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HB 116 - Under current law, the accounts of any second class county may audited every odd-numbered year within 6 months after the county commission determines an audit is desirable or necessary. This act provides that the accounts of any second class county and the accounts of any county office may audited at any time the commission determines an audit to be desirable or necessary. Current law provides that the audit must review the receipts, disbursements, and property inventory of every county office that receives or disburses money on the county's behalf or holds county property. This act specifies that, unless the audit is requested for a particular office, the audit may review such records and inventory. This act repeals a provision requiring the auditor to provide, along with the audit report, a statement showing the receipts and disbursements of the county during the period of the audit. If the state auditor performs an audit for a second or first class county, this act requires the county to reimburse the state auditor for all expenses incurred, including staff salaries. The payment is to be deposited in the "Petition Audit Revolving Trust Fund". MEGHAN LUECKE
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