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SB430
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Oklahoma Senate Bill SB430

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Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB430 Compare Versions

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

Version 1 (Old)

Version 2 (New)

Old	New		Differences
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4	4		Req. No. 1090 Page 1 1
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53	53		STATE OF OKLAHOMA
54	54
55	55		1st Session of the 58th Legislature (2021)
56	56
57	57		SENATE BILL 430 By: Thompson
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63	63		AS INTRODUCED
64	64
65	65		An Act relating to state auditor and inspec tor;
66	66		amending 74 O.S. 2011, Section 212, as last amended
67	67		by Section 1, Chapter 187, O.S.L. 2 014 (74 O.S. Supp.
68	68		2020, Section 212), which relates to duties and
69	69		powers; exempting certain audits of state agencies
70	70		under a specified annual collection; and providing an
71	71		effective date.
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77	77		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
78	78		SECTION 1. AMENDATORY 74 O.S. 2011, Section 212, as last
79	79		amended by Section 1, Chapter 187, O.S.L. 2014 (74 O.S. Supp. 2020,
80	80		Section 212), is amended to read as follows:
81	81		Section 212. A. STATE TREASURER AND OKLAHOMA TAX COMMISSION
82	82		1. The State Treasurer and the Oklahoma Tax Commission shall
83	83		prepare annual financial statements in ac cordance with the reporting
84	84		requirements set forth by the Governmental Accounting Standards
85	85		Board (GASB). The State Treasurer and the Tax Commission sh all
86	86		prescribe and implement sound internal control, accounting an d
87	87		recordkeeping practices consistent wi th and to facilitate compliance
88	88		with all reporting requirements as set forth by law.
89	89
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140	140		2. The annual financial statements of the State Treasurer and
141	141		the Tax Commission shall be delivered by the State Treasurer and the
142	142		Tax Commission to the State Auditor and Inspector within ninety (90)
143	143		calendar days after the close of the state fiscal year.
144	144		3. The State Auditor and Inspector shall perform an audit of
145	145		the annual financial statements of the State Treasurer and the Tax
146	146		Commission for each state fiscal year. S uch audits shall be
147	147		conducted in accordance with auditing standards generally accepted
148	148		in the United States and the standards applicable to financial
149	149		audits contained in Government Auditing Standards, latest revised
150	150		edition, issued by the Comptroller Gener al of the United States.
151	151		The State Auditor and Inspector shall complete the audits not later
152	152		than ninety (90) calendar days after the financial stateme nts are
153	153		delivered to the State Auditor and Inspector. The annual audit
154	154		reports and related financial st atements shall be delivered by the
155	155		State Auditor and Inspector to the Governor, President Pro Tempore
156	156		of the Senate, and Speaker of the House of Represe ntatives. The
157	157		annual audit report and related financial statemen ts of the State
158	158		Treasurer shall also be delivered to the Attorney General and the
159	159		members of the Cash Management and Investment Oversight Co mmission
160	160		created by Section 71.1 of Title 62 of the Oklahoma Statutes. The
161	161		annual audit report and related financia l statements of the Tax
162	162		Commission shall also be delivered to the Director of the Office of
163	163		Management and Enterprise Services and the Legis lative Service
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215	215		Bureau. The State Auditor and Inspe ctor shall conduct unannounced
216	216		cash audits of the State Treasury at least once each quarter.
217	217		4. The audit of the Tax Commission shall be continuous in
218	218		nature. The Tax Commission shall furnish the necessa ry office space
219	219		for the employees of the State Audi tor and Inspector making the
220	220		audit and, to the extent of the amou nt included in the Tax
221	221		Commission’s appropriation therefor, the Tax Commission shall pay
222	222		the expenses of the audits , including personal serv ices, equipment
223	223		and supplies, from the appropriatio n.
224	224		B. STATE AGENCIES
225	225		1. Except as otherwise provided by law, th e State Auditor and
226	226		Inspector shall audit at least once every two (2) fiscal years the
227	227		books and accounts of all state agencies whose duty i t is to
228	228		collect, disburse or manage funds of the st ate. The State Auditor
229	229		and Inspector shall audit a state agency each fiscal year if that
230	230		state agency is required to be audited on an annual basis pursuant
231	231		to the federal Single Audit Act of 1984, as amen ded, 31 U.S.C.,
232	232		Section 7501 et seq. If the state agency is audited only once every
233	233		two (2) fiscal years, the audit shall cover both fiscal years.
234	234		2. Except as otherwise provided by law, the scope of audits
235	235		performed by the State Auditor and Inspector sh all include all funds
236	236		collected, disbursed, or mana ged by a state agency including, but
237	237		not limited to, all special, revolving, depository, canteen , or
238	238		other nonstate funds.
239	239
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290	290		3. As used in this section, “state agency” means every agency,
291	291		board, or commission included in the primary government of the State
292	292		of Oklahoma this state. For purposes of this paragraph, the primary
293	293		government of the State of Oklahoma this state includes all
294	294		agencies, boards, and commissions included in the primary government
295	295		in the State of Oklahoma this state Comprehensive Annual Financial
296	296		Report. The agencies, boards , and commissions included in the
297	297		primary government of the State of Oklahoma this state shall be
298	298		determined using criteria set by the Governmental Accounting
299	299		Standards Board.
300	300		4. As used in this subsection, “audit” means any of the
301	301		following:
302	302		a. “financial audit”, which means an audit of financial
303	303		statements in order to expr ess an opinion on the
304	304		fairness with which they are presented in conformity
305	305		with generally accept ed accounting principles or any
306	306		other comprehensive basis of accounting, as defined by
307	307		the American Institute of Certified Public
308	308		Accountants’ Professional Standards, latest revised
309	309		edition. Financial audits must be conducted in
310	310		accordance with auditing s tandards generally accepted
311	311		in the United States and the standards applicable to
312	312		financial audits contained in Government Auditing
313	313
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364	364		Standards, latest revised edi tion, issued by the
365	365		Comptroller General of the United States,
366	366		b. “operational audit”, which means an audit conducted in
367	367		accordance with appl icable Government Auditing
368	368		Standards, the purpose of which is to evaluate
369	369		management’s performance in administering assigned
370	370		responsibilities in accordance with applicable laws,
371	371		administrative rules , and other policies and
372	372		guidelines and to determine the e xtent to which the
373	373		internal control, as designed and placed in operation,
374	374		promotes and encourages the achievement of
375	375		management’s control objectives in the categories of
376	376		compliance, reliability of financial recor ds and
377	377		reports, and safeguarding of assets,
378	378		c. “performance audit”, which means an audit of a
379	379		program, activity, or function of a state agency
380	380		conducted in accordance with applicable Government
381	381		Auditing Standards. The term includes, but is not
382	382		limited to, an audit to assess program, activity, or
383	383		function effectiveness, economy and efficiency,
384	384		internal control, or compliance,
385	385		d. “special or investigative audit ”, which means an audit
386	386		with respect to a particular situation which may be,
387	387
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438	438		but is not required to be, conducted in accordance
439	439		with applicable Government Auditing Standards, and
440	440		e. any other type of engagement conducted in accordance
441	441		with Government Auditi ng Standards, and
442	442		f. engagements not conducted in accordance with
443	443		Government Auditing Standards, w hich would only apply
444	444		to state agencies who collect less than Three Million
445	445		Dollars ($3,000,000.00) annually .
446	446		C. GUBERNATORIAL REQUEST
447	447		Whenever called upon t o do so by the Governor, it shall be the
448	448		duty of the State Auditor and Inspector to examine the bo oks and
449	449		accounts of any officer of the state or any of the officer’s
450	450		predecessors. The cost of the audit shall be borne by the entity to
451	451		be audited.
452	452		D. COUNTY TREASURER
453	453		The State Auditor and Inspector shall examine without notice all
454	454		books and accounts o f each county treasurer of the state twice e ach
455	455		year.
456	456		E. DISTRICT ATTORNEYS
457	457		1. The State Auditor and Inspector shall annually audit t he
458	458		books and accounts o f the several offices of the district attorneys
459	459		of this state. The audits shall be reported in se parate reports for
460	460		each entity. The audit m ay include, but shall not be limited to,
461	461		the audit of the financial records, performance me asures, and
462	462
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513	513		compliance with state or federal statutes and rules, and compliance
514	514		with any regulations of state or federal programs. The expense of
515	515		the audits shall be paid by the entity audited.
516	516		2. The State Auditor and Inspector shall examine and file a
517	517		report of the accounts established within the office of each
518	518		district attorney for bogus check programs, drug task force
519	519		programs, child support collection programs, and any other programs
520	520		receiving any nonstate funds. The reports shall be filed with the
521	521		President Pro Tempore o f the Senate, the Speaker of the House of
522	522		Representatives, and the Executive Coordinator of the Di strict
523	523		Attorneys Council.
524	524		F. DEPARTMENT OF CORRECTIONS
525	525		The State Auditor and Inspector shall perform an annual audit,
526	526		as defined in paragraph 4 of subsection B of this section, of the
527	527		books and accounts of the Department of Corrections. The scope of
528	528		the audit shall be determined by the State Audit or and Inspector
529	529		using a risk-based approach. The audit may include, but shall not
530	530		be limited to, the audit of th e financial records, performance
531	531		measures, and compliance with any state or federal statutes and
532	532		rules, and compliance with any regulations of state or federal
533	533		programs. The expense of the audits shall be paid by the Department
534	534		of Corrections.
535	535		G. OKLAHOMA EMPLOYEES INSURANCE AND BENEFITS BOARD
536	536
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587	587		The State Auditor and Inspector shall cause to be audited the
588	588		books and accounts of the office of the Oklahoma Employees Insurance
589	589		and Benefits Board. The audit may include, but shall not be limited
590	590		to, the audit of the financial records, performance measures,
591	591		compliance with any state or federal statutes and r ules, and
592	592		compliance with any regulations of state programs. The audit shall
593	593		be contracted out to private audit firms. The cost of th e audit
594	594		shall be borne by the Oklahoma Employees Insurance and Benefits
595	595		Board.
596	596		H. DISTRICT ATTORNEY REQUEST
597	597		Whenever called upon to do so by any of the several dist rict
598	598		attorneys of the state, it shall be the duty of the State Auditor
599	599		and Inspector to exa mine the books and acco unts of any officer of
600	600		any public entity. The cost of the audit shall be borne by the
601	601		entity audited.
602	602		I. COUNTY OFFICERS BY REQUEST
603	603		Upon request of the county commissioners of any county or the
604	604		Governor, the State Auditor and Inspe ctor shall examine the books
605	605		and accounts of all or any of the officers or custodians of the
606	606		various funds of the county; and payment for such examination shall
607	607		be made by the county so examined.
608	608		J. AUDITORS
609	609		The State Auditor and Inspector shall have powe r to employ
610	610		auditors. No auditor shall examine the books or records of the
611	611
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662	662		county of the auditor ’s residence in counties of under two hundred
663	663		thousand (200,000) pop ulation according to the most recent Federal
664	664		Decennial Census. The State Auditor and Inspe ctor may employ on an
665	665		as-needed basis only, legal counsel to carry out the statutory
666	666		duties of the Office of the State Au ditor and Inspector.
667	667		K. EXAMINATION OF LEVI ES
668	668		It shall be the duty of the State Auditor and Inspector to
669	669		examine all levies to raise p ublic revenue to see th at they are made
670	670		according to law and constitutional provisions. The State Auditor
671	671		and Inspector shall have the power to order all excessive or
672	672		erroneous lines (levies) to be corrected by the proper officers, and
673	673		shall report any irregularities to the Gov ernor, the Speaker of the
674	674		House of Representatives and the President Pro Tempore of the
675	675		Senate.
676	676		L. PETITION AUDITS
677	677		1. The State Auditor and Inspector shall audit the books and
678	678		records of any subdivision of the State of Oklahoma upo n petition
679	679		signed by the requisite number of voters registered in the
680	680		subdivision and meeting the requirements set out in this subsection.
681	681		2. The petition must cont ain the number of signatures
682	682		equivalent to ten percent (10%) of the registered voters of th e
683	683		subdivision as determ ined by the county election board or, if the
684	684		county election board determines that the number of r egistered
685	685		voters in the subdivision cannot b e determined due to boundary lines
686	686
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737	737		not conforming to precinct lines, the required number of petitioners
738	738		shall be twenty-five percent (25%) of the total number of persons
739	739		voting in the last general election. If t he subdivision is a public
740	740		trust, the required number of petitioners shall be the same as those
741	741		required for an audit of its beneficiar y. The appropriate cou nty
742	742		election board shall provide the number of signatures so required
743	743		upon request.
744	744		3. The petition shall be in the form of an affidavit wher ein
745	745		the signatory shall declare upon oath or affirmation that the
746	746		information given is true and correct and that h e or she is a
747	747		citizen of the entity to be audited. The petition shall clearly
748	748		state that falsely signing shall constitute perjury. It shall
749	749		include the signature of the individual, the name of the signatory
750	750		in printed form, the ind ividual’s residential address, the date of
751	751		signing, the public entity to be audited and the anticipated range
752	752		of the cost of the audit provided by the State Auditor and
753	753		Inspector.
754	754		4. Any person desiring to petition for an audit shall list the
755	755		areas, items or concerns they want to be audited, and request from
756	756		the State Auditor and Inspector the anticipated range of cost of t he
757	757		audit. Within thirty (30) days from the receipt of the request, the
758	758		State Auditor and Inspector shall mail a petition form to the p erson
759	759		requesting the information which shall state the anticipated range
760	760		of the cost and the items or concerns to be audi ted. The
761	761
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812	812		circulators of the petition shall have thirty (30) days from the
813	813		date the petition is mailed by the State Auditor and Inspect or to
814	814		obtain the requisite number of signatures and return it to the State
815	815		Auditor and Inspector.
816	816		5. Upon collection of the required number of signatures, the
817	817		person desiring the audit shall present the signed petitions to the
818	818		State Auditor and Inspector. Within thirty (30) da ys of receipt of
819	819		the petitions, the State Auditor and Inspector shall present the
820	820		petitions to the county election board located in the county in
821	821		which the subdivision is located.
822	822		6. The county election board shall determine whether the
823	823		signers of the petition are registered voters of the county in which
824	824		the subdivision to be audited is located and wh ether the petition
825	825		has the requisite number of signatures of such registered voters.
826	826		The county election board shall certify the petit ion as having the
827	827		required number of signatures or as failing to have the required
828	828		number of signatures and return it to the State Auditor and
829	829		Inspector.
830	830		7. The cost of the audit shall be borne by the public entity
831	831		audited. Upon notification by the State Auditor and Inspector of
832	832		receipt of the petition, certified by the county election board as
833	833		having the required number o f signatures, the public entity shall
834	834		encumber funds in an amount specified by the State Auditor and
835	835		Inspector, which shall be within t he range of anticipated cost
836	836
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887	887		stated on the petition from any funds not otherwise specifically
888	888		appropriated or allocated. Payment for the audit from such
889	889		encumbered funds shall be made as work progresses, and final payment
890	890		shall be made on or before its pu blication.
891	891		8. The names of the signers of any petition shall be
892	892		confidential and neither the State Auditor and Inspector , the county
893	893		election board nor the county t reasurer may release them to any
894	894		other person or entity except upon an order from a court o f
895	895		competent jurisdictio n.
896	896		M. PENALTIES FOR NONPAYMENT
897	897		Except as otherwise provided by law, the cost of any services
898	898		provided by the State Auditor and Inspector or a s specified in an
899	899		audit contract shall be borne by the entity or fund audited and
900	900		shall be due and payable upon re ceipt of progress billing during the
901	901		course of an audit. Any such costs not paid within ninety (9 0) days
902	902		of the date of receipt of billing sh all incur a penalty of Ten
903	903		Dollars ($10.00) per day for each day from the date of receipt o f
904	904		billing.
905	905		SECTION 2. This act shall become effective November 1, 2021.
906	906
907	907		58-1-1090 MR 1/15/2021 4:35:22 PM