stance, there is no difference. But the lan-
guage accomplishes these purposes and I
offer this only by way of explanation.
First it makes certain that it is the
General Assembly which shall provide for
post-audit of state finances and create the
agency. It is the General Assembly which
will initiate by law the post-audit program
by an agency but that agency shall be of
the General Assembly, divorced completely
from the executive as it should be.
It shall be directed by a person appointed
by the General Assembly, and under its
control. The reasons for couching it this
way may be summarized in this fashion.
We are not creating an office of such con-
stitutional dimension that an auditor may
be the only person directed to perform this
function, because it may well be an agency
because you are dealing with more than
the mere functions of an auditor.
We are dealing with the matter of per-
formance as well and one who may be
qualified as an auditor may find of neces-
sity that he must work with someone who
is qualified as an administrator, an engi-
neer, or may have numerous other qualifi-
cations before he is equipped to determine
whether or not performance has been truly
carried out according to the enactment of
the legislation creating the project and the
expenditure.
We believe that we should provide for it
this way so that it would be an office of
such stature that if the General Assembly
sees fit to retain this individual, he may be
continued on by the next General Assembly.
But it is at their pleasure literally that he
serves because he is their agent and is
serving under them. It so happens that in
the proposal which the Legislative Council
has now prepared for presentation to the
General Assembly they are asking that all
of the post-audit functions be transferred
to the legislative branch, that principle is
encompassed within this matter before us
now. They say likewise that the work of
the legislative auditor should be addressed
not only to agency compliance and other
pertinent laws, but also to general per-
formance of the agency and suggested im-
provements thereof.
Then they go further. In the Legislative
Council's enactment they refer to matters
relating to the creation of a bureau, part
of whose function shall be that of the pres-
ent Fiscal Research Bureau, other parts
dealing with the budget, and another area
dealing with post-audit and post-audit de-
termination of performance. |
I point this out to you because we feel
it is wrong for us to go into detail in this
proposal. We therefore have couched it in
this very general language saying that
post-audit shall be under the General As-
sembly, and saying it shall be by persons
under the control of the General Assembly.
That pretty much is the basis of what we
are talking about.
We make no recommendation whatever
with respect to the executive type of audit.
That is not before us, and we are not sug-
gesting anything about it. Mr. Chairman,
that is the explanation with respect to
SF-I.
THE CHAIRMAN: Are there any ques-
tions for the purpose of clarification? If
not, under the rule — Delegate Boyer.
DELEGATE BOYER: If I may, Judge,
just for clarification, what was the intent
of the Committee where it quotes the agency
of the General Assembly, and is there any-
thing comparable that the General Assem-
bly has as an agency now?
DELEGATE SHERBOW:Yes, I would
say the State Fiscal Research Bureau,
which, however, is hybrid. It is not quite
under the legislative branch, but as encom-
passed by the proposed act, that agency
would be under the legislature and would
not be a person but would be a whole
agency.
DELEGATE BOYER: Thank you.
Just on line 9 with the word "it," ap-
pointed by "it," I take it to mean this
would be appointed by it, the General As-
sembly, not by it, the agency of the Gen-
eral Assembly.
DELEGATE SHERBOW: The post-
audit is by an agency directed by a person,
the person is appointed by it, the "it" is the
General Assembly. The post-audit subdivi-
sion thereof may be by a person whom the
General Assembly has selected but he in
turn may have two or three people doing
segments of the particular job.
THE CHAIRMAN: Any further ques-
tions for purpose of clarification? If not,
Delegate Sherbow, if you will resume your
desk or if you wish, use the President's desk
on the floor, we will begin debate.
Let me call to your attention that inas-
much as there was no debate schedule
adopted by the Convention with respect to
this session, there is no limitation on debate
other than the fifteen minutes per speaker
but there is also no period for general de- |
