00 SENATE BILL NO. 183 01 "An Act relating to hindering the Legislative Budget and Audit Committee; relating to 02 the powers of the Legislative Budget and Audit Committee and the legislative audit 03 division; and providing for an effective date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05  * Section 1. AS 11.56.845(a) is amended to read: 06 (a) A person commits the offense of hindering the Legislative Budget and 07 Audit Committee if the person intentionally (1) fails to give, or (2) directs, orders, 08 threatens, restrains, coerces, forces, or prevents another person from giving, full 09 cooperation to the legislative auditor or the legislative fiscal analyst in assembling,  10 generating, or furnishing requested information in the form or format requested to 11 the committee or its staff, and the person did not reasonably believe that the action or 12 failure to act was legally justified. 13  * Sec. 2. AS 24.20.201(a) is amended to read: 14 (a) The Legislative Budget and Audit Committee has the power to 01 (1) organize, adopt rules for the conduct of its business, and prescribe 02 procedures for the comprehensive fiscal analysis, budget review, and post-audit 03 functions; 04 (2) hold public hearings, administer oaths, issue subpoenas, compel the 05 attendance of witnesses and production of papers, books, accounts, documents, and 06 testimony, and have the deposition of witnesses taken in a manner prescribed by court 07 rule or law for taking depositions in civil actions; 08 (3) require all state officials and agencies of state government to give 09 full cooperation to the committee or its staff in assembling, generating, and furnishing 10 requested information, including assembling, generating, or furnishing  11 information in the form or format requested by the committee or the committee's  12 staff; 13 (4) review revenue projections, state agency appropriation requests, the 14 expenditure of state funds, including the relationship between state agency program 15 accomplishments and legislative intent, and the fiscal policies and procedures of state 16 government; 17 (5) review and approve proposed changes to agency authorized 18 budgets as provided in AS 37.07 (Executive Budget Act); 19 (6) make recommendations concerning appropriations, their 20 expenditure, and the fiscal policies and procedures of state government to the governor 21 when appropriate, and to the legislature; 22 (7) prepare and distribute reports, memoranda, or other necessary 23 materials; 24 (8) sue in the name of the legislature during the interim between 25 sessions if authorized by majority vote of the full membership of the committee; 26 (9) [REPEALED 27 (10)] make recommendations to the legislature and to agencies of the 28 state that perform lending or investment functions concerning the structure and 29 operating practices of the agencies; 30 (10) [(11)] enter into and enforce all contracts necessary or desirable 31 for the functions of the committee; 01 (11) [(12)] provide for annual post audits of the Alaska Housing 02 Finance Corporation, the Alaska Aerospace Corporation, and the Alaska Industrial 03 Development and Export Authority. 04  * Sec. 3. AS 24.20.271 is amended to read: 05 Sec. 24.20.271. Powers and duties. The legislative audit division shall 06 (1) conduct a performance post-audit of boards and commissions 07 designated in AS 44.66.010 and make the audit, together with a written report, 08 available to the legislature not later than the first day of the regular session of the 09 legislature convening in each year set out with reference to boards and commissions 10 whose activities are subject to termination as prescribed in AS 44.66; the division shall 11 notify the legislature that the audit and report are available; 12 (2) [REPEALED 13 (3)] audit at least once every three years the books and accounts of all 14 custodians of public funds and all disbursing officers of the state; 15 (3) [(4)] at the direction of the Legislative Budget and Audit 16 Committee, conduct performance post-audits on any agency of state government; 17 (4) [(5)] cooperate with state agencies by offering advice and 18 assistance as requested in establishing or improving the accounting systems used by 19 state agencies; 20 (5) [(6)] require the assistance and cooperation of all state officials and 21 other state employees in the inspection, examination, and audit of state agency books 22 and accounts; the legislative audit division may require a state official or other  23 state employee to assemble, generate, or furnish information in the form or  24 format requested by the division; 25 (6) [(7)] have access at all times to the books, accounts, reports, or 26 other records, whether confidential or not, of every state agency; 27 (7) [(8)] ascertain, as necessary for audit verification, the amount of 28 agency funds on deposit in any bank as shown on the books of the bank; no bank may 29 be held liable for making information required under this paragraph available to the 30 legislative audit division; 31 (8) [(9)] complete studies and prepare reports, memoranda, or other 01 materials as directed by the Legislative Budget and Audit Committee; 02 (9) [(10)] have direct access to any information related to the 03 management of the University of Alaska and have the same right of access as exists 04 with respect to every other state agency. [; 05 (11) REPEALED 06 (12) REPEALED] 07  * Sec. 4. AS 39.25.160(l) is amended to read: 08 (l) A state employee may not intentionally (1) fail to give, or (2) direct, order, 09 threaten, restrain, coerce, force, or prevent another person from giving, full 10 cooperation to the legislative auditor or the legislative fiscal analyst in assembling,  11 generating, or furnishing requested information in the form or format requested to 12 the Legislative Budget and Audit Committee or its staff if the person did not 13 reasonably believe that the action or failure to act was legally justified. Violation of 14 this subsection constitutes just cause for dismissal or other appropriate disciplinary 15 action. 16  * Sec. 5. The uncodified law of the State of Alaska is amended by adding a new section to 17 read: 18 APPLICABILITY. AS 11.56.845(a), as amended by sec. 1 of this Act, applies to 19 offenses committed on or after the effective date of this Act. 20  * Sec. 6. This Act takes effect immediately under AS 01.10.070(c).