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53	53	STATE OF OKLAHOMA
54	54
55	55	1st Session of the 59th Legislature (2023)
56	56
57	57	SENATE BILL 342 By: Rogers
58	58
59	59
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61	61
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63	63	AS INTRODUCED
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65	65	An Act relating to state government; amending 7 4 O.S.
66	66	2021, Section 213, which relates to the state auditor
67	67	and inspector; allowing for certain state legislators
68	68	to request a certain audit; providing for
69	69	codification; and providing an effective date .
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75	75	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
76	76	SECTION 1. AMENDATORY 74 O .S. 2021, Section 213, is
77	77	amended to read as follows:
78	78	Section 213. A. It shall be the duty of the State Auditor and
79	79	Inspector, or designee, to examine and report upo n the books and
80	80	financial accounts of the public, education al, charitable, penal and
81	81	reformatory institutions be longing to the state; to prescribe and
82	82	enforce correct methods of keeping financial accounts of the state
83	83	institutions and instruct the proper o fficers thereof in the
84	84	performance of their duties concerni ng the same; to examine the
85	85	books and accounts of all public institutions under the control of
86	86	the state at least once each year. Any officer of such public,
87	87	educational, charitable, penal and ref ormatory institutions who
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139	139	shall refuse or willfully neglect to comply with such direction of
140	140	the State Auditor and Inspector within a reasonable time shall be
141	141	guilty of a misdemeanor.
142	142	B. Each board of regents of institutions in The Oklahoma State
143	143	System of Higher Education shall require a quality control review o f
144	144	the internal audit function required pursuant to su bsection D of
145	145	Section 3909 of Title 70 of the Oklahoma Statutes f or each
146	146	institution under its governance at least once every three (3)
147	147	years. This review shall be in accordance with the “Quality
148	148	Assurance Review Manual for Internal Auditing ” developed by the
149	149	Institute of Internal Auditors or any successor organization
150	150	thereto. A copy of the report on the quality control review shall
151	151	be filed with the State Auditor and Inspector.
152	152	C. 1. The State Auditor and Inspector shall perform a special
153	153	audit on elementary, independent, and technology center school
154	154	districts upon receiving a written request to do so by any of the
155	155	following: the Governor, At torney General, President Pro Tempore of
156	156	the Senate, Speaker of the House of Representatives, State Board of
157	157	Education, or the elementary, independent, or technology center
158	158	school district board of education.
159	159	2. The State Auditor and Inspector shall perfo rm a special
160	160	audit on any institution of higher education w ithin The Oklahoma
161	161	State System of Higher Education w henever the State Auditor and
162	162	Inspector deems it appropriate or u pon receiving a written request
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214	214	to do so by any of the following: the Governor , the Attorney
215	215	General, the President Pro Tempore of the Se nate, the Speaker of the
216	216	House of Representatives, any elected member of the Legislature, the
217	217	governing board of the i nstitution of higher education, or the
218	218	president of the institution of higher education.
219	219	3. The special audit shall include, but not nece ssarily be
220	220	limited to, a compliance audit. Suc h audits shall be designed to
221	221	review items for management ’s compliance with statutes, rules,
222	222	policies and internal control procedures or othe r items applicable
223	223	to each entity. The costs of any such audit shal l be borne by the
224	224	audited entity and may be def rayed, in whole or in part, by any
225	225	federal funds available for that pur pose.
226	226	D. In addition to any special audit conducted by the State
227	227	Auditor and Inspector as provided for in subsection C of this
228	228	section, the State Auditor and Inspector shall, contingen t upon the
229	229	availability of funding, perform a special audit, without no tice, on
230	230	not more than four common school districts each year. The sp ecial
231	231	audit shall be in a form as determined by the State Auditor an d
232	232	Inspector.
233	233	E. The State Auditor and Inspecto r shall perform a special
234	234	audit without notice on the office of any dis trict attorney or on
235	235	any division of the Department of Corrections upo n receiving a
236	236	written request to do so by any of the following: the Governor, the
237	237	Attorney General, or joint reque st of the President Pro Tempore of
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289	289	the Senate and the Speaker of the Ho use of Representatives. The
290	290	State Auditor and Inspector shall perform a special audit without
291	291	notice on any penal institution, correction s program, contract for
292	292	service or prison bed s pace provided to the Department of
293	293	Corrections, or any program administ ered by a district attorney ’s
294	294	office or staff of such office whenever the State Auditor and
295	295	Inspector deems it appropriate or upon receivi ng a written request
296	296	to do so by any of the fol lowing: the Governor, the Attorney
297	297	General, or joint request of the Pr esident Pro Tempore of the Senate
298	298	and the Speaker of the House of Repr esentatives. The special audit
299	299	shall include, but not necessarily b e limited to, a compliance
300	300	audit. Such audits shall be designed to review items for compliance
301	301	with statutes, rules, policies and internal control procedures or
302	302	other items applicable to each entity. The costs of any such audit
303	303	shall be paid by the state agency and may be defrayed, in whole or
304	304	in part, by any federal funds available for that purpose through any
305	305	audited program.
306	306	SECTION 2. This act shall become effective November 1, 2023.
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308	308	59-1-974 KR 1/13/2023 3:23:56 PM

Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB342 Compare Versions