SB-0160,As Passed House,Mar 12, 2003
HOUSE SUBSTITUTE FOR
SENATE BILL NO. 160
A bill to provide for the audit and examination of this
state and state funds; to provide for the audit and examination
of the books and accounts of all branches, departments, offices,
boards, commissions, agencies, authorities, and institutions of
this state; to prescribe powers and duties of certain state
officers and employees; to provide for access to certain records;
to provide for the subpoena of witnesses and production of
documents and records; to prescribe penalties; and to provide for
the administration of this act.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 1. (1) The auditor general shall conduct audits and
2 examinations of all branches, departments, offices, boards,
3 commissions, agencies, authorities, and institutions of this
4 state.
5 (2) In connection with the audits and examinations described
1 in this act, the auditor general may examine, or cause to be
2 examined, the books, accounts, documents, records, performance
3 activities, and financial affairs of each branch, department,
4 office, board, commission, agency, authority, and institution of
5 this state.
6 (3) Upon demand of the auditor general, deputy auditor
7 general, or any person appointed by the auditor general to make
8 the audits and examinations provided in this act, the officers
9 and employees of all branches, departments, offices, boards,
10 commissions, agencies, authorities, and institutions of this
11 state shall produce for examination all books, accounts,
12 documents, and records of their respective branch, department,
13 office, board, commission, agency, authority, and institution and
14 truthfully answer all questions relating to their books,
15 accounts, documents, and records of their respective activities
16 and affairs.
17 (4) In connection with audits and examinations described in
18 this act, the auditor general, deputy auditor general, or any
19 person appointed to make audits and examinations may issue
20 subpoenas, direct the service of the subpoena by any police
21 officer, and compel the attendance and testimony of witnesses;
22 may administer oaths and examine any person as may be necessary;
23 and may compel the production of books, accounts, papers,
24 documents, and records. The orders and subpoenas issued by the
25 auditor general, deputy auditor general, or any person appointed
26 with the duty of making the examinations provided in this
27 subsection may be enforced upon application to any circuit court
1 as provided by law.
2 (5) The auditor general may employ and compensate auditors,
3 examiners, and assistants as he or she considers necessary. In
4 addition, the auditors, examiners, and assistants shall be paid
5 their necessary traveling expenses while engaging in the duties
6 provided under this act. Compensation and expenses shall be paid
7 out of the funds appropriated for that purpose. The auditor
8 general and the deputy auditor general shall receive their actual
9 traveling expenses incurred while engaging in the duties provided
10 under this act, which shall be paid out of the funds appropriated
11 for that purpose.
12 (6) Any person who gives or offers to any examiner,
13 accountant, clerk, or other employee of the auditor general, any
14 money, gift, emolument, or thing of value for the purpose of
15 influencing the action of the examiner or other employee, in any
16 matter relating to the examination of any public account
17 authorized by this act, or for the purpose of preventing or
18 delaying the examination of any public account, or for the
19 purpose of influencing the action of the examiner or other
20 employee, in framing, changing, withholding, or delaying any
21 report of any examination of any public account, is guilty of a
22 misdemeanor, punishable by a fine of not more than $1,000.00 nor
23 less than $200.00, or imprisonment for not more than 6 months and
24 not less than 30 days, or both.
25 (7) Any person appointed by the auditor general to make the
26 examinations provided for under this act, or any officer, clerk,
27 or other employee of the auditor general, who receives or
1 solicits any money, gift, emolument, or anything of value for the
2 purpose of being influenced in the matter of the examination of
3 any public account authorized by this act, or for the purpose of
4 being influenced to prevent or delay the examination of any
5 public account, is guilty of a misdemeanor, punishable by a fine
6 of not more than $1,000.00 and not less than $200.00, or
7 imprisonment for not more than 6 months and not less than 30
8 days, or both.
9 (8) As used in this act:
10 (a) "Audit" means a post audit of financial transactions and
11 accounts or performance audit as described in section 53 of
12 article IV of the state constitution of 1963.
13 (b) "Auditor general" means the individual appointed auditor
14 general under section 53 of article IV of the state constitution
15 of 1963.
16 (c) "Examination" means an inquiry, compilation, or review
17 within the scope of the auditor general's authority under section
18 53 of article IV of the state constitution of 1963.