COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. NO.: 3400-01
BILL NO.: SB 784
SUBJECT: State Auditor; State Departments
TYPE: Original
DATE: February 4, 2000
FISCAL SUMMARY
| FUND AFFECTED | FY 2001 | FY 2002 | FY 2003 |
| None | $0 | $0 | $0 |
| Total Estimated
Net Effect on All State Funds |
$0 | $0 | $0 |
| FUND AFFECTED | FY 2001 | FY 2002 | FY 2003 |
| None | $0 | $0 | $0 |
| Total Estimated
Net Effect on All Federal Funds |
$0 | $0 | $0 |
| FUND AFFECTED | FY 2001 | FY 2002 | FY 2003 |
| Local Government | $0 | $0 | $0 |
Numbers within parentheses: ( ) indicate costs or losses
This fiscal note contains 3 pages.
ASSUMPTION
Officials from the Office of the State Auditor (SAU) assume the SAU already has the authority to postaudit all accounts of state agencies, which includes all receipts, disbursements and deposits of agencies. Substantial constitutional and statutory revisions would be required (with a subsequent substantial fiscal impact) if the proposal is intended to require this office to review deposits and/or payments before or as they are made.
Officials from the Office of Administration - Division of Accounting (COA) and the Department of Natural Resources (DNR)assume the proposed legislation would have no fiscal impact on their agencies.
FISCAL IMPACT - State Government FY 2001 FY 2002 FY 2003
(10 Mo.)
0 0 0
FISCAL IMPACT - Local Government FY 2001 FY 2002 FY 2003
(10 Mo.)
0 0 0
FISCAL IMPACT - Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
DESCRIPTION
The proposed legislation requires the State Auditor to review the deposit and disbursement of state funds. Section 33.080 currently requires the state to deposit any funds received within 30 days of receipt. This act states that the deposit of all funds will be subject to review by the State Auditor. Section 34.055 currently requires the state to pay all invoices for supplies or services purchased by the state within 45 days. This act states that the payment of such invoices will be subject to review by the State Auditor.
This legislation is not federally mandated, would not duplicate any other program and would not require additional capital improvements or rental space.
This proposal would not affect Total State Revenues.
SOURCES OF INFORMATION
Office of the State Auditor
Office of Administration - Division of Accounting
Department of Natural Resources
Jeanne Jarrett, CPA
Director
February 4, 2000