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PAG LIN
1 1 Section 1. Section 11.2, subsection 1, Code 1995, is
1 2 amended by adding the following new unnumbered paragraphs:
1 3 NEW UNNUMBERED PARAGRAPH. The auditor of state shall at
1 4 all times, with regard to all state officers, departments, and
1 5 persons receiving or expending state funds, have access to and
1 6 the right to examine all papers, books, records, documents,
1 7 and other instrumentalities, however maintained, that are used
1 8 in the performance of statutory duties or in relation to the
1 9 use of state funds. All state officers, departments, and
1 10 persons receiving or expending state funds shall cooperate
1 11 with the auditor and shall make available such papers, books,
1 12 records, documents, and other instrumentalities.
1 13 NEW UNNUMBERED PARAGRAPH. If information sought by the
1 14 auditor of state is required to be kept confidential, the
1 15 auditor shall have access to the information, but shall
1 16 maintain the confidentiality of the information, and shall be
1 17 subject to the same penalties for dissemination of the
1 18 information as the lawful custodian of the information.
1 19 NEW UNNUMBERED PARAGRAPH. The auditor may issue subpoenas
1 20 for production of any papers, books, records, documents, and
1 21 other instrumentalities to which the auditor is authorized to
1 22 have access. If any person subpoenaed refuses to produce the
1 23 subpoenaed material, the auditor may apply to the district
1 24 court having jurisdiction over that person for the enforcement
1 25 of the subpoena.
1 26 EXPLANATION
1 27 This bill establishes a right of the state auditor to
1 28 access the documents of other state offices and departments
1 29 that are relevant to the auditor's statutory obligation to
1 30 annually audit each state department. The offices and
1 31 departments are expressly required to provide such access.
1 32 The right of access is enforceable by subpoena. The auditor
1 33 is obligated to maintain the confidentiality of any documents
1 34 reviewed, and is subject to penalty for failing to observe any
1 35 confidentiality. These rights are modeled upon the statutory
2 1 rights to review documents that are currently available to the
2 2 legislative fiscal bureau.
2 3 LSB 4401SV 76
2 4 jls/cf/24.1
Text: SF02410 Text: SF02412 Text: SF02400 - SF02499 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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