§ 2-5-1.7-13 — Legislative services agency audits

Indiana § 2-5-1.7-13

• Jurisdiction: Indiana
• Art. 5: LEGISLATIVE AGENCIES AND STUDY
• Ch. 1.7: Access to Government Information by the General

Text

(a) This section applies when a law or the
legislative council directs the legislative services agency to:
(1) conduct an independent, objective, nonpartisan audit or other
assessment of the stewardship, performance, or cost of
government entity policies, programs, or operations; or
(2) review an audit or other assessment related to the stewardship,
performance, or cost of governmental entity policies, programs,
or operations.
(b) Upon request, a governmental entity shall provide the legislative
services agency with sufficient, appropriate evidence that provides a
reasonable basis for findings and conclusions related to the objective
of the assessment.
(c) The legislative services agency shall use generally accepted
governmental auditing standards as a guideline for conducting or
reviewing an assessment (including the nature, extent, and timing of
necessary evidence and assessment activities) and determining the
sufficiency and appropriateness of evidence.
(d) A governmental entity may redact material that is confidential
under any law only to the extent the legislative services agency
determines the legislative services agency has a reasonable basis for
findings and conclusions related to the objective of the assessment
without the redacted material, as determined under generally accepted
governmental auditing standards.

Legislative History

As added by P.L.269-2017, SEC.1. Amended by P.L.86-2018, SEC.2.