summary
Introduced
01/08/2025
01/08/2025
In Committee
01/08/2025
01/08/2025
Crossed Over
Passed
Dead
04/24/2025
04/24/2025
Introduced Session
2025 Regular Session
Bill Summary
Audit of state agencies. 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.
AI Summary
This bill requires the legislative council to oversee comprehensive audits of state agencies by independent public accounting firms, starting from calendar year 2026. The legislative council will annually determine which agencies to audit based on cost-effectiveness and efficiency guidelines, ensuring that all 71 listed agencies are audited at least once before repeating audits. The council must provide 30 days' notice to agencies before an audit and will direct the legislative services agency to issue requests for proposals for accounting firms. Initially, the goal is to audit all agencies once, after which subsequent audits will be conducted on a random basis. The legislative council can authorize additional audits for agencies deemed high-risk. The bill covers a wide range of state agencies, from the governor's office to specific departments like education, transportation, and health. After each audit, the results will be published on the general assembly's website, promoting transparency and accountability in state government financial management and compliance. The bill is set to take effect on July 1, 2025, with audits beginning in calendar year 2026.
Committee Categories
Budget and Finance
Sponsors (10)
Vaneta Becker (R)*,
Gary Byrne (R)*,
Dan Dernulc (R)*,
Eric Koch (R)*,
Jim Tomes (R)*,
Blake Doriot (R),
Sue Glick (R),
Jean Leising (R),
Rick Niemeyer (R),
R. Michael Young (R),
Last Action
Senators Becker and Dernulc added as coauthors (on 01/28/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://iga.in.gov/legislative/2025/bills/senate/203/details |
| BillText | https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0203/SB0203.01.INTR.pdf |
| Fiscal Note #1: Introduced | https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0203/fiscal-notes/SB0203.01.INTR.FN001.pdf |
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