FINAL BILL REPORT

SB 6210

                                   C 52 L 88

BYSenators McCaslin, Garrett, Zimmerman, Hayner and Nelson; by request of Office of State Auditor

Authorizing the state auditor to contract with certified public accountants for municipal audits.

Senate Committee on Governmental Operations

House Committe on Local Government

SYNOPSIS AS ENACTED

BACKGROUND:

As the constitutional officer who is the "auditor of public accounts" and the person "who shall have such powers and perform such duties in connection therewith as may be prescribed by state law," the State Auditor -- through the staff in the Division of Municipal Corporations -- conducts fiscal/legal compliance audits for all units of local government.  In addition, the division prescribes financial accounting systems for local governments and collects and publishes comparative statistics concerning their operations.

The auditor has requested authority to contract with certified public accountants in Washington to assist in carrying out the division's duties.

SUMMARY:

In addition to appointing state examiners for the Division of Municipal Corporations, the State Auditor may contract with certified public accountants to carry out such portions of the division's duties as the auditor may determine.

VOTES ON FINAL PASSAGE:

      Senate    35     9

      House 93   0

EFFECTIVE:June 9, 1988