Senate Bill 1650 Summary

• Changes financial audit requirements for state agencies from biennial to annual audits and updates references to federal single audit requirements instead of specific public law citations.

• Expands auditor general's authority to access employees, criminal history records, and agency records; adds requirement for agencies to provide reasonable workspace and make records available in prescribed form and time.

• Adds criminal penalties for obstructing or misleading the auditor general and specifies attorney general supervision of prosecutions for violations.

• Modifies school district audit requirements by removing specific compliance language related to English language learner and compensatory instruction funds, and clarifies timeline for school district status reports and reviews.

• Repeals section 41-1279.22 and makes technical amendments to audit services revolving fund provisions and sunset review process criteria.