1.1.................... moves to amend H.F. No. 577, the delete everything amendment
1.2(A11-0103), as follows:
1.3Page 28, lines 24 to 32, delete the new language and insert:
1.4"(c) in determining whether a county audit may be performed by a private certified
1.5public accountant, the state auditor must act in the public interest, and may consider the
1.6relevant circumstances, including the following criteria:
1.7(1) internal control concerns identified in management letters or other written
1.8findings or comments in the county's audits, including findings or comments not resolved;
1.9(2) any qualified opinions on the county financial statements;
1.10(3) the financial condition of the county;
1.11(4) accuracy and completeness of all financial records and related information;
1.12(5) controls over the year-end financial reporting process, including controls over
1.13procedures used to enter transactions into the general ledger; initiate, authorize, record,
1.14and process journal entries into the general ledger;
1.15(6) the recording of recurring and nonrecurring adjustments to the financial
1.16statements and audit adjustments; and
1.17(7) demonstrated experience in governmental audits of the firm or private certified
1.18public accountant seeking to perform the audit."