Present law authorizes the chief elected public officials of various counties and cities of the economic development districts established under the Development District Act of 1965 to create a human resource agency ("HRA"). When a HRA is so created, a governing board must be established for the HRA. The membership of the governing board consists of (i) each county mayor within the HRA's district; (ii) three or more municipal mayors within the HRA's district who serve on a rotating basis as determined by the bylaws of the HRA; (iii) a senate member who is selected by the senators whose districts are wholly or partially in the area served by the HRA; (iv) a representative member who is selected by the representatives whose districts are wholly or partially in the HRA; and (v) any additional person that the HRA may appoint as required by state or federal guidelines. Present law requires each governing board to prepare an annual report of its activities, including financial statements, through June 30 of each year, and submit a copy of such report to the governor, the general assembly, and the commissioner of finance and administration. Such annual report, including financial statements, and all books of account and financial records are subject to annual audit by the comptroller of the treasury. However, a human resource agency, with the prior approval of the comptroller of the treasury, may engage licensed independent public accountants to perform the audits. Present law requires audits and working papers prepared by such independent public accountants to be reviewed and approved by the comptroller of the treasury prior to payment. However, this bill removes that requirement.

Statutes affected:
Introduced: 13-26-106(b), 13-26-106