Provide for statewide agency audit

2025 Regular Session

Proposes a statewide agency audit to boost accountability and transparency across state government; requires access to records, periodic audits, and action on findings.

(LC) Draft Died in Process

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Summary of LC 2248 — Provide for statewide agency audit

Overview

LC 2248 is a draft bill introduced on December 7, 2024, with the stated purpose of providing for a statewide agency audit. The bill was assigned a drafter and proceeded as a draft, but it died in the process, with the most recent action noting “Draft Died in Process” on May 22, 2025. There is no finalized text available in the provided information.

Purpose and intent

Create or authorize a statewide framework for auditing state agencies.

Improve accountability, transparency, and financial integrity across state government.

Provide independent or legislative-level oversight to identify inefficiencies, waste, or mismanagement and to inform policy decisions.

Key provisions (note: actual text is not provided in the summary)

Because the bill text is not included here, the following are common components typically associated with statewide audit bills. If LC 2248 were enacted, the exact provisions may differ.
- Scope: Establish audit authority over all state agencies, departments, and major programs.
- Auditing body and standards: Designate an auditing entity (e.g., a legislative auditor or independent auditor) and set applicable auditing standards and methodologies.
- Audit frequency and types: Define the cadence (e.g., annual or periodic financial and performance audits) and the scope (financial, compliance, performance, and/or operational audits).
- Access and cooperation: Require agencies to provide records, data, and personnel access necessary for audits; protect audit personnel during the process.
- Reporting: Specify where audit findings are reported (e.g., to the legislature, governor, and relevant committees) and the format and deadlines for recommendations and remedial actions.
- Accountability and implementation: Include requirements for agencies to respond to audit findings, implement corrective actions, and report back on progress.
- Funding and staff: Address the fiscal implications, including funding for the auditing function and staffing levels.
- Confidentiality and protections: Establish measures to protect sensitive information and compliance with legal confidentiality requirements.

Affected parties

State agencies, departments, and programs subject to audits.

The legislative branch (or designated auditing entity) responsible for conducting audits and reviewing findings.

The executive branch, including agency heads and administrators.

Taxpayers and the public, who benefit from enhanced accountability and transparency.

Procedural history and timeline

Introduced: December 7, 2024 (Drafter Assigned).

2024-12-07: (LC) Drafter Assigned.

2025-05-22: (LC) Draft Died in Process.

Current status: Draft died in process; no enacted version as of the latest action.

Potential impact and considerations

If revived, the bill could establish a new or expanded auditing framework that may require agencies to align with standardized audit practices and reporting timelines.

Fiscal impact would depend on the scope and staffing needs of the auditing entity.

Legislative and executive branch coordination would be essential to ensure feasible implementation and follow-up on audit recommendations.

Next steps / tracking

To monitor updates, check for any reintroduction in future sessions or amendments to LC 2248.

Review the specific bill text if and when available to understand exact provisions, definitions, timelines, and fiscal notes.