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HOUSE BILL NO. 655

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Daily Data Tracking History

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H0655..........................................................by EDUCATION
SCHOOL DISTRICTS - AUDITS - Adds to existing law to require an annual audit
of three school districts by the Legislative Services Office.
                                                                        
02/15    House intro - 1st rdg - to printing
02/18    Rpt prt - to Educ

Bill Text

                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-sixth Legislature                  Second Regular Session - 2002
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 655
                                                                        
                                   BY EDUCATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO SCHOOL DISTRICT AUDITS; AMENDING CHAPTER 4, TITLE 67, IDAHO  CODE,
  3        BY  THE  ADDITION  OF  A NEW SECTION 67-449, IDAHO CODE, TO REQUIRE ANNUAL
  4        AUDITS OF THREE SCHOOL DISTRICTS BY THE LEGISLATIVE SERVICES OFFICE.
                                                                        
  5    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  6        SECTION 1.  That Chapter 4, Title 67, Idaho Code,  be,  and  the  same  is
  7    hereby  amended by the addition thereto of a NEW SECTION, to be known and des-
  8    ignated as Section 67-449, Idaho Code, and to read as follows:
                                                                        
  9        67-449.  SCHOOL DISTRICT AUDITS. In furtherance of the duties of the  leg-
 10    islature to assure the financial integrity of governmental units, the staff of
 11    the  legislative  services  office  shall annually conduct audits of three (3)
 12    school districts, as follows: one (1) district  shall  be  selected  which  is
 13    among  the  largest, measured by enrollment, one-third of the districts in the
 14    state; one (1) district shall be selected which is among  the  smallest,  mea-
 15    sured by enrollment, one-third of the districts in the state; and one (1) dis-
 16    trict  shall  be  selected  which is among the remaining one-third of the dis-
 17    tricts in the state. If it is feasible to do so, this audit may take the place
 18    of the audit required by section 67-450B, Idaho Code, and the amount  paid  by
 19    the district for independent financial audit in the last year shall be paid to
 20    the  legislative  services office for the audit. The report of the audit shall
 21    be made to the joint finance-appropriations committee as other  audit  reports
 22    are made.

Statement of Purpose / Fiscal Impact

                       STATEMENT OF PURPOSE
                            RS 11877

This legislation establishes a new section in Chapter 4, Title
67, Idaho Code, that provides school district audits.  The staff
of the legislative services office shall annually conduct audits
of three school districts.  The audit results shall be used for
both error identification and best practice identification.

                          FISCAL IMPACT

No fiscal impact to the general fund.

Contact
Name: Representative Jim Clark 
Phone: 332-1000




STATEMENT OF PURPOSE/FISCAL NOTE            H 655