SB 645 - This act modifies the authority of the State Auditor. AUDITS BASED ON IMPROPER GOVERNMENTAL ACTIVITY (Sections 29.225 and 610.021) The act allows the State Auditor, or his or her authorized representatives, to audit all or part of any political subdivision or other governmental entity if, after an investigation of the political subdivision or governmental entity, or its officers or employees, the Auditor believes an improper governmental activity has occurred. An audit may also be conducted by the Auditor when requested by a prosecuting attorney, circuit attorney, or law enforcement agency as part of an investigation of an improper governmental activity. Records relating to reports of allegations of improper governmental activities are permitted to be closed under the Sunshine Law. SUBPOENA POWER (Section 29.235) Insofar as necessary to conduct an investigation, the act allows the Auditor or the Auditor's authorized representatives to have the power to subpoena witnesses, to take testimony under oath, to cause the deposition of witnesses residing within or without the state to be taken in a manner prescribed by law, and to assemble records and documents, by subpoena or otherwise. The subpoena power shall be exercised only at the specific written direction of the Auditor or the Auditor's chief deputy. Testimony and records obtained through the authority to subpoena under this act shall be subject to the same confidentiality and disclosure provisions as provided for audit workpapers and related supportive material. AUDITS OF COUNTY COLLECTOR OFFICES (Section 52.150) Under current law, any person appointed to fill a vacancy in the office of county collector shall within 5 days after assuming the duties of the office notify the State Auditor of the need for an audit of the office. The State Auditor shall within 20 days of receipt of the notice commence such an audit. This act only requires an audit of a county collector's office if the county governing body passes an order or resolution requesting the audit within thirty days of the appointment of the new collector. RESULTS OF AUDITS OF INSURANCE FUNDS (Section 374.250) Current law requires the State Auditor to audit, adjust and settle all receipts and disbursements in the Insurance Dedicated Fund and the Insurance Examiners' Fund, and certain taxes certified or collected on foreign and domestic insurance premiums, surplus line premiums, and county taxes on the property owned by insurance companies in the state. This act repeals the requirement with respect to the taxes certified and collected and additionally requires the results with respect to the Insurance Dedicated Fund and the Insurance Examiners' Fund to be reported as part of the annual audit of the state's financial statements. This act is substantially similar to HB 1175 (2023). SCOTT SVAGERA