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House approves measure to codify internal-audit oversight for large school districts and state agencies
Summary
Second Substitute SB 93 passed the House after sponsors said it codifies best practices for internal-audit subcommittees and requires internal audit programs for large LEAs (10,000+ students); the bill passed as amended 40-31.
Second Substitute Senate Bill 93, presented as a public‑education and state‑agency accountability measure, passed the House following sponsor presentations about internal-audit roles and requirements.
Representative Edelson (floor presenter on the education provisions) described the bill as a codification of an existing state board rule (R277-113) by making audit subcommittees and internal-audit oversight explicit in statute for governing boards of school districts and charter schools. The measure requires an internal-audit program for large local education agencies (defined in the bill as those with 10,000 or more students), elevates internal-audit oversight to the board and audit-subcommittee level, clarifies duties of internal-audit directors and includes confidentiality provisions for the Tax Commission, and allows agencies or LEAs to contract with the state auditor or external CPAs for audit services.
Edelson said the substitute was a narrower, "watered down" floor substitute compared with the committee version but preserves the core oversight functions. Sponsors said the fiscal note had been reduced and the bill does not require every LEA to hire an internal auditor but does require basic internal-audit procedures.
After brief debate and a summation, the clerk reported the vote: second substitute SB 93 passed the House 40-31 as a substitute and amended.
What happens next: The bill will be returned to the Senate for further consideration as amended by the House.
