House of Representatives

SB 1016

auditor general; school audits

Sponsors: Senator Smith

DPA	Committee on Education
DPA	Caucus and COW
x	As Passed the House

SB 1016 allows the Auditor General to determine which school district or charter schools are subject to be special audits.

History

Laws 2000, 5^th Special Session, Chapter 1 (SB 1007) mandated the Auditor General to establish school-wide audit teams (SWAT) to conduct performance audits and to monitor school districts to determine the percentage of every dollar spent in the classroom by a school district. A SWAT audit was required of each school district at least once every five years.

SB 1016 changes the audit from a “performance” audit to a “special” audit therefore narrowing the scope of the audits. In addition, SB 1016 allows the Auditor General to choose, with the approval of the Joint Legislative Audit Committee, the school districts and charter schools to be audited. The requirement for each school district to be audited at least once every five years is repealed; however, at least 10 per cent of the schools must be audited each year.

Provisions

· Changes the SWAT audits from “performance” audits to “special” audits.

· Eliminates the requirement that a SWAT audit be done on a school district at least once every five years.

· Provides that the Auditor General shall determine, subject to the review of the Joint Legislative Audit Committee, the school districts to be audited each year.

· Requires the SWAT audits to be performed on at least 10% of the school districts each year

The Education Committee amended the SB 1016 as follows:

· Eliminated the requirement that the SWAT audits apply to charter schools.

· Required the SWAT audits to be performed on at least 10% of the school districts each year.

The Committee of the Whole adopted the Education Committee amendment.

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45th Legislature

First Regular Session 2 April 18, 2001

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