This is the follow-up to our previous communication, Reporting Requirement (SB 1421), dated September 27, 2016 and Reporting Requirement (SB 1421) - Part 2, dated October 7, 2016, regarding reporting requirements for boards, commissions, councils and advisory committees. Please share this information with your Agency Head.
The General Accounting Office provided a listing of boards, commissions, councils or advisory committees and the pay authorized by statute on December 13, 2016 in compliance with the requirements of Laws 2016, Chapter 328, Section 2 (SB 1421). Since that time, we have continued to make updates to incorporate minor additional information that has come available. We have also been conferring with the Auditor General’s office throughout this past year and are providing an updated report for your reference. Our updated report can be found here: Reporting Requirement (SB 1421) – UPDATE
The Auditor General’s Office has issued the State Board Member Per Diem Compensation and Expense Reimbursements report for the year ended June 30, 2016. The Auditor General’s report can be found here: Report highlights Full report
The principal findings of the Auditor General’s report were that some board members were not paid through the State’s centralized payroll system and that there were inconsistencies in how board members were paid. The GAO has addressed the first of these findings by issuing SAAM 5565, “Compensation and Expense Reimbursements Paid to Board Members.”
The Auditor General’s report attributes the other inconsistencies—including payments not in compliance with statute or rule—to boards’ failure to develop internal policies and procedures.
The GAO, like the Auditor General, believes that an entity’s policies and procedures are an important constituent of an acceptable internal control structure.
If you have any questions for the General Accounting Office, you may contact Clark Partridge at 602-542-5405.