SB 176 - This act provides that, upon request by a prosecuting attorney or law enforcement agency, the state auditor or his or her authorized representatives may audit all or part of any government entity. Violating provisions relating to conflict of interest and lobbying is a Class E felony if the offense involves more than seven hundred and fifty dollars in value, or if the offender has previously been found guilty of official misconduct. A court may enter a judgment of restitution against an offender and may order the offender to pay restitution against the victim, a government entity, or a third-party payor. The act makes provisions regarding the determination and enforcement of this restitution. This act also creates the offense of official misconduct in the first degree, which is a class E felony, and the offense of official misconduct in the second degree, which is a Class A misdemeanor. The act is substantially similar to provisions of SCS/HCB 1 (2017) and provisions of CCS/SCS#2/SB 128 (2017). JOHN GRANA