Citations Affected: IC 2-5-1.1-6.5; IC 2-5-28.
Synopsis: Legislative office of accountability. Replaces the legislative
council's evaluation and oversight of agencies and programs with the
nonpartisan legislative office of accountability. Provides that the office,
under the supervision of the legislative council, would conduct
financial, operational, and performance audits of state agencies and
instrumentalities.
Effective: July 1, 2004.
January 20, 2004, read first time and referred to Committee on Rules and Legislative
Procedures.
A BILL FOR AN ACT to amend the Indiana Code concerning the
general assembly.
A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2004]:
Chapter 28. Legislative Office of Accountability
Sec. 1. As used in this chapter, "audit" includes financial,
operational, and performance audits.
Sec. 2. As used in this chapter, "office" refers to the legislative
office of accountability established under this chapter.
Sec. 3. As used in this chapter, "state agency" means any board,
commission, department, division, bureau, committee, agency,
office, instrumentality, or authority, by whatever name designated,
exercising any part of the executive, administrative, judicial, or
legislative power of the state.
Sec. 4. The legislative council shall establish and maintain a
nonpartisan legislative office of accountability to assist the general
assembly in the performance of its constitutional responsibilities as
a separate and independent branch of state government.
Sec. 5. In maintaining the office, the legislative council shall do
the following:
(1) Establish the qualifications for and employ personnel as
are required to carry out the purposes of this chapter,
including a director responsible for the supervision of the
office.
(2) Adopt policies governing the personnel practices of all
employees of the office.
(3) Determine and direct the work plan of the office.
Sec. 6. The office, under the direction of the legislative council,
shall do the following:
(1) Conduct audits of state agencies, boards, commissions, and
bodies corporate and politic created by statute. The audits
must be conducted in accordance with generally accepted
governmental auditing standards.
(2) Examine the books and accounts of the treasurer of state,
auditor of state, and the state board of accounts as they
related to state revenues and expenditures. These books and
accounts may be examined monthly and may include detailed
checking of every transaction or test checking.
(3) Periodically issue reports to the legislative council and the
governor concerning the results of its examinations under this
chapter. A report to the legislative council must be in an
electronic format under IC 5-14-6.
(4) Immediately report in writing to the legislative council, the
governor, and the attorney general whenever it appears in the
opinion of the director of the office that there may have
occurred:
(A) any violation of state law; or
(B) any instances of misfeasance, malfeasance, or
nonfeasance;
by an elected or appointed public office holder or employee.
(5) Immediately furnish to the attorney general all
information in possession of the office regarding any report
made under this section.
Sec. 7. (a) This section applies notwithstanding any law
concerning the confidentiality of a public record as defined under
IC 5-14-3.
(b) In the discharge of the duties imposed under this chapter,
the office:
(1) may require state agencies to preserve and make available
to the office their accounts, records, documents, vouchers,
requisitions, payrolls, canceled checks, and other evidence of
financial or other transactions, whether kept on paper or
electronically;
(2) shall be granted entrance to any part of any public
property, or any private property under lease to a state
agency, without notice to the agency responsible for or
occupying the property; and
(3) if the chairman of the legislative council gives written
consent, has the power to issue a subpoena or subpoena duces
tecum in aid of its functions under this chapter.
Sec. 8. In the discharge of the duties under this chapter, the
office shall have access and the right to copy or otherwise secure all
books, accounts, records, files, documents, and correspondence,
confidential or otherwise, of any person or state agency subject to
audit under this chapter. This section applies:
(1) whether or not the person or state agency has actual
possession of the material sought by the office; and
(2) to paper and electronic copies.
Sec. 9. Any power, duty, right of access, or authority granted to
the office under this chapter, other than the power of subpoena,
may be delegated by the director of the office to the following:
(1) An employee of the office.
(2) A private accounting or other professional firm under
contract with the office to conduct financial compliance or
other audit work under this chapter.
Sec. 10. An employee or a contractor of the office, or any other
person entitled to access or copy material under sections 8 and 9 of
this chapter, is subject to the same:
(1) duty of confidentiality imposed by law on; and
(2) civil and criminal penalties imposed for violations of the
duty of confidentiality as;
the person or state agency in possession of the material.