SENATE BILL REPORT

HB 1351

BYRepresentatives H. Sommers, Silver, Haugen, Taylor, Doty and Miller; by request of Office of State Auditor

Authorizing the state auditor to contract with certified public accountants.

House Committe on State Government

Senate Committee on Governmental Operations

Senate Hearing Date(s):February 18, 1988

Senate Staff:Barbara Howard (786-7410)

AS OF FEBRUARY 13, 1988

BACKGROUND:

The authority to audit public accounts is assigned to the State Auditor in both statute and in the Constitution.  Through the Division of Departmental Audits, the Auditor annually conducts fiscal audits of all state agencies and evaluates the state-wide combined financial statements prepared by the Office of Financial Management.

State agency audits of state agencies are charged through an auditing services revolving fund.  The Auditor provides each agency with a cost estimate for its audit, with that amount built into the agency budget.

SUMMARY:

The State Auditor is allowed to contract with private certified public accountants to carry out the duties of the office for the Division of Departmental Audits.

Appropriation:    none

Revenue:    none

Fiscal Note:      none requested