Chapter 23 — Auditor

[PART I. OFFICE OF AUDITOR PROPER] §23-1 Definition. As used in this chapter: "Departments, offices, and agencies" means and includes all executive departments, boards, commissions, bureaus, offices, agencies, and all independent commissions and other establishments of the state …

§23-10 Penalty for violation and false evidence. Any person summoned or subpoenaed as provided in section 23-5 to give testimony or to produce any accounts, books, records, files, papers, documents, or other evidence relating to any matter under inquiry, who wilfully makes defaul…

§23-14 Rapid transportation authority; annual review. (a) Beginning on September 5, 2017, and ending on December 31, 2031, the auditor, on an annual basis, shall conduct a review of any rapid transportation authority in the State charged with the responsibility of constructing, o…

§23-2 Auditor; appointment, tenure, removal. The auditor shall be appointed, hold office for such term, and be subject to removal in the manner prescribed in section 10, Article VII, of the Constitution. [L Sp 1959 1st, c 14, pt of §1; am L 1963, c 184, pt of §1; Supp, pt of §2-3…

PART II. LEGISLATIVE SCIENTIFIC ADVISORY COMMITTEE--REPEALED §§23-21 to 27 REPEALED. L 1989, c 165, §3.

§23-3 Salary of the auditor and appropriations. (a) Effective July 1, 2005, the salary of the auditor shall be the same as the salary of the director of health. The salary of the auditor shall not be diminished during the auditor's term of office, unless by general law applying t…

§23-4 Duties. (a) The auditor shall conduct postaudits of the transactions, accounts, programs, and performance of all departments, offices, and agencies of the State and its political subdivisions. The postaudits and all examinations to discover evidence of any unauthorized, ill…

PART III. LEGISLATIVE ECONOMIC ADVISORY COUNCIL--REPEALED §§23-41 to 47 REPEALED. L 1989, c 165, §3.

§23-5 Auditor; powers. (a) The auditor may examine and inspect all accounts, books, records, files, papers, and documents and all financial affairs of every department, office, agency, and political subdivision; provided that: (b) The auditor may cause search to be made and extra…

[PART IV.] SOCIAL AND FINANCIAL ASSESSMENT OF PROPOSED MANDATORY HEALTH INSURANCE COVERAGE §23-51 Proposed mandatory health insurance coverage; impact assessment report. Before any legislative measure that mandates health insurance coverage for specific health services, specific …

§23-52 Assessment report; contents. The report required under section 23-51 for assessing the impact of a proposed mandate of health coverage shall include at the minimum and to the extent that information is available, the following:

§23-6 Examination under oath. The auditor may administer oaths to persons summoned to appear before the auditor and may question such persons, under oath, concerning receipts and expenditures of money and concerning all other things and matters necessary for the due execution of …

§23-7 Discovery of irregularities. In case the auditor at any time discovers evidence of any unauthorized, illegal, irregular, improper, or unsafe handling or expenditure of state funds, or other improper practice of financial administration or if at any time it comes to the audi…

[PART VI.] REVIEW OF TAX EXEMPTIONS, EXCLUSIONS, AND CREDITS §23-71 Review of certain exemptions, exclusions, and credits under the general excise and use taxes, public service company tax, and insurance premium tax. (a) The auditor shall conduct a review of the tax exemptions, e…

§23-72 Review for 2019 and every tenth year thereafter. (a) The exemptions and exclusions under the general excise and use taxes listed in subsection (c) shall be reviewed in 2019 and every tenth year thereafter. (b) The auditor shall submit the findings and recommendations of th…

§23-8 Assistance and staff. (a) In the performance of the auditor's duties, the auditor may employ the services of one or more certified public accountants or accounting firms, and other assistants and clerical workers as may be necessary; provided the cost thereof shall not exce…

§23-9 Reports. The auditor shall, at each regular session, submit a report to the legislature of the audits and examinations conducted by the auditor for the immediately preceding fiscal year and all other audits and examinations conducted by the auditor during the current fiscal…

[PART VII.] REVIEW OF TAX CREDITS, EXCLUSIONS, AND DEDUCTIONS §23-91 Review of certain credits, exclusions, and deductions under the income tax and financial institutions tax. (a) The auditor shall conduct a review of the tax credits, exclusions, and deductions listed in sections…

§23-93 Review for 2021 and every fifth year thereafter. (a) The credits, exclusions, and deductions under the income tax and financial institutions tax listed in subsection (c) shall be reviewed in 2021 and every fifth year thereafter. (b) The auditor shall submit the findings an…

§23-94 Review for 2022 and every fifth year thereafter. (a) The credits and exclusions under the income tax listed in subsection (c) shall be reviewed in 2022 and every fifth year thereafter. (b) The auditor shall submit the findings and recommendations of the reviews to the legi…

§23-95 Review for 2023 and every fifth year thereafter. (a) The credits and deductions under the income tax and financial institutions tax listed in subsection (c) shall be reviewed in 2023 and every fifth year thereafter. (b) The auditor shall submit the findings and recommendat…

§23-96 Review for 2024 and every fifth year thereafter. (a) The credits under the income tax listed in subsection (c) shall be reviewed in 2024 and every fifth year thereafter. (b) The auditor shall submit the findings and recommendations of the reviews to the legislature and gov…