This Fiscal Note is not an official copy and should not be quoted or cited.
This Fiscal Note is not an official copy and should not be quoted or cited.
Fiscal Note - SJR 038 - Auditor authorized to conduct performance audits of agencies
COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. NO. 4001-01
BILL NO. SJR 38
SUBJECT: Auditor, State; State Departments
TYPE: Original
DATE: March 6, 1998
FISCAL SUMMARY
ESTIMATED NET EFFECT ON STATE FUNDS Net Effect on All State Funds
FUND AFFECTED
FY 1999
FY 2000
FY 2001 General Revenue
($56,900)
$0
$0
Total Estimated
($56,900)
$0
$0
|
ESTIMATED NET EFFECT ON FEDERAL FUNDS | |||
| FUND AFFECTED | FY 1999 | FY 2000 | FY 2001 |
| Total Estimated
Net Effect on All Federal Funds |
$0 | $0 | $0 |
|
ESTIMATED NET EFFECT ON LOCAL FUNDS | |||
| FUND AFFECTED | FY 1999 | FY 2000 | FY 2001 |
| Local Government | $0 | $0 | $0 |
Numbers within parentheses: ( ) indicate costs or losses
This fiscal note contains 3 pages.
FISCAL ANALYSIS
ASSUMPTION
Officials of the Office of the State Auditor (SAU) assume the proposal would have a fiscal impact on the SAU; however, such costs are unknown until the proponents of this amendment provide more information regarding their intent. The State Auditor's Office will continue to study the issues relating to this legislation and may provide more information in the future.
Officials from the Department of Transportation (DHT) assume the proposed legislation would have no fiscal impact. DHT further assumes no additional funds for the State Auditor would be needed from the State Road Fund to implement this measure.
Oversight assumes, based on public statements by officials of the SAU and reports issued by the SAU, that this proposal would provide constitutional authority for duties currently being performed. Therefore, no fiscal impact would be expected.
Advertisement costs for the proposal would be $3,990 per newspaper column inch for three publications of the text of the proposal, the introduction, title, fiscal note summary, and affidavit. The proposal would be on the ballot for the November 1998 general election.
| FISCAL IMPACT - State Government | FY 1999 | FY 2000 | FY 2001 |
| GENERAL REVENUE FUND | |||
| Costs - Office of the Secretary of State (SOS) | |||
| Newspaper Advertisements | ($56,900) | ||
| Costs-Office of the State Auditor (SAU) | |||
| Audit costs | $0 | $0 | $0 |
| ESTIMATED NET IMPACT TO | |||
| GENERAL REVENUE FUND | ($56,900) | $0 | $0 |
| FISCAL IMPACT - Local Government | FY 1999 | FY 2000 | FY 2001 |
| $0 | $0 | $0 | |
| FISCAL IMPACT - Small Business | |||
No direct fiscal impact to small businesses would be expected as a result of this proposal.
DESCRIPTION
This constitutional amendment would add two new subsections to Article IV, Section 13, which relate to the State Auditor. The new subsections would allow the Auditor to conduct performance audits of executive departments to determine instances of inefficiencies, lack of economical operation and failure to meet stated objectives. Prior to auditing a department in this fashion, the Auditor must obtain permission from the General Assembly in the form of a concurrent resolution.
This legislation is not federally mandated, would not duplicate any other program, would not require additional capital improvements or rental space, and would not affect total state revenue.
SOURCES OF INFORMATION
Office of the State Auditor
Department of Transportation
Office of the Secretary of State
Jeanne Jarrett, CPA
Director
March 6, 1998