HB 271 - Current law states that pertinent workpapers and other supportive material related to issued audit reports may be made available for inspection by duly authorized representatives of the state and federal government in connection with certain matters. This act changes that to apply to any audit, and not just issued audit reports.
The act also modifies the extent to which the Auditor may examine state tax returns by removing a provision allowing the Auditor to use and disclose information related to overdue tax debts.
Furthermore, grant agreements entered into as a result of grants received by state agencies and political subdivisions shall include language describing the Auditor's authority to examine and inspect property, equipment and facilities purchased with the grant money.
This act is substantially similar to SB 203 (2015), SB 789 (2014) and similar to HB 1574 (2014).