SB 128: "An Act relating to legislative audits."
00SENATE BILL NO. 128 01 "An Act relating to legislative audits." 02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 03 * Section 1. AS 24.20.311 is amended to read: 04 Sec. 24.20.311. REPORTS. The Legislative Budget and Audit Committee 05 [COMMITTEE] shall file copies of its approved audit reports including any committee 06 recommendations with the governor, the agency concerned, and the legislature. A 07 committee recommendation may identify an item for monitoring under 08 AS 24.20.312. An annual report summarizing the audit reports and committee 09 recommendations made during the year shall be filed with the governor and with the 10 legislature within the first five days of each regular session of the legislature. Reports 11 shall be approved by a majority of the committee before their release and shall be open 12 to public inspection after their release to the legislature. 13 * Sec. 2. AS 24.20 is amended by adding a new section to read: 14 Sec. 24.20.312. MONITORING OF AUDIT RECOMMENDATIONS. (a)
01 The office of management and budget shall review each item identified for monitoring 02 in a recommendation contained in an audit report filed with the governor under 03 AS 24.20.311. The office shall monitor the implementation of a recommended item 04 if the audited agency agrees with it. If the agency disagrees in whole or in part with 05 a recommended item, the office shall, within 60 days after the audit report containing 06 the item is filed with the governor (1) request the governor to direct the agency to 07 implement the item, or (2) submit a report to the legislative auditor proposing an 08 alternative resolution or indicating a final position of opposition to the item. A copy 09 of the report shall be supplied by the office to each member of the Legislative Budget 10 and Audit Committee. 11 (b) By January 31, the office of management and budget shall submit a report 12 to the legislative auditor and a copy of the report to each member of the committee. 13 The report must explain the results during the previous calendar year of the monitoring 14 of each item under (a) of this section. The legislative auditor shall review the report 15 and, as to each item, recommend to the committee that the matter be closed, that 16 implementation be wholly or partially waived by the committee, or that the committee 17 direct the office to continue to monitor implementation. 18 * Sec. 3. AS 44.19.145(a) is amended by adding a new paragraph to read: 19 (12) monitor audit recommendations under AS 24.20.312.