Bill Text: DE HB204 | 2011-2012 | 146th General Assembly | Draft
Bill Title: An Act To Amend Title 29 Of The Delaware Code Relating To The Auditor Of Accounts.
Spectrum: Moderate Partisan Bill (Democrat 4-1)
Status: (Engrossed - Dead) 2012-06-13 - Assigned to Finance Committee in Senate [HB204 Detail]
Download: Delaware-2011-HB204-Draft.html
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SPONSOR: |
Rep. Scott & Sen. Venables |
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Reps. Hocker, Keeley; Sen. Ennis |
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HOUSE OF REPRESENTATIVES 146th GENERAL ASSEMBLY |
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HOUSE BILL NO. 204 |
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AN ACT TO AMEND TITLE 29 OF THE DELAWARE CODE RELATING TO THE AUDITOR OF ACCOUNTS. |
Section 1.Amend §2901, Title 29 of the Delaware Code by inserting a new paragraph (3) to read as follows:
"(3) ‘Audit' means engagements as defined by the American Institute of Certified Public Accountants or as defined by the Government Auditing Standards issued by the Comptroller General of the United States."
Section 2.Amend §2902, Title 29 of the Delaware Code by striking the language "$24,000" as it appears therein and substituting in lieu thereof the phrase "set through the recommendation of the Delaware Compensation Commission (Chapter 33 of this title) and the line item appropriations of the General Assembly".
Section 3.Amend Title 29 of the Delaware Code by striking §2903 therein in its entirety and replacing it with a new §2903 to read as follows:
"§2903.Delegation of powers; duties.
(a) The Auditor may delegate to an employee of the Office of Auditor of Accounts the exercise or discharge in the Auditor's name of any power, duty or function, whether ministerial, discretionary or of whatever character vested in or imposed upon the Auditor under this title.
(b) The official act of any such person acting in the Auditor's name and by the Auditor's authority shall be deemed an official act of the Auditor.".
Section 4.Amend §2904, Title 29 of the Delaware Code in the title thereof by striking the word "powers" and substituting in lieu thereof the word "removal".
Section 5.Amend §2904, Title 29 of the Delaware Code by striking the phrase "of $11,000" as it appears therein and substituting in lieu thereof the phrase "as established by the Auditor in accordance with §5901(a)(6) of this title.
Section 6.Amend §2904, Title 29 of the Delaware Code by striking the following sentence therein:
"The Deputy shall take the oath of office and shall act in the absence or disability of the Auditor when so designated by that official and may at all times countersign checks and drafts in the name of the auditor if so authorized by the Auditor.".
Section 7.Amend §2906(a), Title 29 of the Delaware Code by striking the following sentence therein: "Insofar as possible the audits shall be made no less frequently than biennially."
Section 8.Amend §2906(b), Title 29 of the Delaware Code by striking the phrase "Director of the Office of Management and Budget" as it appears therein and substituting in lieu thereof the phrase "Office of State Treasurer".
Section 9.Amend §2906, Title 29 of the Delaware Code by inserting a new subsection (i) therein to read as follows:
"(i)The Auditor of Accounts shall have special investigatory authority in order to achieve the goals set forth in §2907(a) of this chapter, including the following:
(1)The Auditor of Accounts and his or her duly authorized representatives shall have the right of access to and may examine and copy any documents of any State agency for the purpose of the audit and investigation while making reasonable effort to not interfere with normal operations of the entity. Such documentation shall include, but not be limited to, books, records, reports, vouchers, correspondence, files, personnel files, and investment information.The review and use of any such documentation by the Auditor of Accounts shall be limited to the authority conferred pursuant to this chapter, and the Auditor shall comply with any confidentiality and nondisclosure provisions related to such documentation to the same extent as required by the State agency from which the documentation is obtained.The Auditor's report issued pursuant to this chapter shall not violate those confidentiality and nondisclosures provisions and when it is determined that data is no longer needed, it shall be destroyed in accordance with the National Institute of Standards and Technology (NIST) approved methods.
(2)The Auditor of Accounts and his or her duly authorized representatives shall have the right of access to records, papers, reports, vouchers, correspondence, books and any other documentation in the possession of any individual, private corporation, institution, association, board, or other organization which pertain to:
(i)Amounts received pursuant to a grant or contract from the federal government, the State, or its political subdivisions or the federal government, in instances where the Auditor of Accounts is authorized or required by federal law or regulation to audit such amounts.
(ii)Amounts received, disbursed, or otherwise handled on behalf of the State or federal government, in instances where the Auditor of Accounts is authorized or required by federal law or regulation to audit such amounts.
(3)The Auditor of Accounts shall, for the purpose of examination and audit authorized by this Chapter, have the authority, and shall be provided ready access to examine and inspect all property, equipment, and facilities in the possession of any State agency or any individual, private corporation, institution, association, board, or other organization which were furnished or otherwise provided through grant, contract, or any other type of funding by the State of Delaware or the federal government in instances where the Auditor of Accounts is authorized or required by federal law or regulation to audit such grants, contracts or funding.
(4)All contracts or grants entered into by any State agency or political subdivision shall include a provision, acknowledging the right of access, by the Auditor of Accounts as conferred by this Section.
(5)The Auditor of Accounts and his or her duly authorized representatives are authorized to examine all books and accounts of any individual, firm, or corporation or any other legal entity only insofar as such books and accounts relate to transactions with any State agency.
(6)Notwithstanding any other provision of the Delaware Code to the contrary, the work papers of an investigation or investigatory audit conducted pursuant to this Section by the Auditor of Accounts or service provider shall not be deemed public records as defined by §10002(g) of this title and are not subject to disclosure and are specifically designated as investigatory files pursuant to §10002(g)(3) of this title .".
Section 10.Amend §2907(b), Title 29 of the Delaware Code by striking the phrase "principles and practices" as it appears therein and substituting in lieu thereof the word "standards" .
Section 11.Amend §2909(b)(4), Title 29 of the Delaware Code by striking the word "and" as it appears after the semicolon [;].
Section 12.Amend §2909(b)(5), Title 29 of the Delaware Code by striking the period [.] at the end thereof and substituting in lieu thereof the language "; and".
Section 13.Amend §2909(b), Title 29 of the Delaware Code by adding a new paragraph "(6)"therein to read as follows:
"(6)A provision stating that the work papers developed in connection with the audit shall not be deemed public records and are not subject to disclosure."
Section 14.Amend §2910, Title 29 of the Delaware Code by striking subsection (a) therein in its entirety and substituting in lieu thereof the following:
"(a)In connection with other powers of the Auditor of Accounts, the Auditor shall have the power to administer oaths and issue subpoenas to compel the attendance of witnesses and the production of documents in any matter over which the Auditor has jurisdiction, control or supervision pursuant to this chapter.".
Section 15.Amend §2910, Title 29 of the Delaware Code by strikingsubsection (c) therein in its entirety and substituting in lieu thereof the following:
"(c)If any person shall fail to comply with any subpoena issued by the Auditor of Accounts, or to testify with respect to any matter concerning which he or she may be lawfully interrogated, the Superior Court, on application of the Auditor of Accounts, may issue an order requiring the attendance of such person and the giving of testimony or production of evidence.Any person failing to obey the Court's order may be punished by the Court for contempt.".
Section 16.Amend §2910, Title 29 of the Delaware Code by striking subsection (d) therein in its entirety.
SYNOPSIS
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This Bill updates the responsibilities of the Office of the Auditor of Accounts.The Bill provides that the work papers of an investigation or investigatory audit conducted by the Auditor of Accounts shall not be deemed public records.The Bill removes from the Code a specific salary requirement for the Auditor of Accounts, providing instead that such salary shall be determined in accordance with the recommendation of the Delaware Compensation Commission and the line item appropriations of the General Assembly.The Bill also removes a specific salary requirement for the Deputy Auditor of Accounts. |
