HB 7195: Local Government Accountability

• Requires county, municipal, and special district budgets to show revenues and expenditures by organizational unit at a detail level matching annual financial reports, with tentative budgets posted online at least 2 days before hearings and final budgets posted within 30 days of adoption.

• Shortens audit completion timeframe from 12 to 9 months after fiscal year end and requires audit reports filed with the Auditor General within 45 days of delivery to the entity; establishes procedures for the Legislative Auditing Committee to require governing body chairs to appear before the committee for entities failing to take corrective action on audit recommendations.

• Adds failure to file a registered office and agent for 1 or more years as criteria for declaring a special district inactive and authorizes the Department of Community Affairs to seek writs of certiorari for special district noncompliance with financial reporting requirements.

• Revises sheriff and supervisor of elections budget requirements to itemize expenditures by functional categories and uniform chart of accounts, with specified detail levels that cannot be amended by the board at the subobject code level.

• Modifies special district financial reporting procedures to require a 60-day deadline for filing required reports with technical assistance opportunities, and allows local governing authorities to request financial information from special districts within their boundaries.