Indiana House Bill 1041 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Moderate Partisan Bill (Republican 5-1)
Status: Passed on April 20 2023 - 100% progression
Action: 2023-04-20 - Public Law 59
Text: Latest bill text (Enrolled) [PDF]

State board of accounts. Provides that the state board of accounts (SBOA) is designated as the independent external auditor of audited entities and is subject to applicable professional accounting standards. Requires annual reports to be prepared, verified, and filed with the state examiner as set forth in the uniform compliance guidelines. Requires all appointments of field examiners be made solely upon the ground of fitness in accordance with professional accounting and auditing standards. Provides that if an examination of an audited entity is unable to be performed because the audited entity's accounts, records, files, or reports are not properly maintained or reconciled, the audited entity may be declared to be unauditable. Provides that an audited entity that is declared unauditable shall bring its accounts, records, files, or reports into an auditable condition within 90 days. Requires the SBOA to publish a list of audited entities declared unauditable on its website. Revises conditions under which the state examiner may undertake an examination based on a violation of the law. Requires the SBOA to approve a request by an audited entity to opt out of examinations and engage a certified public accountant to conduct examinations if, within the last six years, the SBOA has not issued an examination or special investigation report critical of the audited entity's internal controls and there have been no adverse reports. Provides that the SBOA may terminate its approval of the use of a certified public accountant if certain requirements are not met. Revises the provision regarding field examiner traveling expenses. Makes changes to certain reporting, resolution, and disclosure requirements. Simplifies the provision regarding parties and a plaintiff's right of recovery. Removes provisions regarding additional powers of the state examiner and attorney general. Provides that if the attorney general brings an action against an official bond, official bonds, or a crime insurance policy, the cause may be brought in the name of the state of Indiana upon the relation of the attorney general as plaintiff. Repeals a provision regarding the withdrawal or removal of counties from solid waste management districts. Repeals a provision regarding bonds and crime policies for faithful performance. Repeals a provision regarding examination reports, requisites, performance of public works, and SBOA powers. Repeals a provision regarding copies of reports filed with libraries, public inspections, and request renewals. Makes technical and conforming changes.

State board of accounts.

Rep. Matthew Lehman [R]	Rep. Gregory Porter [D]	Rep. Doug Miller [R]	Rep. Sharon Negele [R]
Sen. Eric Bassler [R]	Sen. Mike Gaskill [R]

2023-04-06 - House - House - House concurred in Senate amendments (Y: 89 N: 0 NV: 1 Abs: 10) [PASS]
2023-03-30 - Senate - Senate - Third reading (Y: 47 N: 0 NV: 0 Abs: 3) [PASS]
2023-01-23 - House - House - Third reading (Y: 98 N: 0 NV: 1 Abs: 1) [PASS]

Date	Chamber	Action
2023-04-20	House	Public Law 59
2023-04-20	House	Signed by the Governor
2023-04-18	Senate	Signed by the President of the Senate
2023-04-13	Senate	Signed by the President Pro Tempore
2023-04-11	House	Signed by the Speaker
2023-04-06	House	House concurred in Senate amendments; Roll Call 370: yeas 89, nays 0
2023-04-04	House	Motion to concur filed
2023-03-31	Senate	Returned to the House with amendments
2023-03-30	Senate	Third reading: passed; Roll Call 277: yeas 47, nays 0
2023-03-28	Senate	Senator Gaskill added as second sponsor
2023-03-28	Senate	Second reading: amended, ordered engrossed
2023-03-28	Senate	Amendment #2 (Bassler) prevailed; voice vote
2023-03-14	Senate	Committee report: do pass, adopted
2023-02-23	Senate	First reading: referred to Committee on Tax and Fiscal Policy
2023-01-24	House	Referred to the Senate
2023-01-23	House	Third reading: passed; Roll Call 17: yeas 98, nays 0
2023-01-23	House	Senate sponsor: Senator Bassler
2023-01-19	House	Second reading: amended, ordered engrossed
2023-01-19	House	Amendment #1 (Lehman) prevailed; voice vote
2023-01-17	House	Representatives Miller D and Negele added as coauthors
2023-01-17	House	Committee report: do pass, adopted
2023-01-09	House	First reading: referred to Committee on Government and Regulatory Reform
2023-01-09	House	Authored by Representative Lehman
2023-01-09	House	Coauthored by Representative Porter

Type	Source
Summary	https://iga.in.gov/legislative/2023/bills/house/1041/details
Text	https://iga.in.gov/legislative/2023/bills/house/1041/#1.INTR
Text	https://iga.in.gov/legislative/2023/bills/house/1041/#2.COMH
Text	https://iga.in.gov/legislative/2023/bills/house/1041/#3.ENGH
Text	https://iga.in.gov/legislative/2023/bills/house/1041/#4.COMS
Text	https://iga.in.gov/legislative/2023/bills/house/1041/#5.ENGS
Text	https://iga.in.gov/legislative/2023/bills/house/1041/#6.ENRS
Roll Call	https://iga.in.gov/legislative/2023/bills/house/1041/#H17
Roll Call	https://iga.in.gov/legislative/2023/bills/house/1041/#S277
Roll Call	https://iga.in.gov/legislative/2023/bills/house/1041/#H370