6324-S AMS TAKK S6676.1
SSB 6324 - S AMD 1049
By Senator Takko
ADOPTED 02/14/2020
On page 1, line 8, after "section" strike ", "special" and insert ":
(a) "Special"
On page 1, after line 14, insert the following:
"(b) "Unauditable" means a special purpose district that the state auditor has determined to be incapable of being audited because the special purpose district has improperly maintained, failed to maintain, or failed to submit adequate accounts, records, files, or reports for an audit to be completed for three years."
On page 2, beginning on line 28, after "have" strike all material through "section" on line 29 and insert "been determined to be unauditable"
On page 3, beginning on line 2, after "districts" strike all material through "section" on line 3 and insert "have been determined to be unauditable"
On page 3, beginning on line 36, after "has" strike all material through "years" on line 38 and insert "been determined to be unauditable by the state auditor;
(4) "Unauditable" means a special purpose district that the state auditor has determined to be incapable of being audited because the special purpose district has improperly maintained, failed to maintain, or failed to submit adequate accounts, records, files, or reports for an audit to be completed for three years"
EFFECT: Requires the state auditor to annually notify counties and the state treasurer if any special purpose districts have been determined to be unauditable. Specifies that if a county or the state treasurer is notified, the special purpose district and the county auditor are prohibited from issuing any warrants against the funds of the district, and the state treasurer may not distribute any local sales and use taxes, until the district has had its report certified. Allows a county to dissolve a special purpose district if it has been determined to be unauditable. Defines "unauditable" as a special purpose district that the state auditor has determined to be incapable of being audited because the special purpose district has improperly maintained, failed to maintain, or failed to submit adequate accounts, records, files, or reports for an audit to be completed for three years.
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