Committee advances county‑audit bill requiring audits be filed with State Auditor within 12 months

In a Feb. 18 work session, Senator Moore presented a revised version of LD 2009 that would clarify statutory requirements for county audits. Under the amendment, an audit conducted by a certified public accountant must be forwarded to the Office of the State Auditor within 12 months of the close of the county’s fiscal year. Exceptions may be granted for extenuating circumstances — such as difficulty finding an auditor — if the county files a request explaining why it cannot meet the deadline.

Moore told the committee the amendment also directs the Office of the State Auditor to make public any exception request and the office’s findings within 60 days. The committee discussed replacing language that would have required the State Auditor to review audits for "accuracy" (members preferred limiting review to "completeness") and adding a posting deadline for the department website. Committee members agreed to amend the draft to require posting on the department website "no later than 30 days" after receipt.

Representative Sue Salisbury moved that the committee report the bill "ought to pass as amended," delegating authority to the committee analyst, Kristen Bishop, to work with Senator Moore, county officials and stakeholder representatives to finalize non‑substantive language and guardrails. Representative Greenwood seconded the motion. The committee took a roll‑call vote and recorded unanimous support among members present.

The committee instructed staff to prepare the language amendment removing the word "accuracy," inserting the "no later than 30 days" posting requirement, and circulating the updated amendment for final language review. The committee also asked for outreach to counties to solicit feedback on the exception process and any operational implications.

Action: the committee voted 'ought to pass as amended' on LD 2009 with unanimous support among voting members present (recorded roll‑call).