Senate Committee of Reference Report

Committee on Finance

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April 29, 2025

After consideration on the merits, the Committee recommends the following:

SB25-306     be amended as follows, and as so amended, be referred to the Committee of the Whole with favorable recommendation and with a recommendation that it be placed on the consent calendar:

Page 1, Line 1Amend printed bill, page 2, line 5, after "report." insert "(1)" and strike

Page 1, Line 2"and more".

Page 1, Line 3Page 2, line 6, strike "frequently in the state auditor's

Page 1, Line 4discretion,".

Page 1, Line 5Page 2, after line 17, insert:

Page 1, Line 6"(2)  In conducting the performance audit required by

Page 1, Line 7subsection (1) of this section, the state auditor shall:

Page 1, Line 8(a)  Determine whether the air pollution control division

Page 1, Line 9complies with statute and its statutory purpose;

Page 1, Line 10(b)  Assess the impact of the air pollution control

Page 1, Line 11division's processes on the ability of stakeholders to access

Page 1, Line 12program benefits and identify any division processes that may be

Page 1, Line 13unnecessary, unreasonable, or cause delays;

Page 1, Line 14(c)  Determine whether the air pollution control division's

Page 1, Line 15funding and staffing levels are sufficient for it to efficiently

Page 1, Line 16and effectively fulfill its statutory duties and responsibilities

Page 1, Line 17related to program administration and enforcement, including

Page 1, Line 18assessing how funding or staffing changes made at the state

Page 1, Line 19level might impact local governments;

Page 1, Line 20(d)  Determine whether the air pollution control division

Page 1, Line 21requested and was appropriated additional resources from the

Page 1, Line 22general assembly and whether that decision impacted program

Page 1, Line 23implementation and the timing of implementation; and

Page 1, Line 24(e)  Not include a review of a rule not yet finalized but

Page 2, Line 1may consider changes being proposed to a current rule.".

Page 2, Line 2Page 3, strike lines 1 through 14 and substitute:

Page 2, Line 3"2-3-132.  Performance audit - division of unemployment

Page 2, Line 4insurance. (1) During the 2027 and 2032 calendar years, the state

Page 2, Line 5auditor shall conduct or cause to be conducted a performance

Page 2, Line 6audit of the division of unemployment insurance created in

Page 2, Line 7section 8-71-101 to determine whether the division of

Page 2, Line 8unemployment insurance is effectively and efficiently

Page 2, Line 9performing and fulfilling the division's statutory obligations.

Page 2, Line 10Upon completion of a performance audit, the state auditor shall

Page 2, Line 11submit a written report about the performance audit to the

Page 2, Line 12legislative audit committee.

Page 2, Line 13(2)  In conducting the performance audit required by

Page 2, Line 14subsection (1) of this section, the state auditor shall:

Page 2, Line 15(a)  Determine whether the division of unemployment

Page 2, Line 16insurance complies with statute and its statutory purpose;

Page 2, Line 17(b)  Assess the impact of the division of unemployment

Page 2, Line 18insurance processes on the ability of stakeholders to access

Page 2, Line 19program benefits and identify any division processes that may be

Page 2, Line 20unnecessary, unreasonable, or cause delays;

Page 2, Line 21(c)  Determine whether the division of unemployment

Page 2, Line 22insurance funding and staffing levels are sufficient for it to

Page 2, Line 23efficiently and effectively fulfill its statutory duties and

Page 2, Line 24responsibilities related to program administration and

Page 2, Line 25enforcement;

Page 2, Line 26(d)  Determine whether the division of unemployment

Page 2, Line 27insurance requested and was appropriated additional resources

Page 2, Line 28from the general assembly and whether that decision impacted

Page 2, Line 29program implementation and the timing of implementation; and

Page 2, Line 30(e)  Not include a review of a rule not yet finalized but

Page 2, Line 31may consider changes being proposed to a current rule.".

Page 2, Line 32Page 1, lines 105 and 106, strike "the division of labor standards

Page 2, Line 33and statistics." and substitute "the division of unemployment

Page 2, Line 34insurance.".