SC H4337

Grants the Legislative Audit Council authority to issue subpoenas and subpoenas duces tecum to state agencies, their employees, and contractors, and to compel sworn testimony

Expands the Council's access to all records of state agencies regardless of confidentiality, as well as records and facilities of private organizations receiving state or federal public funds related to those funds' management and expenditure

Allows the Council to observe proceedings of any state agency, board, or commission, including executive sessions and closed hearings

Establishes penalties of up to $1,000 fine and/or one year imprisonment for failing to comply with records requests or obstructing audits; convicted state officers or employees face dismissal and five-year bar from public office

Modifies director qualifications to include auditing experience (in addition to accounting) and designates all Council records and working papers as confidential except final audit reports