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2013 SESSION

• | print version

SB 1124 Local government records; clarifies authority of Auditor of Public Accounts, annual audit.

Introduced by: Frank M. Ruff, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED SENATE: (all summaries)

Auditing of local government records. Clarifies the authority of the Auditor of Public Accounts (APA) and the type of audit that shall satisfy the annual audit requirement for localities and constitutional officers. The bill provides that the completion of an audit by an independent certified public accountant on behalf of the locality, when the audit includes the clerk of the circuit court, shall satisfy the requirement stipulated by § 30-134 that the APA audit the accounts of the locality at least once every two years. The bill also clarifies that the authority of the APA to audit accounts only when special circumstances require or fraud is suspected is not exclusive but rather exists in addition to the other auditing authority of the APA.

FULL TEXT

• 01/09/13  Senate: Prefiled and ordered printed; offered 01/09/13 13103227D  pdf | impact statement
• 01/22/13  Senate: Committee substitute printed 13104002D-S1  pdf | impact statement
• 02/22/13  Senate: Bill text as passed Senate and House (SB1124ER)  pdf | impact statement
• 03/14/13  Governor: Acts of Assembly Chapter text (CHAP0392)  pdf

HISTORY

• 01/09/13  Senate: Prefiled and ordered printed; offered 01/09/13 13103227D
• 01/09/13  Senate: Referred to Committee on Local Government
• 01/22/13  Senate: Reported from Local Government with substitute (15-Y 0-N)
• 01/22/13  Senate: Committee substitute printed 13104002D-S1
• 01/24/13  Senate: Constitutional reading dispensed (39-Y 0-N)
• 01/25/13  Senate: Read second time
• 01/25/13  Senate: Reading of substitute waived
• 01/25/13  Senate: Committee substitute agreed to 13104002D-S1
• 01/25/13  Senate: Engrossed by Senate - committee substitute SB1124S1
• 01/28/13  Senate: Read third time and passed Senate (40-Y 0-N)
• 02/02/13  House: Placed on Calendar
• 02/02/13  House: Read first time
• 02/02/13  House: Referred to Committee on Counties, Cities and Towns
• 02/11/13  House: Assigned CC & T sub: #2
• 02/15/13  House: Reported from Counties, Cities and Towns (21-Y 0-N)
• 02/18/13  House: Read second time
• 02/19/13  House: Read third time
• 02/19/13  House: Passed House BLOCK VOTE (100-Y 0-N)
• 02/19/13  House: VOTE: BLOCK VOTE PASSAGE (100-Y 0-N)
• 02/22/13  Senate: Enrolled
• 02/22/13  Senate: Bill text as passed Senate and House (SB1124ER)
• 02/22/13  House: Signed by Speaker
• 02/23/13  Senate: Signed by President
• 03/14/13  Governor: Approved by Governor-Chapter 392 (effective 7/1/13)
• 03/14/13  Governor: Acts of Assembly Chapter text (CHAP0392)