State agencies must notify public auditors about audit services

State agencies must notify the Auditors of Public Accounts about planned audit services and provide audit information or a copy when requested. These requirements cover state agencies arranging audit services by contract or personal service agreement. For an audit services contract, the agency must give notice at least 15 days before signing or changing it. For a personal service agreement for audit services, the agency must give notice of the proposal; no 15-day period is stated. These requirements take effect October 1, 2026.

State agencies may not make certain payments over $50,000 to employees who resign or retire; covered agreements may not block specified complaints or information sharing. The payment rule covers employees resigning or retiring from state agencies and payments above $50,000. The payment limit applies to payments meant to avoid possible litigation or made under an agreement barring an employee from working while still receiving regular pay and benefits. Exceptions include authorized administrative leave during a disciplinary investigation, settlements entered by the Attorney General, Governor-authorized payments, collective bargaining agreements, employment contracts, and payments required by state or federal law. Covered agreements cannot prevent complaints or information sharing under the cited whistleblower laws. These provisions take effect October 1, 2026.

Each quasi-public agency’s board must send an annual report to the Governor and the Auditors of Public Accounts within six months after its fiscal year ends. This reporting duty applies to the board of directors of each quasi-public agency. The report must include financial statements, bond and project information, certain loans, grants, and service payments, workforce information, and planned activities. The six-month deadline applies after each fiscal year. This provision takes effect October 1, 2026.