Print Friendly HOUSE BILL NO. 655 – School dist, audits
HOUSE BILL NO. 655
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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
|||| 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
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.
No fiscal impact to the general fund.
Name: Representative Jim Clark
STATEMENT OF PURPOSE/FISCAL NOTE H 655