HB2021 Summary

• Extends the joint legislative audit committee's (JLAC) sunset termination date from July 1, 2018 to July 1, 2026 and changes meeting frequency requirement from "at least quarterly" to "annually."

• Transfers certain JLAC functions to the president of the senate and speaker of the house of representatives, including assignment of legislative reports and committees of reference for review of Game and Fish license fees, workers' compensation presumptions, and insurance rate changes.

• Modifies the definition of "political subdivision" to include those funded in whole or in part by tax revenue and expands the auditor general's investigation authority to cover political subdivisions in specified circumstances.

• Changes financial audit requirements for counties from "at least biennial" to "annual" and adds investigation authority for the auditor general related to alleged impropriety, malfeasance, or nonfeasance of state agencies and political subdivisions.

• Repeals section 41-1279.22 and makes various conforming changes to audit authority, committee composition, and sunset review procedures.