This bill proposes to amend current statutes by requiring the Auditor General (OAG) to conduct performance audits of agencies or political subdivisions that receive taxpayer funds, specifically if requested by the Joint Legislative Audit Committee (JLAC). The new language emphasizes the need for these audits to ensure compliance with the terms and conditions associated with the receipt of taxpayer monies. This addition is marked as 11. If requested by the joint legislative audit committee, conduct performance audits of an agency or political subdivision of this state that receives taxpayer monies to determine whether the terms and conditions that are required to receive the taxpayer monies are being met.. Additionally, the bill makes technical changes to existing language, including the replacement of "and" with a comma in a list of entities required to cooperate with the auditor general. The current statute regarding the performance of special audits remains unchanged, except for the insertion of the joint legislative audit committee's role in the process. The overall effect of the bill would enhance the oversight capabilities of the JLAC and ensure that taxpayer funds are being utilized appropriately.

Statutes affected:
Introduced Version: 41-1279.03
Senate Engrossed Version: 41-1279.03