senate Bill S6827A

Relates to designated viewers of audits provided to the federal clearinghouse

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 14 / Mar / 2014
    • REFERRED TO LOCAL GOVERNMENT
  • 28 / May / 2014
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 28 / May / 2014
    • PRINT NUMBER 6827A

Summary

Relates to designated viewers of audits provided to the federal clearinghouse.

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Bill Details

See Assembly Version of this Bill:
A9090A
Versions:
S6827
S6827A
Legislative Cycle:
2013-2014
Current Committee:
Senate Local Government
Law Section:
General Municipal Law
Laws Affected:
Add ยง40, Gen Muni L

Sponsor Memo

BILL NUMBER:S6827A

TITLE OF BILL: An act to amend the general municipal law, in relation
to alternate viewers of audits provided to the federal clearinghouse

PURPOSE:

The purpose of this bill is to allow state agencies the ability to
view municipalities single audit filings electronically to be in
compliance with the federal Single Audit Act of 1984, which will
reduce burdens on local government entities.

SUMMARY OF PROVISIONS:

This legislation adds a new section 40 to the general municipal law.

JUSTIFICATION:

All local government entities that receive federal dollars in excess
of an aggregate sum of $500,000 annually must file a single audit with
the federal Clearinghouse and appropriate state agencies to account
for the expenditures of those funds pursuant to the federal Single
Audit Act of 1984 and Circular A-133, put forth by the federal Office
of Management and Budget. Currently, local government entities must
file with the federal government, and then individually with each
state agency that acted as a conduit of federal funding for a related
purpose. The majority of localities required to file these audits
receive an assortment of smaller grants adding up to $500,000 for a
variety of purposes, and they are therefore required to file multiple
documents with various state agencies.

The federal Clearinghouse, a digital repository for single audit
documents that all federal agencies access online, allows entities
filing an audit to designate other authorized users of their
documents. This legislation would require municipalities to designate
the state agencies that they would be filing their audits with in
addition to their submission to the federal Clearinghouse as
authorized viewers to satisfy their state filing requirements
electronically. This simple change will improve government efficiency
by saving municipalities and local governments time, staff resources,
and money in both printing and mailing costs, while still satisfying
their responsibilities to the federal government and ensuring that the
appropriate state agencies continue to have access to the audit
information that they must receive under federal law.

LEGISLATIVE HISTORY:

This is a new bill.

FISCAL IMPLICATIONS:

None to the State or local government entities.

EFFECTIVE DATE:

This act shall take effect upon the enactment of updates made to
Circular No. A-133 by the Federal Office of Management & Budget adding


the ability to designate a viewer to a single audit filing; provided
that the federal clearinghouse shall notify the legislative bill
drafting commission upon the occurrence of the updates to Circular No.
A-133 in order that the commission may maintain an accurate and timely
database of the official test of the laws of the state of New York in
furtherance of effectuating the provisions of section 44 of the
legislative law and section 70-b of the public officers law.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 6827--A

                            I N  S E N A T E

                             March 14, 2014
                               ___________

Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee

AN ACT to amend the general municipal  law,  in  relation  to  alternate
  viewers of audits provided to the federal clearinghouse

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The general municipal  law  is  amended  by  adding  a  new
section 40 to read as follows:
  S  40. AUDITS TO FEDERAL CLEARINGHOUSE. 1. LOCAL GOVERNMENTAL ENTITIES
EXPENDING FEDERAL FUNDS THAT ARE REQUIRED TO FILE A SINGLE AUDIT TO  THE
FEDERAL  CLEARINGHOUSE  SHALL DESIGNATE ALL RELEVANT STATE AGENCIES THAT
ACTED AS A PASS-THROUGH ENTITY FOR FEDERAL FUNDS, AS DESIGNATED  VIEWERS
IN COMPLIANCE WITH THE SINGLE AUDIT ACT OF 1984 AND THE RELEVANT FEDERAL
CIRCULAR GUIDELINES.
  2.  FOR  PURPOSES  OF  THIS  SECTION: (A) "SINGLE AUDIT" SHALL MEAN AN
AUDIT REQUIRED FOR RECIPIENTS OF FEDERAL FINANCIAL ASSISTANCE  EQUAL  TO
OR  IN  EXCESS  OF  FIVE HUNDRED THOUSAND DOLLARS IN ANY FISCAL YEAR AND
INCLUDES THE MUNICIPALITY'S FINANCIAL STATEMENTS AND THE AMOUNT  OF  THE
FEDERAL FINANCIAL ASSISTANCE.
  (B) "LOCAL GOVERNMENTAL ENTITY" SHALL MEAN A MUNICIPAL CORPORATION, AS
DEFINED IN SECTION TWO OF THIS CHAPTER, OR SPECIAL DISTRICT.
  S  2. This act shall take effect upon the enactment of updates made to
Circular No. A-133 by the Federal Office of Management &  Budget  adding
the  ability  to  designate  a viewer to a single audit filing; provided
that the federal clearinghouse shall notify the legislative bill  draft-
ing  commission upon the occurrence of the updates to Circular No. A-133
in order that the commission may maintain an accurate and  timely  data-
base of the official text of the laws of the state of New York in furth-
erance  of  effectuating the provisions of section 44 of the legislative
law and section 70-b of the public officers law.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14009-05-4

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