SC S0533

Grants the Legislative Audit Council subpoena powers to compel sworn testimony and obtain documents from state agencies, their employees, and contractors when conducting audits

Expands the Council's access to all records of state agencies regardless of confidentiality, and extends access to private organizations receiving state or federal public funds

Permits the Council to observe any state agency proceedings including executive sessions and closed hearings

Establishes penalties of up to $1,000 fine or one year imprisonment for failing to comply with audit requests or obstructing audits; convicted state officers or employees must be dismissed and barred from public office for five years

Makes all Council records and audit working papers confidential except for final audit reports, regardless of Freedom of Information Act provisions