SB 615 - Under current law, the State Auditor is permitted to conduct performance audits when performing an audit of a county office. This act prohibits the State Auditor from conducting a performance audit when conducting an audit in a third class county not initiated pursuant to a petition if: · The county commission has adopted a resolution electing not to be subject to such an audit; and · The county has undergone an audit by a certified public accountant within the preceding two years. The county commission is required to send the resolution and audit report to the State Auditor. This act is identical to a provision in the truly agreed to SS#2/SCS/HCS/HB 1854 (2020), a provision in HCS/SCS/SB 617 (2020), and HB 2307 (2020). SCOTT SVAGERA