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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
COMMITTEE SUBSTITUTE
FOR
HOUSE BILL NO. 2696 By: Kendrix
COMMITTEE SUBSTITUTE
An Act relating to state government; amending 74 O.S.
2021, 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. 2021, Section 213.2, is
amended to read as follows :
Section 213.2 A. There is hereby created in the Office of the
State Auditor and Insp ector 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, deputi es and agents of the
Performance Audit Division may examine all books and account s of all
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public officers, institutions and other governmental entities
specified in Sections 212 thro ugh 227.9 of this title to instruct
the proper officers thereof in the per formance of their duties and
to prescribe cost-effective methods of operating suc h 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, Speaker of the
Oklahoma House of Representatives, President Pro Tempore of the
Oklahoma State Senate, the chief executive officer of a governmenta l
entity or pursuant to a joint or concurrent resolution of the
Legislature. A copy of the examination shal l 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 chai rs 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 e xaminations 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 estim ate
requires revision, the State Auditor and Inspector shall notify the
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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 addi tion,
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 an d transfer
the funds to the State Auditor and Inspector Revolving Fund.
D. The salaries and traveling expens es of the Assistant State
Auditor and Inspector, deputies and agents of the Performance Audit
Division and the costs of material, supplies and equ ipment 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.
SECTION 2. This act shall become effective July 1, 2023.
SECTION 3. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
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declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
59-1-7832 LRB 02/28/23