Indiana 2025 Regular Session

Indiana Senate Bill SB0203 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	Introduced Version
3	3	SENATE BILL No. 203
4	4	_____
5	5	DIGEST OF INTRODUCED BILL
6	6	Citations Affected: IC 2-5-1.1-21.
7	7	Synopsis: Audit of state agencies. Requires the legislative council to
8	8	oversee the audit, by an independent public accounting firm, of all
9	9	accounts, financial affairs, and compliance related matters of all state
10	10	agencies. Requires the legislative council to direct the legislative
11	11	services agency to issue requests for proposals for an independent
12	12	public accounting firm or firms, as necessary, to audit the state
13	13	agencies. Requires the legislative council to determine which and how
14	14	many state agencies will be audited each year. Requires the legislative
15	15	council to provide notice to a state agency that will be subject to audit
16	16	30 days prior to the audit. Provides that the legislative council may not
17	17	authorize a subsequent audit of a state agency until all state agencies
18	18	have been audited at least once. Provides that when all of the state
19	19	agencies have been audited at least once, the legislative council may
20	20	determine which and how many agencies will be audited annually for
21	21	each calendar year thereafter on a random basis. Provides that the
22	22	legislative council may authorize a subsequent audit of a state agency
23	23	that the legislative council determines to be high risk. Requires the
24	24	legislative council to determine the scope of an audit during the request
25	25	for proposal process. Lists the state agencies that are subject to audit.
26	26	Requires the legislative council to publish the results of the audit of
27	27	each state agency on the general assembly's website.
28	28	Effective: July 1, 2025.
29	29	Tomes, Becker, Dernulc
30	30	January 8, 2025, read first time and referred to Committee on Appropriations.
31	31	2025 IN 203—LS 6677/DI 134 Introduced
32	32	First Regular Session of the 124th General Assembly (2025)
33	33	PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
34	34	Constitution) is being amended, the text of the existing provision will appear in this style type,
35	35	additions will appear in this style type, and deletions will appear in this style type.
36	36	Additions: Whenever a new statutory provision is being enacted (or a new constitutional
37	37	provision adopted), the text of the new provision will appear in this style type. Also, the
38	38	word NEW will appear in that style type in the introductory clause of each SECTION that adds
39	39	a new provision to the Indiana Code or the Indiana Constitution.
40	40	Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
41	41	between statutes enacted by the 2024 Regular Session of the General Assembly.
42	42	SENATE BILL No. 203
43	43	A BILL FOR AN ACT to amend the Indiana Code concerning the
44	44	general assembly.
45	45	Be it enacted by the General Assembly of the State of Indiana:
46	46	1 SECTION 1. IC 2-5-1.1-21 IS ADDED TO THE INDIANA CODE
47	47	2 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
48	48	3 1, 2025]: Sec. 21. (a) This section applies only to calendar years
49	49	4 beginning after December 31, 2025.
50	50	5 (b) Before July 1 of each year, the legislative council shall direct
51	51	6 the legislative services agency to issue requests for proposals,
52	52	7 consistent with the request for proposal procedures established
53	53	8 under IC 5-22-9, for an independent public accounting firm or
54	54	9 firms, as necessary, to audit all accounts, financial affairs, and
55	55	10 compliance related matters for a number of the state agencies
56	56	11 listed in subsection (i).
57	57	12 (c) The legislative council shall annually determine which and
58	58	13 how many state agencies shall be audited each year by an
59	59	14 independent public accounting firm based on cost effective and
60	60	15 efficiency guidelines as determined by the legislative council.
61	61	16 (d) The legislative council shall provide notice to a state agency
62	62	17 that will be subject to audit by an independent public accounting
63	63	2025 IN 203—LS 6677/DI 134 2
64	64	1 firm during a calendar year at least thirty (30) days prior to the
65	65	2 audit.
66	66	3 (e) The legislative council may not authorize a subsequent audit
67	67	4 of a state agency by an independent public accounting firm until all
68	68	5 state agencies listed in subsection (i) have been audited by an
69	69	6 independent public accounting firm at least once.
70	70	7 (f) When all of the state agencies listed in subsection (i) have
71	71	8 been audited at least once by an independent public accounting
72	72	9 firm, the legislative council may determine which and how many
73	73	10 agencies will be audited annually by an independent public
74	74	11 accounting firm for each calendar year thereafter on a random
75	75	12 basis.
76	76	13 (g) Notwithstanding subsection (e), the legislative council may
77	77	14 authorize a subsequent audit by an independent public accounting
78	78	15 firm of a state agency that the legislative council determines to be
79	79	16 high risk.
80	80	17 (h) The legislative council shall determine the scope of an audit
81	81	18 under this section during the request for proposal process
82	82	19 described in subsection (b).
83	83	20 (i) The following state agencies are subject to audit by an
84	84	21 independent public accounting firm under this section:
85	85	22 (1) State board of accounts.
86	86	23 (2) Adjutant general's office.
87	87	24 (3) Indiana department of administration.
88	88	25 (4) Alcohol and tobacco commission.
89	89	26 (5) Indiana archives and records administration.
90	90	27 (6) Indiana arts commission.
91	91	28 (7) Indiana state board of animal health.
92	92	29 (8) Budget agency.
93	93	30 (9) Office of management and budget.
94	94	31 (10) Bureau of motor vehicles.
95	95	32 (11) Department of child services.
96	96	33 (12) Civil rights commission.
97	97	34 (13) Commission for higher education.
98	98	35 (14) Criminal justice institute.
99	99	36 (15) Indiana economic development corporation.
100	100	37 (16) Department of correction.
101	101	38 (17) Department of education.
102	102	39 (18) Department of state revenue.
103	103	40 (19) Department of workforce development.
104	104	41 (20) Indiana education employment relations board.
105	105	42 (21) Indiana office of energy development.
106	106	2025 IN 203—LS 6677/DI 134 3
107	107	1 (22) Department of environmental management.
108	108	2 (23) Family and social services administration.
109	109	3 (24) Department of financial institutions.
110	110	4 (25) Indiana gaming commission.
111	111	5 (26) Governor's council for people with disabilities.
112	112	6 (27) Governor's office.
113	113	7 (28) Indiana department of health.
114	114	8 (29) Department of homeland security.
115	115	9 (30) Indiana horse racing commission.
116	116	10 (31) Indiana housing and community development authority.
117	117	11 (32) Department of insurance.
118	118	12 (33) Indiana destination development corporation.
119	119	13 (34) Division of disability and rehabilitative services.
120	120	14 (35) Indiana finance authority.
121	121	15 (36) Indiana public retirement system.
122	122	16 (37) Indiana state department of agriculture.
123	123	17 (38) Office of the inspector general.
124	124	18 (39) Integrated public safety commission.
125	125	19 (40) Department of labor.
126	126	20 (41) Law enforcement training board.
127	127	21 (42) Law enforcement academy.
128	128	22 (43) Indiana professional licensing agency.
129	129	23 (44) Lieutenant governor's office.
130	130	24 (45) Department of local government finance.
131	131	25 (46) Indiana state lottery.
132	132	26 (47) Management performance hub.
133	133	27 (48) Department of natural resources.
134	134	28 (49) Northwest Indiana regional development authority.
135	135	29 (50) Office of administrative law proceedings.
136	136	30 (51) State personnel department.
137	137	31 (52) Ports of Indiana.
138	138	32 (53) Office of the public access counselor.
139	139	33 (54) Office of community and rural affairs.
140	140	34 (55) Indiana School for the Blind and Visually Impaired.
141	141	35 (56) Indiana School for the Deaf.
142	142	36 (57) State fair commission.
143	143	37 (58) Indiana state library.
144	144	38 (59) Indiana state museum.
145	145	39 (60) State police department.
146	146	40 (61) Indiana board of tax review.
147	147	41 (62) Office of technology.
148	148	42 (63) State department of toxicology.
149	149	2025 IN 203—LS 6677/DI 134 4
150	150	1 (64) Indiana department of transportation.
151	151	2 (65) Office of the utility consumer counselor.
152	152	3 (66) Indiana utility regulatory commission.
153	153	4 (67) Indiana department of veterans' affairs.
154	154	5 (68) Indiana war memorials commission.
155	155	6 (69) Indiana White River state park development commission.
156	156	7 (70) Worker's compensation board.
157	157	8 (71) Any newly created, reorganized, or merged agency.
158	158	9 (j) Within a reasonable time following the audit of an agency by
159	159	10 an independent public accounting firm under this section, the
160	160	11 legislative council shall publish the results of the audit of the
161	161	12 agency on the general assembly's website.
162	162	2025 IN 203—LS 6677/DI 134