Matt Lehman
- Republican
- Representative
- District 79
Author
Makes various changes to statutes concerning the state board of accounts (board). Adds a definition of a "responsible officer of an audited entity". Allows the audit committee to determine the amount of the bond for the state examiner, deputy examiners, and field examiners based on applicable risk considerations. Repeals a statute that addresses duties required by law on April 5, 1909. Provides that, for purposes of the risk based examination criteria, the board may perform examinations of certain audited entities more frequently than once every four years if required by a ratings agency that rates debt maintained by such an audited entity. Provides that the board may issue management letters based on professional auditing standards to certain audited entities. Provides that the state examiner, deputy examiner, or field examiner may issue subpoenas to enforce the filing of certain reports. Establishes a procedure governing the examination of certain bodies corporate and politic. Provides that the procedure applies only to a body corporate and politic whose enabling statute does not provide for an audit, examination, or other engagement by the state board of accounts or an independent public accounting firm concerning financial or compliance related matters of the body corporate and politic. Makes changes to statutes establishing the forfeiture of office for the failure to file certain reports, interference with an examiner, and the failure to adopt or use the system of accounting and reporting adopted by the board. Provides that, as an alternative to an order to forfeit office, a court may impose a civil penalty that does not exceed $500 for each day that the public officer or responsible officer continues to violate an obligation with respect to an audit, examination, or other engagement by the board. Specifies that the individual is personally liable for a civil penalty imposed on the individual for such a violation. Provides that the board may collect the expenses from the audited entity that the board incurs in carrying out the audit, examination, or other engagement.
Public Law 157
Signed by the Governor
Signed by the President of the Senate
Signed by the Speaker
Signed by the President Pro Tempore
CCR # 1 filed in the Senate
Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 392: yeas 92, nays 0
Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 395: yeas 43, nays 6
CCR # 1 filed in the House
Senate advisors appointed: Spartz and Tallian
Senate conferees appointed: Bassler and Niezgodski
Returned to the House with amendments
Motion to dissent filed
House dissented from Senate amendments
House conferees appointed: Lehman and Porter
House advisors appointed: Barrett, Negele, Campbell and Hamilton
Third reading: passed; Roll Call 285: yeas 47, nays 3
Second reading: amended, ordered engrossed
Amendment #4 (Stoops) failed; voice vote
Amendment #8 (Bassler) prevailed; voice vote
Senator Randolph added as cosponsor
Committee report: amend do pass, adopted
First reading: referred to Committee on Appropriations
Referred to the Senate
Senate sponsors: Senators Bassler and Spartz
Third reading: passed; Roll Call 140: yeas 94, nays 0
Amendment #1 (Porter) failed; Roll Call 118: yeas 32, nays 61
Second reading: ordered engrossed
Committee report: amend do pass, adopted
Representative Porter added as coauthor
First reading: referred to Committee on Ways and Means
Authored by Representative Lehman
| Bill Text Versions | Format |
|---|---|
| Introduced House Bill (H) | |
| House Bill (S) | |
| House Bill (S) | |
| Engrossed House Bill (H) | |
| Enrolled House Bill (H) |
| Document | Format |
|---|---|
| Fiscal Note: HB1108.05.ENRS.FN001 | |
| Committee Report: HB1108.04.ENGS.CCS001 | |
| Committee Report: HB1108.04.ENGS.CCH001 | |
| Fiscal Note: HB1108.04.ENGS.FN001 | |
| Fiscal Note: HB1108.04.ENGS.FN002 | |
| Fiscal Note: HB1108.03.COMS.FN001 | |
| Floor Amendment: HB1108.03.COMS.AMS001 | |
| Floor Amendment: HB1108.03.COMS.AMS002 | |
| Floor Amendment: HB1108.03.COMS.AMS003 | |
| Floor Amendment: HB1108.03.COMS.AMS005 | |
| Floor Amendment: HB1108.03.COMS.AMS006 | |
| Floor Amendment: HB1108.03.COMS.AMS007 | |
| Floor Amendment: HB1108.03.COMS.AMS008 | |
| Floor Amendment: HB1108.03.COMS.AMS004 | |
| Committee Report: HB1108.02.COMH.CRS001 | |
| Fiscal Note: HB1108.02.COMH.FN001 | |
| Fiscal Note: HB1108.02.COMH.FN002 | |
| Fiscal Note: HB1108.02.COMH.FN003 | |
| Floor Amendment: HB1108.02.COMH.AMH001 | |
| Committee Amendment: HB1108.02.COMH.AMS06 | |
| Committee Report: HB1108.01.INTR.CRH001 | |
| Fiscal Note: HB1108.01.INTR.FN001 | |
| Committee Amendment: HB1108.01.INTR.AMH02 | |
| Committee Amendment: HB1108.01.INTR.AMH03 |
Data on Open States is updated periodically throughout the day from the official website of the Indiana General Assembly.
If you notice any inconsistencies with these official sources, feel free to file an issue.