficiency or effectiveness of a specific program of a State or State-supported agency. A single performance audit may examine some or all of these three components of a program. The bill provides that if the State Auditor determines that a request for a performance audit is beyond the capacity of the office of the State Auditor or otherwise unfeasible, the State Auditor has 30 days to provide a written explanation to the member who initiated the request. If the State Auditor and the member cannot agree on modifications to the proposed audit to make it feasible, the request will be forwarded to the Legislative Services Commission for review. The commission will determine whether the audit will be conducted as requested, as modified by the commission, or not at all. The bill also permits the State Auditor to initiate a performance audit, at his or her own discretion, with the approval of the commission. Finally, the bill provides that when conducting performance audits, the State Auditor will, in addition to using the services of the State Auditor's staff, utilize the services of members of the "Performance Audit Committee," established under the bill. The committee will consist of eight members of the public selected by legislative leadership based upon education and experience in the fields of accounting, business administration, or economics. To require the State Auditor to conduct performance audits would not only make the auditing practices of this State consistent with those in other states but also strengthen the system of checks and balances between the Executive and Legislative Branches of State government by enabling the Legislature to monitor the effectiveness of individual State programs.

Committee Categories

Jon Bramnick (R)*, 

Introduced in the Senate, Referred to Senate State Government, Wagering, Tourism & Historic Preservation Committee (on 01/09/2024)

Official Document