HB2111--POWERSOFTHESTATEAUDITOR
Thisbilldefines"impropergovernmentalactivity,"asofficial
misconduct,fraud,misappropriation, mismanagement, wasteof
resources,oraviolationofStateorFederallaw,rule,or
regulation.
Thebillspecifiesthattheauditorortheirauthorized
representative mayauditallorpartofanypoliticalsubdivision
orgovernmententityif,afteraninvestigation, theauditor
believesimpropergovernmentalactivityhasoccurred,orwhen
requestedtobyaprosecutingattorney,circuitattorney,orlaw
enforcementagencyaspartofaninvestigation.
Thisbillprovidesthattestimonyandrecordsobtainedthrough
subpoenasissuedbytheauditorshallbesubjecttothesame
confidentiality anddisclosurerequirementsforauditworkpapers
andrelatedsupportivematerial.
Currently,eachfiscalyear,theStateAuditormustaudit,adjust
andsettleallreceiptsanddisbursementsintheinsurance
dedicatedfundandtheinsuranceexaminers'fund,andtaxes
certifiedandcollectedonforeignanddomesticinsurancepremiums,
surpluslinepremiums,andcountytaxesonpropertyownedby
insurancecompanies. Thisbillrepealstherequirementtoaudit
taxescertifiedandcollectedonforeignanddomesticinsurance
premiums,surpluslinepremiums,andcountytaxesonpropertyowned
byinsurancecompaniesandrequiresthattheresultsofauditsof
theInsuranceDedicatedFundandtheInsuranceExaminers'Fund
shallbereportedaspartoftheannualauditoftheState's
financialstatements.
Thebilladdsrecordsrelatingtoreportsofallegationsof
impropergovernmentalactivitiestothelistofrecordsexemptfrom
publicdisclosure.