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difference. But as the language it accomplishes these
purposes and 1 offer this only by way of explanation.
First it makes certain that it is the
General Assembly which shall provide for post-audit of
state finances and create the agency. It is the General
Assembly which will initiate by law the post-audit
program by an agency but that agency shall be of the
General Assembly, divorced completely from the executive
as it should be.
It shall be directed by a person appointed by
it -- it is the General Assembly -- and under its control
under the control of the General Assembly. The reasons
for couching it this way may be summarized in this fashion.
We are not creating an office of such constitutional
dimension that an auditor may be the only person directed
to perform this function, because it may well be an
agency because you are dealing with more than the mere
functions of an auditor.
We are dealing with the matter of performance
as well and one who may be qualified as an auditor may
find of necessity that he must work with someone who is |
