Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB895

Introduced
2/1/21  
Refer
2/2/21  
Refer
2/2/21  
Report Pass
2/18/21  
Refer
2/18/21  
Report Pass
3/3/21  
Engrossed
3/10/21  

Caption

State audits; allowing for state agencies to choose public audit. Effective date.

Impact

If enacted, SB895 will significantly impact the auditing requirements for state entities within Oklahoma. By enabling agencies to opt for public auditing, the bill effectively allows for diverse auditing approaches, potentially fostering a more competitive environment among auditors while ensuring that audits conducted by private entities still comply with state-defined standards. This change seeks to streamline the auditing process and heightens the importance of providing accurate reports in a timely manner to the State Auditor and Inspector as well as the Office of Management and Enterprise Services.

Summary

Senate Bill 895 is an act aimed at amending regulations pertaining to state audits within Oklahoma. The bill updates the powers of the State Auditor and Inspector by giving state agencies the option to choose between maintaining state audits or opting for a public audit. This approach intends to enhance both the flexibility and control that state agencies have over their auditing processes while still ensuring compliance with overall fiscal responsibility. Additionally, the legislation mandates that all entities involved report their financial activities in line with governmental standards, aiming to improve transparency and accountability in financial management.

Sentiment

The sentiment surrounding SB895 appears to be mixed among legislators. Proponents argue that the bill facilitates greater autonomy for state agencies, allowing them to select auditing methods that suit their operational needs while ensuring ongoing compliance. Conversely, critics worry that permitting agencies to opt for private audits may hinder the impartiality of oversight and potentially reduce overall transparency. This highlights the ongoing tension between enhancing agency flexibility and maintaining rigorous accountability in state financial management.

Contention

One notable point of contention revolves around concerns that increased reliance on public accountants may lead to diminished oversight effectiveness. Critics fear that the shift could inadvertently foster situations where agencies prioritize ease and convenience over transparency and thoroughness in financial reporting. Moreover, the bill stipulates that the costs associated with audits will still be borne by the audited entities, which has raised questions about financial burdens and incentive structures in auditing processes.

Companion Bills

No companion bills found.

Similar Bills

OK HB3134

State government; subdivision audits; definition of audit; effective date.

OK SB870

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

OK HB2878

State government; subdivision audits; definition of audit; effective date.

OK HB3778

State government; audits; nonappropriated agencies; effective date.

OK HB1981

State government; State Auditor and Inspector; petition audits; procedures; effective date.

OK HB1981

State government; State Auditor and Inspector; petition audits; procedures; effective date.

OK SB430

State auditor and inspector; exempting certain audits of state agencies under a specified annual collection. Effective date.

OK HB1646

Agriculture; requiring certain inspector present during slaughtering, processing, or butchering of cattle or bison; effective date.