Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB895 Compare Versions

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28		-	ENGROSSED SENATE
29		-	BILL NO. 895 By: Rosino of the Senate
	29	+	SENATE FLOOR VERSION
	30	+	March 3, 2021
	31	+
	32	+
	33	+	COMMITTEE SUBSTITUTE
	34	+	FOR
	35	+	SENATE BILL NO. 895 By: Rosino of the Senate
30	36
31	37		and
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33	39		Kannady of the House
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38	45		An Act relating to state audits; amending Sec tion 74
39	46		O.S. 2011, Section 212, as last amended by Section 1,
40	47		Chapter 187, O.S.L. 2014 (74 O.S. Supp. 2020, Section
41	48		212), which relates to the duti es and powers of the
42	49		State Auditor and Inspector ; allowing state agencies
43	50		to choose public audit; providing that the state
44	51		agency director has sole discretion to utilize a
45	52		public audit and to request cost estimate from the
46	53		State Auditor and Inspector ; requiring submission of
47	54		acquisition and contract to State Purchasing Director
48	55		for review; requiring certain notification upon
49	56		decision; relieving State Auditor and Inspector of
50	57		statutory duties upon noti fication; requiring
51	58		agencies utilizing a public audit to submit
52	59		information to Office of Management and Enterprise
53	60		Services and State Auditor and Inspector for
54	61		statewide audit; requiring information to be
55	62		submitted to OMES by certain date; modifying
56	63		definition; amending 74 O.S. 2011, Section 212A, as
57	64		amended by Section 8 43, Chapter 304, O.S.L. 2012 (74
58	65		O.S. Supp. 2020, Section 212A) , which relates to
59	66		audits of governmental entities; adding provision for
60	67		state agencies; and providing an effective date.
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66	73		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
67		-	SECTION 1. AMENDATORY 74 O.S. 2011, Section 212, as last
68		-	amended by Section 1, Chapter 1 87, O.S.L. 2014 (74 O.S. Supp. 2020,
69		-	Section 212), is amended to read as follows:
70		-	Section 212. A. STATE TREASURER AND OKLAHOMA TAX COMMISSION
71	74
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	101	+	SECTION 1. AMENDATORY 74 O.S. 2011, Section 212, as last
	102	+	amended by Section 1, Chapter 1 87, O.S.L. 2014 (74 O.S. Supp. 2020,
	103	+	Section 212), is amended to read as follows:
	104	+	Section 212. A. STATE TREASURER AND OKLAHOMA TAX COMMISSION
97	105		1. The State Treasurer and the Oklahoma Tax Commission shall
98	106		prepare annual financial statements in accordance with the reporting
99	107		requirements set forth by the Governmental Accounting Standards
100	108		Board (GASB). The State Treasurer and the Tax Commission shall
101	109		prescribe and implement sound internal control, accounting and
102	110		recordkeeping practices consistent with and to facilitate compliance
103	111		with all reporting requir ements as set forth by law.
104	112		2. The annual financial statements of the State Treasurer and
105	113		the Tax Commission shall be delivered by the State Treasurer and the
106	114		Tax Commission to the State Auditor and Inspector within ninety (90)
107	115		calendar days after the clo se of the state fiscal year.
108	116		3. The State Auditor and Inspector shall perform an audit of
109	117		the annual financial statements of the State Treasurer and the Tax
110	118		Commission for each state fiscal year. Such audits shall be
111	119		conducted in accordance with auditing standards generally accepted
112	120		in the United States and the standards applicable to financial
113	121		audits contained in Government Auditing Standards, latest revised
114	122		edition, issued by the Comptroller Ge neral of the United States.
115	123		The State Auditor and Inspector shall complete the audits not later
116	124		than ninety (90) calendar days after the financial statements are
117		-	delivered to the State Auditor and Inspector. The annual aud it
118		-	reports and related financial statements shall be delivered by the
119		-	State Auditor and Insp ector to the Governor, President Pro Tempore
120		-	of the Senate, and Speaker of the House of Representa tives. The
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	152	+	delivered to the State Auditor and Inspector. The annual aud it
	153	+	reports and related financial statements shall be delivered by the
	154	+	State Auditor and Insp ector to the Governor, President Pro Tempore
	155	+	of the Senate, and Speaker of the House of Representa tives. The
147	156		annual audit report and related financial statements o f the State
148	157		Treasurer shall also be delivered to the Attorney General and the
149	158		members of the Cash Management and Investment Oversight Commi ssion
150	159		created by Section 71.1 of Title 62 of the Ok lahoma Statutes. The
151	160		annual audit report and related financial st atements of the Tax
152	161		Commission shall also be delivered to the Director of the Office of
153	162		Management and Enterprise Services and the Legislat ive Service
154	163		Bureau. The State Auditor and Inspecto r shall conduct unannounced
155	164		cash audits of the State Treasury at l east once each quarter.
156	165		4. The audit of the Tax Commission shall be continuous in
157	166		nature. The Tax Commission shall furnish the necessary office space
158	167		for the employees of the State Auditor and Inspector making the
159	168		audit and, to the extent of the amount i ncluded in the Tax
160	169		Commission’s appropriation therefor, the Tax Commission shall pay
161	170		the expenses of the audits, including personal service s, equipment
162	171		and supplies, from the appropriation.
163	172		B. STATE AGENCIES
164	173		1. Except as otherwise provided by law , the State Auditor and
165	174		Inspector shall audit at least once every two (2) fiscal years the
166	175		books and accounts of all state agencies whose duty it i s to
167		-	collect, disburse or manage funds of the state . The State Auditor
168		-	and Inspector shall audit a state agency each fiscal year if that
169		-	state agency is required to be audited on an annual basis pursuant
170		-	to the federal Single Audit Act of 1984, as amended, 31 U.S.C.,
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	203	+	collect, disburse or manage funds of the state . The State Auditor
	204	+	and Inspector shall audit a state agency each fiscal year if that
	205	+	state agency is required to be audited on an annual basis pursuant
	206	+	to the federal Single Audit Act of 1984, as amended, 31 U.S.C.,
197	207		Section 7501 et seq. If the state age ncy is audited only once every
198	208		two (2) fiscal years, the audit sha ll cover both fiscal years.
199	209		2. Except as otherwise provided by law, the scope of audits
200	210		performed by the State Auditor and Inspector shall include all funds
201	211		collected, disbursed, or managed by a state agency including, but
202	212		not limited to, all special, rev olving, depository, canteen, or
203	213		other nonstate funds.
204	214		3. State agencies may choose to have the required audit
205	215		performed by a public accountant or certified public accountant
206	216		registered to do business with this state. Use of a public
207	217		accountant or certifi ed public accountant shall follow the
208	218		procedures and standards established for government en tities in
209	219		Section 212A of this title.
210		-	4. The decision to ~~procure the services of~~ a public accountant
211		-	~~or certified~~ public accountant instead of the State Auditor and
212		-	~~Inspector shall~~ be at the discretion of the agency di rector. The
213		-	~~agency~~ director may request a cost estimate from the State Auditor
214		-	~~and~~ Inspector to assist him or her in deciding which entity shal l
	220	+	4. The decision to utilize a public accountant or certifi ed
	221	+	public accountant instead of the State Auditor and Inspector shal l
	222	+	be at the sole discretion of the agency di rector. The agency
	223	+	director may request a cost estimate from the State Auditor and
	224	+	Inspector to assist him or her in deciding which entity shal l
215	225		perform the audit. Prior to an agency making an award of a contra ct
216	226		for audit services, the acquisition docum entation and proposed
217		-	contract shall be reviewed and approved by the State Purchasing
218		-	Director.
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	254	+	contract shall be reviewed and approved by the State Purchasing
	255	+	Director.
245	256		5. The agency director shall notify the State Au ditor and
246	257		Inspector if he or she chooses to have the agency ’s audit performed
247	258		by a public accountant or certifi ed public accountant.
248	259		6. Upon notification by a state agency to use a public
249	260		accountant or certified public accountant, the State Auditor and
250	261		Inspector is relieved of his or her statutory duty to perform that
251	262		audit.
252	263		7. If a public accountant or certified public accountant is
253	264		chosen to perform an agenc y audit, state agencies shall still
254	265		provide the information required by the Office of Management and
255	266		Enterprise Services and the State Auditor and Inspector in order to
256	267		prepare and audit the statewide Compreh ensive Annual Financial
257	268		report and the statewide Single Audit.
258	269		8. Any audit reports that are prepared by a public accountant
259	270		or certified public accountant shall be finalized and submitted to
260	271		the Office of Management and Enterprise Service by October 15 for
261	272		preparation and final review of the Comprehen sive Annual Financial
262	273		Report.
263	274		3. 9. As used in this section, “state agency” means every
264	275		agency, board, or commission included in the primary gove rnment of
265	276		the State of Oklahoma. For purpos es of this paragraph, the primary
266	277		government of the State of Oklahoma includes all agencies, boards,
267		-	and commissions included in the primary government in the State of
268		-	Oklahoma Comprehensive Annual Financial Repo rt. The agencies,
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	305	+	and commissions included in the primary gov ernment in the State of
	306	+	Oklahoma Comprehensive Annual Financial Repo rt. The agencies,
295	307		boards, and commissions included in the primary government of the
296	308		State of Oklahoma shall be determined using criteria set by the
297	309		Governmental Accounting Standards Board .
298	310		4. 10. As used in this subsection, “audit” means any of the
299	311		following:
300	312		a. “financial audit”, which means an audit of financial
301	313		statements in order to express an opinion o n the
302	314		fairness with which they are presented in conformity
303	315		with generally accepted a ccounting principles or any
304	316		other comprehensive basis of accounting, as defined by
305	317		the American Institute of Cer tified Public
306	318		Accountants’ Professional Standards, latest re vised
307	319		edition. Financial audits must be conducted in
308	320		accordance with auditing stand ards generally accepted
309	321		in the United States and the standards appli cable to
310	322		financial audits contained in Gover nment Auditing
311	323		Standards, latest revised edition, issued by the
312	324		Comptroller General of the United States,
313	325		b. “operational audit”, which means an audit conducted in
314	326		accordance with applicable Government Auditing
315	327		Standards, the purpose of which is to evaluat e
316	328		management’s performance in administering assigned
317		-	responsibilities in accordance with applicable laws,
318		-	administrative rules, and other policies and
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	356	+	responsibilities in accordance with applicable laws,
	357	+	administrative rules , and other policies and
345	358		guidelines and to determine the extent to which the
346	359		internal control, as designed and placed in operation ,
347	360		promotes and encourages the achievement of
348	361		management’s control objectives in the categories of
349	362		compliance, reliability of financial records a nd
350	363		reports, and safeguarding of assets,
351	364		c. “performance audit”, which means an audit of a
352	365		program, activity, or function of a state agency
353	366		conducted in accordance with appl icable Government
354	367		Auditing Standards. The term includes, but is not
355	368		limited to, an audit to assess program, activity, or
356	369		function effectiveness, econom y and efficiency,
357	370		internal control, or compliance,
358	371		d. “special or investigative audit”, which means an audit
359	372		with respect to a particular situation which may be,
360	373		but is not required to shall be, conducted in
361	374		accordance with applicable Government Auditing
362	375		Standards, and shall include a management response
363	376		that is limited in length to the same number of pages
364	377		as the special or investigative audit report, and
365	378		e. any other type of engagement cond ucted in accordance
366	379		with Government Auditing Standards.
367		-	C. GUBERNATORIAL REQUEST
368	380
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	407	+	C. GUBERNATORIAL REQUEST
394	408		Whenever called upon to do so by the Governor, it shall be the
395	409		duty of the State Auditor and Inspector to examine the books and
396	410		accounts of any officer of the state or any of the officer’s
397	411		predecessors. The cost of the audit shall be borne by the entity to
398	412		be audited.
399	413		D. COUNTY TREASURER
400	414		The State Auditor and Inspector shall examine without notice all
401	415		books and accounts of each county treasurer of the state twice each
402	416		year.
403	417		E. DISTRICT ATTORNEYS
404	418		1. The State Auditor and Inspector shall a nnually audit the
405	419		books and accounts of the se veral offices of the district attorneys
406	420		of this state. The audits shall be reported in separate reports for
407	421		each entity. The audit may include , but shall not be limited to,
408	422		the audit of the financial records, performance measures, and
409	423		compliance with state or federal statutes and rules, and compliance
410	424		with any regulations of state or federal programs. The expense of
411	425		the audits shall be paid by the entity audited.
412	426		2. The State Auditor and Inspector shall exam ine and file a
413	427		report of the accounts establis hed within the office of each
414	428		district attorney for bogus check programs, drug task force
415	429		programs, child support collection programs , and any other programs
416	430		receiving any nonstate funds. The reports shall be filed with the
417		-	President Pro Tempore of the Se nate, the Speaker of the House of
418	431
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	458	+	President Pro Tempore of the Se nate, the Speaker of the House of
444	459		Representatives, and the Executive Coordinator of the District
445	460		Attorneys Council.
446	461		F. DEPARTMENT OF CORRECTION S
447	462		The State Auditor and Inspector shall perform an annual audit,
448	463		as defined in paragraph 4 8 of subsection B of th is section, of the
449	464		books and accounts of the Department of Corrections. The scope of
450	465		the audit shall be determined by the State Auditor and Ins pector
451	466		using a risk-based approach. The audit may include, but shall not
452	467		be limited to, the audit of the financ ial records, performance
453	468		measures, and compliance with a ny state or federal statutes and
454	469		rules, and compliance with any regulations of state or federal
455	470		programs. The expense of the audits shall be paid by th e Department
456	471		of Corrections.
457	472		G. OKLAHOMA EMPLOYEES INSURANCE AND BENEFITS BOARD
458	473		The State Auditor and I nspector shall cause to be audited the
459	474		books and accounts of the office of the Oklahoma Employees Insurance
460	475		and Benefits Board. The audit may include, but shall not be limited
461	476		to, the audit of the fi nancial records, performance measures,
462	477		compliance with any state or federal statutes and rules, and
463	478		compliance with any regulations of state pro grams. The audit shall
464	479		be contracted out to private audit firms . The cost of the audit
465	480		shall be borne by the O klahoma Employees Insurance and Benefits
466	481		Board.
467		-	H. DISTRICT ATTORNEY REQUEST
468	482
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	509	+	H. DISTRICT ATTORNEY REQUEST
494	510		Whenever called upon to do so by any of the several district
495	511		attorneys of the state, it shall be the duty of the State Auditor
496	512		and Inspector to examine the books and accounts of any officer of
497	513		any public entity. The cost of the audit shall be borne by the
498	514		entity audited.
499	515		I. COUNTY OFFICERS BY REQUEST
500	516		Upon request of the county commissioners of any county or the
501	517		Governor, the State Auditor and Inspector shall examine the books
502	518		and accounts of all or any of the officers or custodians o f the
503	519		various funds of the county; and payment for such examination shall
504	520		be made by the county so examined.
505	521		J. AUDITORS
506	522		The State Auditor and Inspecto r shall have power to employ
507	523		auditors. No auditor shall examine the books or records of the
508	524		county of the auditor’s residence in counties of under two hundred
509	525		thousand (200,000) population ac cording to the most recent Federal
510	526		Decennial Census. The State Auditor and Inspector may employ on an
511	527		as-needed basis only, legal counsel to carry out the statutory
512	528		duties of the Office of the State Auditor and Inspector.
513	529		K. EXAMINATION OF LEVIES
514	530		It shall be the duty of the State Auditor and Inspector to
515	531		examine all levies to raise public revenue to see that they are made
516	532		according to law and constitutional provisions. The State Auditor
517		-	and Inspector shall have th e power to order all excessive or
518	533
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	560	+	and Inspector shall have the power to order all excessive or
544	561		erroneous lines (levies) to be corrected by the proper officers, and
545	562		shall report any irregularities to the Governor, t he Speaker of the
546	563		House of Representatives and the Presi dent Pro Tempore of the
547	564		Senate.
548	565		L. PETITION AUDITS
549	566		1. The State Auditor and Inspector shall audit the books and
550	567		records of any subdivision of the Stat e of Oklahoma upon petition
551	568		signed by the requis ite number of voters registered in the
552	569		subdivision and meeting the requirements set out in this subsection.
553	570		2. The petition must contain the nu mber of signatures
554	571		equivalent to ten percent (10%) of the regist ered voters of the
555	572		subdivision as determined by the county election board or, if the
556	573		county election board determines that the number of registered
557	574		voters in the subdivision cannot be determin ed due to boundary lines
558	575		not conforming to precinct lines, the r equired number of petitioners
559	576		shall be twenty-five percent (25%) of the total number of persons
560	577		voting in the last general election. If the subdivision is a public
561	578		trust, the required number of petitioners shall be the same as those
562	579		required for an audit of its beneficiary. The appropriate county
563	580		election board shall provide the number of signatures so req uired
564	581		upon request.
565	582		3. The petition shall be in the form of an affidavit wherein
566	583		the signatory shall declare upon oath or affirmation that the
567		-	information given is true and correct and that he or she is a
568	584
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593	610
	611	+	information given is true and correct and that he or she is a
594	612		citizen of the entity to be audited. The petition shall clearly
595	613		state that falsely signing shall constitute perjury. It shall
596	614		include the signature of the individual, the name of the signatory
597	615		in printed form, the individual’s residential address, the date of
598	616		signing, the public entity to be audited and the anticipated range
599	617		of the cost of the audit provided by the State Auditor and
600	618		Inspector.
601	619		4. Any person desiring to petition for an audit shall list the
602	620		areas, items or concerns they want to be au dited, and request from
603	621		the State Auditor and Inspector the anticipated range of cost of the
604	622		audit. Within thirty (30) days from the receipt of the request, the
605	623		State Auditor and Inspector shall mail a petit ion form to the person
606	624		requesting the informatio n which shall state the anticipated range
607	625		of the cost and the items or concerns to be audited. The
608	626		circulators of the petition shall have thirt y (30) days from the
609	627		date the petition is mailed by the State Au ditor and Inspector to
610	628		obtain the requisite numb er of signatures and return it to the State
611	629		Auditor and Inspector.
612	630		5. Upon collection of the required number of signatures, the
613	631		person desiring the audit shall present the signed petitions to the
614	632		State Auditor and Inspector. Within thirty (30) days of re ceipt of
615	633		the petitions, the State Auditor and Inspector shall present the
616		-	petitions to the county elect ion board located in the county in
617		-	which the subdivision is located.
618	634
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643	660
	661	+	petitions to the county election board located in the county in
	662	+	which the subdivision is located.
644	663		6. The county election board shall determine whether the
645	664		signers of the petition ar e registered voters of the county in which
646	665		the subdivision to be audited is located and whether the petition
647	666		has the requisite number of signatu res of such registered voters.
648	667		The county election board shall certify the petition as having the
649	668		required number of signatures or as failing to have the required
650	669		number of signatures and return it to the State Auditor and
651	670		Inspector.
652	671		7. The cost of the a udit shall be borne by the public entity
653	672		audited. Upon notifica tion by the State Auditor and Inspector of
654	673		receipt of the petition, certified by the county election boa rd as
655	674		having the required number of signatures, the public entity shall
656	675		encumber funds in an amount specified by the State Auditor and
657	676		Inspector, which shall be within the range of anticipated cost
658	677		stated on the petition from any funds not otherwise specif ically
659	678		appropriated or allocated. Payment for the audit from such
660	679		encumbered funds shal l be made as work progresses, and final payment
661	680		shall be made on or before its publication.
662	681		8. The names of the signers of any petition shall be
663	682		confidential and neith er the State Auditor and Inspector, the county
664	683		election board nor the county treasurer m ay release them to any
665		-	other person or entity except upon an ord er from a court of
666		-	competent jurisdiction.
667		-	M. PENALTIES FOR NONPAYMENT
668	684
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693	710
	711	+	other person or entity except upon an ord er from a court of
	712	+	competent jurisdiction.
	713	+	M. PENALTIES FOR NONPAYMENT
694	714		Except as otherwise provided by law, the cost of any services
695	715		provided by the State Auditor and Inspector or as specifie d in an
696	716		audit contract shall be borne by the entity or fund audi ted and
697	717		shall be due and payable upon receipt of progress billing during the
698	718		course of an audit. Any su ch costs not paid within ninety (90) days
699	719		of the date of receipt of billing shall incur a penalty of Ten
700	720		Dollars ($10.00) per day for each day from the date of receipt of
701	721		billing.
702	722		SECTION 2. AMENDATORY 74 O.S. 2011, Section 212A, as
703	723		amended by Section 843, Chapter 304, O.S.L. 2012 (74 O.S. Supp.
704	724		2020, Section 212A), is amended to read as follows:
705	725		Section 212A. A. 1. Except as otherwise provided by law, all
706	726		government entities, as define d by the Governmental Accounting
707	727		Standards Board, shall and, pursuant to the provisions of Section
708	728		212 of this title, any state age ncy is authorized to have an audit
709	729		conducted in accordance with auditing standards generally accepted
710	730		in the United States of America and Government Auditing Standards.
711	731		Copies of any audit, performance audit, agreed -upon-procedures
712	732		report, or other attestation engagement report produced by a person
713	733		other than the State Auditor shall be filed with the State Auditor
714	734		and Inspector by that person. The expense of the audit shall be
715		-	paid by the government entity. For fi scal years ending after
716		-	December 31, 1995, all government entities receiving public funds
717		-	that are included in the reporting entity of the State of Oklahoma
718	735
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743	761
	762	+	paid by the government entity. For fiscal years endin g after
	763	+	December 31, 1995, all government entities receiving public funds
	764	+	that are included in the reporting entity of the State of Oklahoma
744	765		shall file a copy of the audit required by this para graph with the
745	766		Director of the Office of Management and Enterpr ise Services no
746	767		later than four (4) months after the end of the fiscal year of the
747	768		government entity. For purposes of this paragraph, the reporting
748	769		entity of the State of Oklahoma includes all government entities
749	770		included in the State of Oklahoma Comprehe nsive Annual Financial
750	771		Report. The government entities included in the State of Oklahoma
751	772		reporting entity shall be determined by the Director of the Office
752	773		of Management and Enterprise Service s using criteria set by the
753	774		Governmental Accounting Standards B oard.
754	775		2. Any public accountant or certified public accountant filing
755	776		an audit, performance audit, agreed-upon-procedures report or other
756	777		attestation engagement report with the State Auditor an d Inspector
757	778		pursuant to this section shall be required to pay a filing fee of
758	779		One Hundred Dollars ($100.00) for the purposes of processing such
759	780		reports and ensuring compliance with the provisions of this section.
760	781		Such payments shall be deposited in the St ate Auditor and Inspector
761	782		Revolving Fund, created pursuant to S ection 227.9 of this titl e.
762	783		B. All registrants, as defined in the Oklahoma Accountancy A ct,
763	784		before entering into audit contracts required under this section,
764	785		shall satisfy the Oklahoma Account ancy Board and the State Auditor
765		-	and Inspector that such registrant meets Government Aud iting
766		-	Standards and has a current permit to practice issued by t he
767		-	Oklahoma Accountancy Board.
768	786
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	813	+	and Inspector that such regist rant meets Government Aud iting
	814	+	Standards and has a current permit to practice issued by t he
	815	+	Oklahoma Accountancy Board.
794	816		The State Auditor and Inspecto r shall receive annual reports
795	817		from the Oklahoma Accountancy Board of all registrants meeting the
796	818		requirements of this subsection. The Oklahoma Accountancy Board
797	819		shall provide changes and update s to the annual report to the State
798	820		Auditor and Inspector upo n request.
799	821		C. Schedules of federal awards expended will be in a form
800	822		consistent with the guidance in the most recent audit guide f or
801	823		state and local governments prepared by “The American Institu te of
802	824		Certified Public Accountants”. State agencies or other pass-through
803	825		grantors of federal awards ex pended will not place reporting
804	826		requirements on a grantee or su brecipients in addition t o the
805	827		required federal compliance reports and schedules of feder al awards
806	828		expended, without approval of the State Auditor and Inspector.
807	829		D. All governmental entities s hall report grant funds received,
808	830		administered or used by the e ntity and all grant funds under the
809	831		direct or indirect control of the governmental entity or any of its
810	832		employees in their employment capacity. A cop y of the report shall
811	833		be filed with the Sta te Auditor and Inspector and the Director of
812	834		the Office of Management and Enterprise Ser vices within four (4)
813	835		months after the end of the fiscal year of the governmental entity.
814	836		The State Auditor and Inspector ma y audit any funds reported. The
815		-	cost of the audit shall be paid by the governmental entit y unless
816		-	the grant provides for the cost of audits from grant funds.
817		-	SECTION 3. This act shall become effective November 1, 2021.
818	837
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843	863
844		-	Passed the Senate the 9th day of March, 2021.
845		-
846		-
847		-
848		-	Presiding Officer of the Senate
849		-
850		-
851		-	Passed the House of Repr esentatives the ____ day of __________,
852		-	2021.
853		-
854		-
855		-
856		-	Presiding Officer of the House
857		-	of Representatives
858		-
	864	+	cost of the audit shall be paid by the governmental entity unless
	865	+	the grant provides for the cost of audits from grant funds.
	866	+	SECTION 3. This act shall become effective November 1, 2021.
	867	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS
	868	+	March 3, 2021 - DO PASS AS AMENDED