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SENATE FLOOR VERSION
March 23, 2021
ENGROSSED HOUSE
BILL NO. 1090 By: Kendrix, Roberts (Eric) and
Burns of the House
and
Howard of the Senate
An Act relating to state government; amending 74 O.S.
2011, Section 213.2, as amended by Se ction 844,
Chapter 304, O.S.L. 2012 (74 O.S. Supp. 2020, Section
213.2), which relates to performance audits;
modifying provisions related to certain examinations
by the State Auditor and Inspector; providing an
effective date; and declaring an emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 74 O.S. 2011, Section 213.2, as
amended by Section 844, Chapter 304, O.S.L. 2012 (74 O.S. Supp.
2020, Section 213.2), is amended to read as f ollows:
Section 213.2 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 di rect the
operations of the Division, subject to the s upervision and control
of the State Auditor and Inspector at all times.
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B. The State Auditor and Inspector, deputies and agents of the
Performance Audit Division may examine all books and accounts of al l
public officers, institutions and other governmenta l 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 gover nmental
entities; provided, however,. Further, the State Auditor and
Inspector shall also 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 entit y 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 o f 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 examinati ons authorized pursuant to
subsection B of this secti on 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 writi ng and present to the affected state
agency an estimate of the cost of the examination. If the estimate
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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
subsequent allotment for the corresponding state agency and transf er
the funds to the State Auditor and Inspector Revol ving 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 fo r the
Division shall be paid from funds made availabl e 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, t he Speaker of the House of
Representatives, appropria tions and budget chairs of the House of
Representatives and the Senate, and the Minority Leader of the
Senate and of the House of Representatives.
SECTION 2. This act shall become effective July 1, 2021.
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SECTION 3. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and af ter its passage and approval.
COMMITTEE REPORT BY: COMMITTEE ON FINANCE
March 23, 2021 - DO PASS