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53	53	STATE OF OKLAHOMA
54	54
55	55	2nd Session of the 58th Legislature (2022)
56	56
57	57	SENATE BILL 1840 By: Dahm
58	58
59	59
60	60
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62	62
63	63	AS INTRODUCED
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65	65	An Act relating to audits; amending 74 O.S. 2021,
66	66	Section 213, which relates to audits o f public
67	67	institutions; modifying allowable requestors of an
68	68	audit; and providing an effective date .
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73	73	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
74	74	SECTION 1. AMENDATORY 74 O .S. 2021, Section 213, is
75	75	amended to read as follows:
76	76	Section 213. A. It shall be the duty of the State Auditor and
77	77	Inspector, or designee, to examine and report upo n the books and
78	78	financial accounts of the public, educational, char itable, penal and
79	79	reformatory institutions belonging to the state; to prescribe and
80	80	enforce correct methods of keeping financial accounts of the state
81	81	institutions and instruct the proper o fficers thereof in the
82	82	performance of their duties concerning the s ame; to examine the
83	83	books and accounts of all public institu tions under the control of
84	84	the state at least once each year. Any officer of such public,
85	85	educational, charitable, penal and ref ormatory institutions who
86	86	shall refuse or willfully neglect to comp ly with such direction of
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138	138	the State Auditor and Inspector wi thin a reasonable time shall be
139	139	guilty of a misdemeanor.
140	140	B. Each board of regents of institutions in The Oklahoma State
141	141	System of Higher Education shall require a quality control review of
142	142	the internal audit function required pursuant to subsection D of
143	143	Section 3909 of Title 70 of the Oklahoma Statutes f or each
144	144	institution under its governance at least once every three (3)
145	145	years. This review shall be in accordance with the “Quality
146	146	Assurance Review Manual for Internal Auditing ” developed by the
147	147	Institute of Internal Auditors or any successor organization
148	148	thereto. A copy of the report on the quality control review shall
149	149	be filed with the State Auditor and Inspector.
150	150	C. 1. The State Auditor and I nspector shall perform a special
151	151	audit on elementary, independent, and technology center school
152	152	districts upon receiving a written request to do so by any of the
153	153	following: the Governor, At torney General, President Pro Tempore of
154	154	the Senate, Speaker of the House of Representatives, State Board of
155	155	Education, or the elementary, independent, or technology center
156	156	school district board of education.
157	157	2. The State Auditor and Inspector shall perfo rm a special
158	158	audit on any institution of higher education within Th e Oklahoma
159	159	State System of Higher Education whenever the Sta te Auditor and
160	160	Inspector deems it appropriate or u pon receiving a written request
161	161	to do so by any of the following: the Governor , the Attorney
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213	213	General, the President Pro Tempore of the Senate, th e Speaker of the
214	214	House of Representatives, any elected member of the Legislature, the
215	215	governing board of the i nstitution of higher education, or the
216	216	president of the institution of higher education.
217	217	3. The special audit shall include, but not necessarily be
218	218	limited to, a compliance audit. Suc h audits shall be des igned to
219	219	review items for management ’s compliance with statutes, rules,
220	220	policies and internal control procedures or othe r items applicable
221	221	to each entity. The costs of any such audit shall be borne by the
222	222	audited entity and may be def rayed, in whole or in part, by any
223	223	federal funds available for that pur pose.
224	224	D. In addition to any special audit conducted by the State
225	225	Auditor and Inspector as provided for in subsection C of this
226	226	section, the State Auditor and Inspector shall, contingen t upon the
227	227	availability of funding, perform a special audit, without no tice, on
228	228	not more than four common school districts each year. The sp ecial
229	229	audit shall be in a form as determined by the State Auditor and
230	230	Inspector.
231	231	E. The State Auditor and Inspecto r shall perform a spe cial
232	232	audit without notice on the office of any dis trict attorney or on
233	233	any division of the Department of Corrections upo n receiving a
234	234	written request to do so by any of the following: the Governor, the
235	235	Attorney General, or joint reque st of the President P ro Tempore of
236	236	the Senate and the Speaker of the Ho use of Representatives. The
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288	288	State Auditor and Inspector shall perform a special audit without
289	289	notice on any penal institution, corrections program, contract for
290	290	service or prison bed s pace provided to the Department of
291	291	Corrections, or any program administ ered by a district attorney ’s
292	292	office or staff of such office whenever the State Auditor and
293	293	Inspector deems it appropriate or upon receiving a written request
294	294	to do so by any of the fol lowing: the Governor , the Attorney
295	295	General, or joint request of the Pr esident Pro Tempore of the Senate
296	296	and the Speaker of the House of Repr esentatives. The special audit
297	297	shall include, but not necessarily be limited to, a compliance
298	298	audit. Such audits shall be designed to review items for compliance
299	299	with statutes, rules, policies and internal control procedures or
300	300	other items applicable to each entity. The costs of any such audit
301	301	shall be paid by the state agency and may be defrayed, in whole or
302	302	in part, by any federal fun ds available for that purpose through any
303	303	audited program.
304	304	SECTION 2. This act shall become effective November 1, 2022.
305	305
306	306	58-2-3142 BG 1/20/2022 9:51:47 PM

Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1840 Compare Versions