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2024 Session

Budget Amendments - SB30 (Floor Approved)

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Review of Opioid Settlement Funds in Local Annual Audits (language only)

Item 2 #1s

Item 2 #1s

Legislative Department
Auditor of Public Accounts

Language

Page 13, after line 43, insert:

“G. The Auditor of Public Accounts shall include in the annual Specifications for Audits of Counties, Cities, and Towns, and Specifications for Audits of Authorities, Boards, and Commissions, for the independent certified public accountants auditing localities and local government entities, requirements to ensure that each city and county and applicable local government entity comply with the provisions of Article 12 (§ 2.2-2365 et seq.) of Chapter 22 of Title 2.2, Code of Virginia, and any guidelines, procedures, and criteria set forth by the Opioid Abatement Authority relating to opioid abatement funds. Any such adjustment to the requirements in the Specifications for Audits of Counties, Cities, and Towns and the Specifications for Audits of Authorities, Boards, and Commissions, shall be exempt from the Administrative Process Act and shall be required for audits effective for fiscal years beginning on July 1, 2023, and thereafter.”



Explanation

(This language only amendment directs annual audits of local expenditures to include a review of the use of any opioid settlement funds. Such review is to ensure compliance with guidelines, procedures, and criteria set forth by the Opioid Abatement Authority, and in turn, compliance with specific national agreements and Virginia court orders related to such settlements, the overarching statewide memorandum of understanding for allocation of opioid abatement monies, and the provisions of Article 12, Chapter 22 of the Code of Virginia. The language requires such reviews effective with the current fiscal year.)