08 SB300/AP
Senate
Bill 300
By:
Senators Rogers of the 21st and Pearson of the 51st
AS PASSED
AS PASSED
AN
ACT
To amend Title 50 of the Official Code of Georgia Annotated, relating to state government, so as to provide for audits and the examination of books and records; to provide for the creation and maintenance of a website which provides public access to certain state expenditure information; to provide for a short title; to provide for procedures, conditions, and limitations; to provide for powers, duties, and authority of the Department of Audits and Accounts and the Department of Revenue; to provide for related matters; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Title
50 of the Official Code of Georgia Annotated, relating to state government, is
amended by revising Code Section 50-6-4, relating to special examinations,
audits, and vulnerability assessments, as follows:
"50-6-4.
The
Governor, the Appropriations Committee of the House of Representatives, or the
Appropriations Committee of the Senate shall have the right and authority to
direct and require the state auditor to make a special examination into and
audit of all the books, records, accounts, vouchers, warrants, bills, and other
papers, records, financial transactions, and management of any department,
institution, agency, commission, bureau, authority, or office of the state at
any time. The state auditor may conduct special examinations and audits which
are, without limitation, financial audits (including financial related audits
and financial statement audits), compliance audits, performance audits, and
vulnerability assessments or reviews. Without limitation, vulnerability
assessments or reviews may be made with respect to any electronic financial
information systems; other information, management, or operational systems;
computers; computer operating and applications software; computing networks;
Internet websites; and data processing centers. Tests conducted in connection
with such reviews and assessments may include, but are not limited to,
penetration testing and network, web, and data base scanning."
SECTION
2.
Said
title is further amended by revising Code Section 50-6-7, relating to state
officials to produce books, records, and other papers to the state auditor for
examination, as follows:
"50-6-7.
All
officers, agents, employees, departments, institutions, commissions,
authorities, and bureaus of the state shall produce and turn over to the state
auditor or his or her assistants for examination and audit, whenever demanded by
the state auditor, all of their books, records, accounts, vouchers, warrants,
bills, and other papers dealing with or reflecting upon the financial
transactions and management of such department, institution, agency, commission,
authority, bureau, or office, including any and all cash on hand, but not
including cash in banks, the amount of cash in banks to be ascertained by
certificate furnished to the state auditor by the bank."
SECTION
3.
Said
title is further amended by revising Code Section 50-6-24, relating to duties
and powers of the state auditor, as follows:
"50-6-24.
The
duties and powers of the state auditor shall be as follows:
(1)
Reserved;
(2)
To examine thoroughly all financial transactions of all the state departments,
institutions, agencies, commissions, bureaus, authorities, and officers and to
keep such accounting records as are necessary to provide and maintain a current
check upon the fiscal affairs and transactions of all state departments,
institutions, agencies, etc.;
(3)
To examine and audit thoroughly, at least once a year and more frequently if
possible, each and all of the books, records, accounts, vouchers, warrants,
bills, and all other papers and records of each and every department,
institution, agency, commission, bureau, authority, and officer of the state
which or who receives funds from the state or which is maintained in whole or in
part by public funds, fees, or commissions. Upon the completion of each audit
the state auditor shall prepare a complete report of the same in triplicate, one
copy of which shall be filed with the official in charge of the department,
institution, etc., so examined, one copy of which shall be transmitted to the
Governor, and the third copy of which shall be filed in the office of the state
auditor as a permanent record and for the use of the press of the state. In any
such report, the state auditor shall call special attention to any illegal,
improper, or unnecessary expenditures; all failures to keep records and vouchers
required by the law; and all inaccuracies, irregularities, and shortages and
shall make specific recommendations for the future avoidance of the
same;
(4)
To prepare annual and, whenever required, special reports to the Governor and
the General Assembly showing the general financial operation and management of
each state department, institution, agency, commission, authority, and bureau;
showing whether or not the same is being handled in an efficient and economical
manner; and calling special attention to any excessive cost of operation or
maintenance, any excessive expense, and any excessive price paid for goods,
supplies, or labor by any such department, institution, agency, etc.;
and
(5)
To make special examination into and report of the place and manner in which the
funds of the state are kept by the several departments, institutions, agencies,
commissions, bureaus, authorities, and officers after the same have been drawn
from the state treasury or after the same have been collected and to report who
has possession of the same or where the same are deposited, whether the same
draw interest, the rate of interest, and whether the same are properly protected
by bond, provided that this chapter shall not be construed so as to authorize
the state auditor to remove or in any way interfere with any funds so
deposited."
SECTION
4.
Said
title is further amended by revising Code Section 50-6-25, relating to
maintenance of statistics on architectural and engineering firms doing business
with the state and ineligibility of firms, as follows:
"50-6-25.
(a)(1)
The state auditor shall maintain statistics on all architectural and engineering
firms doing business with the various departments, agencies, authorities, and
public corporations of the state, except the Department of Transportation which
shall be governed by paragraph (2) of this subsection. The statistics shall
show the percentage of the total state business done by each such firm and shall
be made available to the General Assembly and all departments, agencies,
authorities, and public corporations of the state using architectural and
engineering services. The state auditor shall compile the statistics and shall
maintain the statistics current on a monthly basis.
(2)
The state auditor shall include in the statistics provided for in paragraph (1)
of this subsection all architectural and engineering firms doing business with
the Department of Transportation. The Department of Transportation shall report
its architectural and engineering contracts to the state auditor in two
divisions. In the first division, such department shall report those contracts
which are under a gross value of $1 million at the time of execution by the
total contract amount without accounting for any subcontracts. In the second
division, such department shall report those contracts with a gross value in
excess of $1 million at the time of execution and shall report all subcontracts
thereunder which are in excess of $25,000.00 as further provided for in this
Code section. The statistics shall show the total percentage of state business
done by each such firm and shall be made available to the General Assembly and
the Department of Transportation. The state auditor shall compile the statistics
and shall maintain the statistics current on a monthly basis. With respect to
any contract of the Department of Transportation in excess of $1 million with an
architectural or engineering firm which awards a portion of the business in an
amount in excess of $25,000.00 under such contract to one or more subcontractors
or joint-venture partners, such department shall report to the state auditor the
amount of each subcontractor or joint-venture partner with that portion of the
business awarded to such subcontractor or joint-venture partner, and such
amounts shall not be listed or included as business of the Department of
Transportation awarded to the architectural or engineering firm receiving the
state contract. The architectural or engineering firm shall report to the
Department of Transportation, as part of its preaward audit conducted by such
department, the amount of business in excess of $25,000.00 under an anticipated
contract which the contractor intends to award to any subcontractor or
joint-venture partner, and, after verification that the information reported is
correct, the Department of Transportation shall furnish such information to the
state auditor. The state auditor shall revise the statistics with respect to
architectural and engineering firms currently doing business with the Department
of Transportation with respect to contracts outstanding on April 19, 1995, under
which all services have not been performed by such architectural and engineering
firms in satisfaction of the contract. Such revised statistics shall be
computed in accordance with the provisions of this subsection crediting
subcontractors and joint-venture partners with business awarded to them and
providing that such amounts credited shall not be listed or included as business
of the state awarded to the architectural or engineering firm receiving the
state contract. Such revised statistics shall be provided by the contractor
within 60 days of April 19, 1995, and, after such time, the state auditor shall
not be required to revise such statistics.
(b)
Any architectural or engineering firm which has received more than 10 percent of
the total awarded for such services by the departments, agencies, authorities,
and public corporations of the state during any period of 36 months, as
calculated pursuant to the provisions of subsection (a) of this Code section and
shown by the statistics of the state auditor, shall be ineligible to contract
with any department, agency, authority, or public corporation of the state until
the firm, during any period of 36 months, has been awarded less than 10 percent
of the total awarded for such services; provided, however, that any
architectural or engineering firm may contract with the Department of
Transportation for not more than 30 percent of the total awarded for such
services, 10 percent for transportation purposes, and 20 percent for tollway
purposes."
SECTION
5.
Said
title is further amended by revising Code Section 50-6-27, relating to annual
personnel report, copies for the General Assembly, and public inspection, as
follows:
"50-6-27.
The
state auditor shall prepare each year a report showing the entire personnel of
every office, institution, board, department, and commission in the executive
department of the state government, of every state authority, of every
university or college in the University System of Georgia, and of every local
board of education. The report shall list the name, title or functional area,
salary, and travel expense incurred by each such individual, which information
shall be allocated to the respective office, institution, board, department,
commission, authority, university, college, or local board of education
affected. The report shall be kept in the state auditor´s office and shall
be available for public inspection during regular business hours. Copies of the
report or portions of the report shall be made available on request and posted
online in a searchable data base. Each office, institution, board, department,
commission, authority, university, college, and local board of education is
required and directed to submit to the state auditor, in a format prescribed by
the state auditor, a listing of all personnel of such office, institution,
board, department, commission, authority, university, college, or local board of
education showing name, title or functional area, salary, and travel expense for
each individual. The state auditor shall furnish each member of the General
Assembly a card or form so that a copy of such report may be requested by any
member who desires one."
SECTION
6.
Said
title is further amended by revising Code Section 50-6-30, relating to
conducting hearings and assistance of the Attorney General, as
follows:
"50-6-30.
A
hearing as provided in Code Section 50-6-29 shall be held in the county where
the department or institution being investigated is located and may be presided
over by the state auditor. The state auditor shall, at any time when he or she
deems necessary, request of the Governor, Lieutenant Governor, or Speaker of the
House of Representatives legal assistance in conducting the investigation. Upon
such request, the Governor shall designate the Attorney General, his or her
assistants, or any special assistant attorney general for the purpose of
assisting the state auditor in the prosecution of the
investigation."
SECTION
7.
Said
title is further amended by adding a new Code section to read as
follows:
"50-6-32.
(a)
This Code section shall be known and may be cited as the 'Transparency in
Government Act.'
(b)
As used in this Code section, the term:
(1)
'Agency' means each department, commission, authority, and agency of the
executive branch of government and the Board of Regents of the University System
of Georgia.
(2)
'Searchable website' means a website that allows the public to review and
analyze information identified in subsection (c) of this Code
section.
(c)
No later than January 1, 2009, the department shall develop and operate a single
searchable website accessible by the public, at no cost, that provides the
following information pertaining to state fiscal year 2008:
(1)
The State of Georgia Comprehensive Annual Financial Report that includes an
indexed statement of operations and a statement of financial condition of the
state in accordance with governmental generally acceptable accounting
principles;
(2)
The annual Budgetary Compliance Report for the state that provides, by agency,
an indexed report comparing budgeted and actual revenues and expenditures by
budgetary units for each organization included in the Appropriations Act, as
amended. Such report shall include, at a minimum, a statement of the taxes and
other revenues remitted to the state treasury and operating revenues retained by
the agency during the immediately preceding fiscal year as well as a statement
of total expenditures made by the agency during the immediately preceding fiscal
year;
(3)
The annual State of Georgia Single Audit Report that provides, by federal grant,
an indexed listing of all expenditures of federal funds and also discloses by
state organization any audit findings and corrective actions to be
taken;
(4)
Salaries and expenses of full-time and part-time employees and board
members;
(5)
A list of consultant expenses and other professional services
expenses;
(6)
State Budget in Brief, indexed by reporting agency; and
(7)
All performance audits conducted by the department for the preceding five
years.
As
soon as is practical after the close of each fiscal year, the department shall
update the single searchable website for such fiscal year to include the
information set forth in this subsection.
(d)
No later than January 1, 2010, the department shall develop and add to the
searchable website a report of certain grant and contract payments made or due
to vendors by agencies reporting through the state´s general financial
accounting and information system and all payments made through economic and
incentive programs operated by the Department of Economic Development, the
Department of Labor, the Department of Community Affairs, the Department of
Agriculture, and the Georgia Lottery Corporation pertaining to state fiscal year
2009. Such report shall include, at a minimum:
(1)
A list of all obligations entered into by the agency during the immediately
preceding fiscal year which call for the agency to expend at any time in the
aggregate more than $50,000.00; and
(2)
A list of the names of each person, firm, or corporation that has received from
the agency during the immediately preceding fiscal year payments in excess of
$20,000.00 in the aggregate, including the amount paid to such person, firm, or
corporation during such period.
As
soon as is practical after the close of each fiscal year, the department shall
update the single searchable website for such fiscal year to include the
information set forth in this subsection.
(e)
All agencies of state government shall provide to the Department of Audits and
Accounts such information as is necessary to accomplish the purposes of this
Code section.
(f)
Nothing in this Code section shall require the disclosure of information which
is considered confidential by state or federal law."
SECTION
8.
All
laws and parts of laws in conflict with this Act are repealed.