Relating to the determination and collection of certain fees by the auditor of state and the provision of municipal financial management training, and including applicability provisions

6(11) authorizes the auditor of state to establish and collect a periodic examination fee from cities that are not required to have an audit or required fiscal year examination during a fiscal year. The auditor of state is required to base the fees on a sliding scale, based on the city’s budgeted gross expenditures, to produce total revenue of not more than $375,000 for each fiscal year. Current law also requires the auditor of state to provide or contract for training to city officials on municipal financial management if the periodic examination fees collected in a fiscal year exceed $375,000 using the excess funds. The auditor of state is required to provide an annual report to the general assembly’s standing committees on government oversight on the status of the account created for such fees and on the required examinations of cities. This bill increases the $375,000 cap on total periodic examination fees collected by the auditor of state to $600,000. The bill also modifies the threshold amount in order to require the auditor of state to provide or contract for training to city officials on municipal financial management. The bill applies to fees collected in fiscal years beginning on or after July 1, 2026.