H.B. 219                                                 VETOES

(2)     at the time of appointment, have at least 3 years' accounting experience;
and

(3)     while in office, be covered by a surety bond in the form and amount
required by law.

(d)     Subject to the policies and directives of the Director and the Joint Budget and
Audit Committee, the Legislative Auditor has general administrative control of the
operation of the Office of Legislative Audits.

(e)     The Legislative Auditor shall devote full time to the duties of office.
2-1214.

(a)     With the approval of the Director, the Legislative Auditor shall appoint a
Deputy Legislative Auditor and other professional staff.

(b)     (1) The Deputy Legislative Auditor must be licensed as a certified public
accountant in the State.

(2) The Deputy Legislative Auditor:

(i) has the duties delegated by the Legislative Auditor; and

(ii) may be designated by the Director to act as Legislative Auditor if
the office is vacant or the Legislative Auditor is unable to perform the duties of office.

2-1215.

(a) (1) In this subsection, "unit" includes EACH STATE DEPARTMENT,
AGENCY, AND PROGRAM, INCLUDING each clerk of court and each register of wills.

(2) (i) At least once every [2] 3 years, the Office of Legislative Audits
shall CONDUCT A FISCAL/COMPLIANCE audit OF each unit of the State government
EXCEPT FOR UNITS IN THE LEGISLATIVE BRANCH.

(II) IN DETERMINING THE AUDIT SCHEDULE FOR A UNIT, THE
OFFICE OF LEGISLATIVE AUDITS SHALL TAKE INTO CONSIDERATION:

1.       THE MATERIALITY AND RISK OF THE UNIT'S FISCAL
ACTIVITIES WITH RESPECT TO THE STATE'S FISCAL ACTIVITIES;

2.       THE COMPLEXITY OF THE UNIT'S FISCAL STRUCTURE;
AND

3.       THE NATURE AND EXTENT OF AUDIT FINDINGS IN THE
UNIT'S PRIOR AUDIT REPORTS.

(III) EACH AGENCY OR PROGRAM MAY BE AUDITED SEPARATELY
OR AS PART OF A LARGER ORGANIZATIONAL UNIT OF STATE GOVERNMENT.

[(ii)] (IV) 1. The Office of Legislative Audits has the authority to
conduct a separate investigation of an act or allegation of fraud, waste, or abuse in the
obligation, expenditure, receipt, or use of State funds.

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