Oklahoma 2022 Regular Session

Oklahoma House Bill HB1046 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	An Act
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	3	+	SENATE FLOOR VERSION - HB1046 SFLR Page 1
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	30	+	April 6, 2021
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3	34		BILL NO. 1046 By: Kerbs of the House
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5	36		and
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7	38		Montgomery of the Senate
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14	45		An Act relating to schools; amending 70 O.S. 2011,
15	46		Section 22-108, which relates to school district
16	47		audits; requiring posting of most recent audit on
17	48		school district website for public inspection; and
18	49		providing an effective date .
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22		-	~~SUBJECT: Schools~~
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24	55		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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26	56		SECTION 1. AMENDATORY 70 O.S. 2011, Section 22 -108, is
27	57		amended to read as follows:
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29	58		Section 22-108. A. Each audit of the financial statements of a
30	59		school district required by the Oklahoma Public School Audit Law
31	60		shall be completed and the auditor 's opinion thereon shall be
32	61		submitted by the firm to the district board of education within nine
33	62		(9) months after the close of the fiscal year of the district board
34	63		of education.
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36	64		B. One copy of the auditor 's opinions and related financial
37	65		statements shall be maintained by the district board of education as
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38	93		a public record for public inspection at all reasonable times at the
39	94		office of the district board of education. A copy or a hyperlink to
40	95		a copy of the most recent audit shall be posted on the front page of
41	96		the school district website for public inspection. All records
42	97		shall be kept at least five (5) years.
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44	98		C. The district board of education shall forward a copy of the
45	99		auditor's opinions and related financial statements to the State
46		-	Board of Education and the State Auditor and Inspector within thirty ~~ENR. H. B. NO. 1046 Page 2~~
	100	+	Board of Education and the State Auditor and Inspector within thirty
47	101		(30) days after receipt of the audit. The State Board of E ducation
48	102		shall retain such copy in its office as a public record where it
49	103		shall be available for public inspection at all reasonable times.
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51	104		D. The State Board of Education may make inquiries it deems
52	105		necessary to determine that each district board of educ ation is
53	106		properly complying with the Oklahoma Public School Audit Law. If
54	107		within eleven (11) months after the end of the fiscal year of the
55	108		school district a copy of the auditor 's opinions and related
56	109		financial statements has not been received by the Stat e Board of
57	110		Education and by the State Auditor and Inspector, an inquiry shall
58	111		be made by the State Auditor and Inspector as to why such auditor 's
59	112		opinions and related financial statements have not been fil ed,
60	113		pursuant to the provisions of Section 212A of T itle 74 of the
61	114		Oklahoma Statutes. Should the State Auditor and Inspector find that
62	115		the district board of education has failed to cause an annual audit
63	116		of the financial statements and compliance requiremen ts of the
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64	144		school district to be commenced, the Stat e Auditor and Inspector
65	145		shall make a written demand on the board to complete and file such
66	146		annual audit of the financial statements and compliance requirements
67	147		of the school district within thirty (30) day s of the date of such
68	148		demand.
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70	149		SECTION 2. This act shall become effective November 1, 20 21.
71		-	ENR. H. B. NO. 1046 Page 3
72		-	Passed the House of Representatives the 3rd day of March, 2021.
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77		-	Presiding Officer of the House
78		-	of Representatives
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81		-	Passed the Senate the 13th day of April, 2021.
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86		-	Presiding Officer of the Senate
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89		-	OFFICE OF THE GOVERNOR
90		-	Received by the Office of the Governor this ____________________
91		-	day of ___________________, 20_______, at _______ o'clock _______ M.
92		-	By: _________________________________
93		-	Approved by the Governor of the State of Oklahoma this _________
94		-	day of ___________________, 20_______, at _______ o'clock _______ M.
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97		-	_________________________________
98		-	Governor of the State of Oklahoma
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100		-	OFFICE OF THE SECRETARY OF STATE
101		-	Received by the Office of the Secretary of S tate this __________
102		-	day of ___________________, 20_______, at _______ o'clock _______ M.
103		-	By: _________________________________
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	150	+	COMMITTEE REPORT BY: COMMITTEE ON EDUCATION
	151	+	April 6, 2021 - DO PASS