00 SENATE JOINT RESOLUTION NO. 23                                                                                          
01 Proposing amendments to the Constitution of the State of Alaska relating to the                                         
02 powers and duties of the legislative auditor.                                                                           
03 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                               
04    * Section 1.  Article IX, sec. 14, Constitution of the State of Alaska, is amended to read:                          
05  SECTION 14.  LEGISLATIVE POST-AUDIT.  (a)  The legislature shall                                                    
06 appoint an auditor to serve at its pleasure.  The legislative auditor [HE] shall be a                                 
07 certified public accountant.  The auditor shall conduct post-audits and special audits                                
08 as prescribed by law and shall report to the legislature and to the governor.                                           
09    * Sec. 2.  Article IX, sec. 14, Constitution of the State of Alaska, is amended by adding                            
10 new subsections to read:                                                                                                
11  (b)  If the legislative auditor finds that an office, department, public                                              
12 corporation, the University of Alaska, or other agency of the executive or judicial                                     
13 branches of State government has made expenditures or obligated funds contrary to                                       
14 law or has failed to properly account for expenditures or revenues, the auditor may                                     
01 order the governor to impound money appropriated to that agency.  The order shall                                       
02 state the reason for the impoundment and shall specifically identify the money to be                                    
03 impounded.  Within five days after receipt of the order the governor shall impound the                                  
04 money identified by the legislative auditor and ensure that it is not expended,                                         
05 encumbered, or otherwise obligated.                                                                                     
06  (c)  If the legislative auditor determines that the situation that led to the                                         
07 impoundment order has been corrected or that impoundment is not in the best interests                                   
08 of the State, the auditor may order the governor to release money impounded under                                       
09 (b) of this section.  The legislature may reverse an impoundment order of the auditor                                   
10 by a resolution concurred in by a majority of the members of each house.                                                
11    * Sec. 3.  The amendments proposed by this resolution shall be placed before the voters of                           
12 the state at the next general election in conformity with art. XIII, sec. 1, Constitution of the                        
13 State of Alaska, and the election laws of the state.