SB 377 Summary

• County auditor may conduct voluntary audits of county offices and agencies upon request from the county budget commission, subject to restrictions that audits cannot occur during state auditor reviews and judicial agencies are exempt.

• County budget commission gains authority to request audits, review proposed county tax budgets, and make nonbinding recommendations regarding tax levy millage rates, though the board of county commissioners is not required to implement these recommendations.

• Audit cooperation is voluntary and the county auditor has no power to compel production of records or files through subpoena or other means.

• County auditor may issue audit reports with written recommendations for financial improvements and may submit reports to the state auditor requesting special audits if warranted.

• Costs of voluntary audits and budget commission activities are to be paid from the real estate assessment fund created under Section 325.31.