Oklahoma § 74-213.2 - Performance Audit Division

§ 74-213.2. Performance Audit Division

A. There is hereby created in the Office of the State Auditor

and Inspector a Performance Audit Division, subject to the

discretion of the State Auditor and Inspector. An Assistant State

Auditor and Inspector may be appointed to direct the operations of

the Division, subject to the supervision and control of the State

Auditor and Inspector at all times.

B. The State Auditor and Inspector, deputies and agents of the

Performance Audit Division may examine all books and accounts of all

public officers, institutions and other governmental entities

specified in Sections 212 through 227.9 of this title to instruct

the proper officers thereof in the performance of their duties and

to prescribe cost-effective methods of operating such governmental

entities; provided, however, the State Auditor and Inspector shall

perform the examinations authorized in this subsection upon

receiving a written request to do so by the Governor, the chief

executive officer of a governmental entity or pursuant to a joint or

concurrent resolution of the Legislature. A copy of the examination

shall be given to the examined entity. A copy of any examination

conducted pursuant to this subsection shall be submitted to the

Governor, the Speaker of the House of Representatives, the President

Pro Tempore of the Senate, the appropriations and budget chairs of

the House of Representatives and the Senate, and the Minority Leader

of the House of Representatives and of the Senate.

C. The cost of the examinations authorized pursuant to

subsection B of this section shall be borne by the examined agency

in an amount not to exceed the actual costs of the examination.

Prior to the start of such an examination, the State Auditor and

Inspector shall prepare in writing and present to the affected state

agency an estimate of the cost of the examination. If the estimate

requires revision, the State Auditor and Inspector shall notify the

agency in a prompt manner. Except as otherwise provided, the State

Auditor and Inspector shall recover its costs for the examination

pursuant to monthly progress billings presented by the State Auditor

and Inspector to the Office of Management and Enterprise Services

detailing current monthly costs for each examination. In addition,

the State Auditor and Inspector shall provide a copy of the billing

to the affected state agency. The Office of Management and

Enterprise Services may deduct the amounts billed from the next

Oklahoma Statutes - Title 74. State Government

subsequent allotment for the corresponding state agency and transfer

the funds to the State Auditor and Inspector Revolving Fund.

D. The salaries and traveling expenses of the Assistant State

Auditor and Inspector, deputies and agents of the Performance Audit

Division and the costs of material, supplies and equipment for the

Division shall be paid from funds made available through

appropriation by the Legislature.

E. The State Auditor and Inspector shall submit an annual

report of the Performance Audit Division to the Governor, the

President Pro Tempore of the Senate, the Speaker of the House of

Representatives, appropriations and budget chairs of the House of

Representatives and the Senate, and the Minority Leader of the

Senate and of the House of Representatives.

Added by Laws 1992, c. 269, § 3, eff. Sept. 1, 1992. Amended by

Laws 2004, c. 165, § 1; Laws 2012, c. 304, § 844.