Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB870

Introduced
2/1/21  
Refer
2/2/21  
Report Pass
2/23/21  
Engrossed
3/9/21  
Refer
3/22/21  
Refer
3/23/21  
Report Pass
4/15/21  
Enrolled
4/22/21  

Caption

State Auditor and Inspector; deleting certain duties of the Oklahoma Tax Commission; modifying type and frequency of required audit. Effective date.

Impact

This legislation is expected to streamline the auditing process within state agencies by modifying the frequency and type of audits required. Specifically, the State Auditor and Inspector will perform financial audits of the annual financial statements of the State Treasurer and the Tax Commission, with an expectation to deliver results within a specified timeline. By redefining these duties, SB870 aims to enhance accountability and transparency in financial management in state government, potentially affecting how public funds are managed and reported.

Summary

Senate Bill 870 amends laws concerning the duties and powers of the State Auditor and Inspector in Oklahoma. The key amendments include the deletion of certain responsibilities previously assigned to the Oklahoma Tax Commission and adjustments to the audit processes for both the State Treasurer and the Tax Commission. The bill establishes a clearer framework for financial reporting and auditing standards as mandated by the Governmental Accounting Standards Board (GASB), ensuring they align with federal audit requirements.

Sentiment

The sentiment surrounding SB870 appears to be largely positive, particularly among those advocating for improved financial oversight in state government. Supporters argue that the amendments will lead to a more efficient auditing process, thereby enhancing public trust in financial reporting. However, there may be concerns related to the implications of decreasing specific duties of the Oklahoma Tax Commission, as this could be viewed as undermining the agency’s role in financial oversight.

Contention

Despite the overall positive reception, notable contention may arise regarding the potential ramifications of revising the responsibilities of the Oklahoma Tax Commission. Critics may worry that reducing the scope of their duties could result in diminished oversight of tax-related audits. Additionally, there could be debates over the fiscal responsibilities tied to the audits, as public entities will bear the cost of audits they initiate, which could raise concerns about accessibility and fairness.

Companion Bills

No companion bills found.

Similar Bills

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OK HB3134

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OK HB2878

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OK HB3778

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OK HB1981

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OK SB430

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