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28	28	STATE OF OKLAHOMA
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30	30	1st Session of the 59th Legislature (2023)
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32	32	HOUSE BILL 2729 By: Menz
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38	38	AS INTRODUCED
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40	40	An Act relating to the State Auditor and Inspector;
41	41	amending 74 O.S. 2021, Section 213, which relates to
42	42	examination of public institutions ; requiring the
43	43	State Auditor and Inspector perform a special audit
44	44	of the Oklahoma Turnpi ke Authority by certain date;
45	45	listing contents of special audit; requiring written
46	46	report be distributed; providing an effective date;
47	47	and declaring an emergency .
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56	56	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
57	57	SECTION 1. AMENDATORY 74 O.S. 2021, Section 213, is
58	58	amended to read as follows:
59	59	Section 213. A. It shall be the duty of the State Auditor and
60	60	Inspector, or designee, to examine and report upon the books and
61	61	financial accounts of the public, educational, char itable, penal and
62	62	reformatory institutions belonging to the state; to prescribe and
63	63	enforce correct methods of keep ing financial accounts of the state
64	64	institutions and instruct the proper officers thereof in the
65	65	performance of their duties concerning the s ame; to examine the
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92	92	books and accounts of all public institutions under the control of
93	93	the state at least once each year. Any officer of such public,
94	94	educational, charitable, penal and reformatory institutions who
95	95	shall refuse or willfully neglect to comp ly with such direction of
96	96	the State Auditor and Inspector within a reasonable time shall be
97	97	guilty of a misdemeanor .
98	98	B. Each board of regents of institutions i n The Oklahoma State
99	99	System of Higher Education shall require a quality control review of
100	100	the internal audit function req uired pursuant to subsection D of
101	101	Section 3909 of Title 70 of the Oklahoma Statutes for ea ch
102	102	institution under its governance at least once every three (3)
103	103	years. This review shall be in accordance with the "Quality
104	104	Assurance Review Manual for Internal Au diting" developed by the
105	105	Institute of Internal Auditors or any successor organization
106	106	thereto. A copy of the report on the quality con trol review shall
107	107	be filed with the State Auditor and Inspector.
108	108	C. 1. The State Auditor and I nspector shall perform a special
109	109	audit on elementary, independent, and technology center school
110	110	districts upon receiving a written request to do so by any of th e
111	111	following: the Governor, Attorney General, President Pro Tempore of
112	112	the Senate, Speaker of the House of Representatives , State Board of
113	113	Education, or the elementary, independent, or technology center
114	114	school district board of education.
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141	141	2. The State Auditor and Inspector shall perform a special
142	142	audit on any institution of higher education within Th e Oklahoma
143	143	State System of Higher Education whenever the State Auditor and
144	144	Inspector deems it appropriate or upon r eceiving a written request
145	145	to do so by any of the following: the Governor, the Attorney
146	146	General, the President Pro Tempore of the Senate, th e Speaker of the
147	147	House of Representatives, the governing board of the institution of
148	148	higher education, or the presi dent of the institution of higher
149	149	education.
150	150	3. The special audit shall include, but not necessarily be
151	151	limited to, a compliance audit. Suc h audits shall be designe d to
152	152	review items for management 's compliance with statutes, rules,
153	153	policies and internal control procedures or other items applicable
154	154	to each entity. The costs of any such audit shall be borne by the
155	155	audited entity and may be def rayed, in whole or in par t, by any
156	156	federal funds available for that purpose.
157	157	D. In addition to any special audit c onducted by the State
158	158	Auditor and Inspector a s provided for in subsection C of this
159	159	section, the State Auditor and Inspector shall, contingen t upon the
160	160	availability of funding, perform a special audit, without notice, on
161	161	not more than four common school di stricts each year. The special
162	162	audit shall be in a form as determined by the State Auditor and
163	163	Inspector.
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190	190	E. The State Auditor and Inspecto r shall perform a special
191	191	audit without notice on the office of any district attorney or on
192	192	any division of the Dep artment of Corrections upon receiving a
193	193	written request to do so by any of the following: the Governor, the
194	194	Attorney General, or joint reque st of the President Pro T empore of
195	195	the Senate and the Speaker of the House of Representatives. The
196	196	State Auditor and Inspector shall perform a special audit wi thout
197	197	notice on any penal institution, corrections program, contract for
198	198	service or prison bed s pace provided to the Depa rtment of
199	199	Corrections, or any program administered by a district attorney 's
200	200	office or staff of such office whenever the State Auditor a nd
201	201	Inspector deems it appropriate or upon receiving a written request
202	202	to do so by any of the fol lowing: the Governor, th e Attorney
203	203	General, or joint request of the President Pro Tempore of the Senate
204	204	and the Speaker of the House of Representatives. The s pecial audit
205	205	shall include, but not necessarily be limited to, a compliance
206	206	audit. Such audits shall be designed to revi ew items for compliance
207	207	with statutes, rules, policies and internal control procedures or
208	208	other items applicable to each entity. The c osts of any such audit
209	209	shall be paid by the state agency and may be defrayed, in whole or
210	210	in part, by any federal funds a vailable for that purpose through any
211	211	audited program.
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238	238	F. The State Auditor and Inspector shall perform a special
239	239	audit of the Oklahoma Turnpike Authority to be completed no later
240	240	than December 1, 2023. The special audit shall:
241	241	1. Provide a determination of the amount of revenue that is
242	242	required to be generated in order for the Oklahoma Turn pike
243	243	Authority to repay the original cost of existing turnpikes and the
244	244	length of time it wil l take to generate the funds so that turnpikes
245	245	can be conveyed to state own ership and converted to toll -free roads;
246	246	2. Provide an assessment of risk within the agency and develop
247	247	performance audit objectives during each audit cycle ;
248	248	3. Conduct a fifteen (15) year look-back and ten (10) year
249	249	projection of maintenance reserve fund bala nce, deposits, and
250	250	expenditures and an explanation cross-pledging refinancing
251	251	practices;
252	252	4. Provide an explanation of the gap between the required
253	253	reserve maintenance fund deposits and the actual reserve maintenance
254	254	fund deposits and why they have not met the minimum as per the trust
255	255	agreement; and
256	256	5. Provide an explanation of the financial impact of cost-
257	257	overruns on the recent Driving Forward Program.
258	258	The State Auditor and Inspector 's office shall provide a written
259	259	report of the special audit to the Governor, President Pro Tempore
260	260	of the Oklahoma State Senate, Speaker of the Oklahoma House of
261	261	Representatives, Legislative Office of Fiscal Transparency, and
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288	288	members of the Transport ation Committees of the Senate and House of
289	289	Representatives.
290	290	SECTION 2. This act shall become effective July 1, 2023.
291	291	SECTION 3. It being immediately necessary for the pr eservation
292	292	of the public peace, health or safety, an emergency is hereby
293	293	declared to exist, by reason whereof thi s act shall take effect and
294	294	be in full force from and after its passage and approval.
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296	296	59-1-6855 JBH 01/19/23

Oklahoma 2024 Regular Session

Oklahoma House Bill HB2729 Compare Versions