Old	New	Differences
1	1
2	2
3	3
4	4	Req. No. 3392 Page 1 1
5	5	2
6	6	3
7	7	4
8	8	5
9	9	6
10	10	7
11	11	8
12	12	9
13	13	10
14	14	11
15	15	12
16	16	13
17	17	14
18	18	15
19	19	16
20	20	17
21	21	18
22	22	19
23	23	20
24	24	21
25	25	22
26	26	23
27	27	24
28	28	1
29	29	2
30	30	3
31	31	4
32	32	5
33	33	6
34	34	7
35	35	8
36	36	9
37	37	10
38	38	11
39	39	12
40	40	13
41	41	14
42	42	15
43	43	16
44	44	17
45	45	18
46	46	19
47	47	20
48	48	21
49	49	22
50	50	23
51	51	24
52	52
53	53	STATE OF OKLAHOMA
54	54
55	55	2nd Session of the 59th Legislature (2024)
56	56
57	57	SENATE BILL 1814 By: Dahm
58	58
59	59
60	60
61	61
62	62
63	63	AS INTRODUCED
64	64
65	65	An Act relating to the Legislative Office of Fiscal
66	66	Transparency; amending 62 O.S. 2021, Section 8012,
67	67	which relates to Office operations and actions;
68	68	modifying actions to be taken by the Office; updating
69	69	statutory references; updating statutory language;
70	70	establishing Administrative Rules Division within
71	71	Office; establishing purposes; directing oversight;
72	72	providing for codification; providing an effective
73	73	date; and declaring an emergency .
74	74
75	75
76	76
77	77
78	78
79	79	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKL AHOMA:
80	80	SECTION 1. AMENDATORY 62 O.S. 2021, Section 8012, is
81	81	amended to read as follows:
82	82	Section 8012. A. The Legislative Office of Fiscal Transparency
83	83	shall:
84	84	1. Gather information regarding the proposed budgets of
85	85	executive branch agencies each fiscal year;
86	86	2. Analyze the information and evaluate the extent to which the
87	87	agency budget does or does not fulfill the agency ’s primary duties
88	88	and responsibilities under applicable provisions of federa l, state
89	89	or other law;
90	90
91	91
92	92	Req. No. 3392 Page 2 1
93	93	2
94	94	3
95	95	4
96	96	5
97	97	6
98	98	7
99	99	8
100	100	9
101	101	10
102	102	11
103	103	12
104	104	13
105	105	14
106	106	15
107	107	16
108	108	17
109	109	18
110	110	19
111	111	20
112	112	21
113	113	22
114	114	23
115	115	24
116	116	1
117	117	2
118	118	3
119	119	4
120	120	5
121	121	6
122	122	7
123	123	8
124	124	9
125	125	10
126	126	11
127	127	12
128	128	13
129	129	14
130	130	15
131	131	16
132	132	17
133	133	18
134	134	19
135	135	20
136	136	21
137	137	22
138	138	23
139	139	24
140	140
141	141	3. Analyze and forecast all revenues available to the agency
142	142	from appropriations, fees, dedicated revenue or any other source;
143	143	4. Compare the agency budget i nformation to the comparable
144	144	information contained in that agency ’s budget requests from prior
145	145	fiscal years; and
146	146	5. Conduct such investigations regardin g the operations of the
147	147	agency as required in order t o fulfill the duties imposed upon the
148	148	Office by law or as otherwise directed by the oversight committee ;
149	149	and
150	150	6. Analyze and conduct performance evaluations as it relates to
151	151	the administrative code of executive branch agencies , as outlined in
152	152	Section 2 of this act.
153	153	The oversight committee, subject to the direction of the
154	154	President Pro Tempore of the Senate and the Speak er of the House of
155	155	Representatives, shall ensure that t he functions performed by the
156	156	Office pursuant to the provisions of this subsection do not
157	157	duplicate those of the Senate Committee on Ap propriations and the
158	158	House Committee on Appropriations and Budget and their respective
159	159	staffs.
160	160	B. The Office shall further conduct performance evaluations and
161	161	may conduct independent comprehensive performance audi ts. The
162	162	oversight committee created in Se ction 3 of this act 8013 of this
163	163	title may periodically identify s pecific executive branch agencies,
164	164	or programs, activit ies or functions within executiv e branch
165	165
166	166
167	167	Req. No. 3392 Page 3 1
168	168	2
169	169	3
170	170	4
171	171	5
172	172	6
173	173	7
174	174	8
175	175	9
176	176	10
177	177	11
178	178	12
179	179	13
180	180	14
181	181	15
182	182	16
183	183	17
184	184	18
185	185	19
186	186	20
187	187	21
188	188	22
189	189	23
190	190	24
191	191	1
192	192	2
193	193	3
194	194	4
195	195	5
196	196	6
197	197	7
198	198	8
199	199	9
200	200	10
201	201	11
202	202	12
203	203	13
204	204	14
205	205	15
206	206	16
207	207	17
208	208	18
209	209	19
210	210	20
211	211	21
212	212	22
213	213	23
214	214	24
215	215
216	216	agencies, for which the Office shall conduct a performance
217	217	evaluation or independent comprehen sive performance audit.
218	218	C. As used in this act Section 8011 et seq. of this title,
219	219	“performance evaluation ” means an examination of a program, activity
220	220	or function of an executive branch agency, conducted in accordance
221	221	with applicable government auditing standards or auditing and
222	222	evaluation standards of other appropriate autho ritative bodies. The
223	223	term includes, but is not limited to, an examination of issue s
224	224	related to:
225	225	1. Economy, efficiency or effective ness of the agency or
226	226	program, including any reven ue sources used to fund or support the
227	227	agency or program;
228	228	2. Structure or design of the agency or program t o accomplish
229	229	its goals and objectives;
230	230	3. Adequacy of the agency or program to meet the needs or
231	231	policy goals identified by the Legislature;
232	232	4. Alternative methods of providing agency or program services
233	233	or products;
234	234	5. Goals, objectives and performance measures used by the
235	235	agency to monitor and repo rt agency or program accomplishments;
236	236	6. The accuracy or adequacy of public documents, reports or
237	237	requests prepared by or in relation to the agency or program;
238	238	7. Compliance with appropriate policies, rules or laws related
239	239	to the agency or program; and
240	240
241	241
242	242	Req. No. 3392 Page 4 1
243	243	2
244	244	3
245	245	4
246	246	5
247	247	6
248	248	7
249	249	8
250	250	9
251	251	10
252	252	11
253	253	12
254	254	13
255	255	14
256	256	15
257	257	16
258	258	17
259	259	18
260	260	19
261	261	20
262	262	21
263	263	22
264	264	23
265	265	24
266	266	1
267	267	2
268	268	3
269	269	4
270	270	5
271	271	6
272	272	7
273	273	8
274	274	9
275	275	10
276	276	11
277	277	12
278	278	13
279	279	14
280	280	15
281	281	16
282	282	17
283	283	18
284	284	19
285	285	20
286	286	21
287	287	22
288	288	23
289	289	24
290	290
291	291	8. Any other issues related to such agencies or programs as
292	292	directed by the oversight committee.
293	293	D. As used in this act Section 8011 et seq. of this title,
294	294	“independent comprehensive performance audit (ICPA) ” includes, but
295	295	is not limited to, a review and analysis of the economy, efficiency ,
296	296	effectiveness and compliance of the policies, management, fisca l
297	297	affairs and operations of state agencie s, divisions, programs and
298	298	accounts. The results of an ICPA may be used by the Legislature to
299	299	implement the best budgeting and policy -making practices for
300	300	government services to run in the most cost -effective way. The
301	301	Office may, at the direction of the oversi ght committee and subject
302	302	to the approval of the President Pr o Tempore of the Senate and the
303	303	Speaker of the House of Representatives, contract w ith a private
304	304	company, nonprofit organization or academic institu tion to assist
305	305	with an independent compre hensive performance audit or for
306	306	professional consulting and adminis trative support services. The
307	307	Office may, but shall not be required to, contract with the Office
308	308	of the State Auditor and Inspector to conduct any ICPA. The Office
309	309	shall develop the scope of s ervices for a request for proposals
310	310	issued, for professional services necessary to complete each ICPA.
311	311	Prior to entering into any contract, the Office shall obtain no less
312	312	than three separate bids for the aud iting services, unless the
313	313	Office determines that fewer than three entitie s meet the
314	314	qualifications to bid to perform such services as set forth by the
315	315
316	316
317	317	Req. No. 3392 Page 5 1
318	318	2
319	319	3
320	320	4
321	321	5
322	322	6
323	323	7
324	324	8
325	325	9
326	326	10
327	327	11
328	328	12
329	329	13
330	330	14
331	331	15
332	332	16
333	333	17
334	334	18
335	335	19
336	336	20
337	337	21
338	338	22
339	339	23
340	340	24
341	341	1
342	342	2
343	343	3
344	344	4
345	345	5
346	346	6
347	347	7
348	348	8
349	349	9
350	350	10
351	351	11
352	352	12
353	353	13
354	354	14
355	355	15
356	356	16
357	357	17
358	358	18
359	359	19
360	360	20
361	361	21
362	362	22
363	363	23
364	364	24
365	365
366	366	Office. The cost of the contract shall be paid by the Legislative
367	367	Services Service Bureau.
368	368	An independent comprehensive performance audit shall address but
369	369	not be limited to the following topics:
370	370	1. Policies which shall include constitutional mandates, if
371	371	any, statutory mandates, statutory authorizat ions, administrative
372	372	rules or policies of the affected ag ency reflected in internal
373	373	agency documents or ag ency practices;
374	374	2. All sources of funding received by the a gency, inclusive of
375	375	federal funds, state appropriations, state -dedicated revenues, fee
376	376	revenue sources, the use of agency revol ving funds or any ot her fund
377	377	or revenue source which is used to pay the exp enses of the agency;
378	378	3. Management of the agency whic h shall include, but not be
379	379	limited to, its governance, capacity, divisions, programs, acc ounts,
380	380	information technology systems and policies and ag ency operations
381	381	which include objective analysis of the roles and function s of the
382	382	department; and
383	383	4. A schedule for implementation of agency -specific
384	384	recommendations.
385	385	SECTION 2. NEW LAW A new section of law to be codified
386	386	in the Oklahoma Statutes as Section 8016 of Title 62, unless there
387	387	is created a duplication in numbering, reads as follows:
388	388	A. The Legislative Office of Fiscal Transparency shall
389	389	establish a division within the Office for the purpose of reviewing
390	390
391	391
392	392	Req. No. 3392 Page 6 1
393	393	2
394	394	3
395	395	4
396	396	5
397	397	6
398	398	7
399	399	8
400	400	9
401	401	10
402	402	11
403	403	12
404	404	13
405	405	14
406	406	15
407	407	16
408	408	17
409	409	18
410	410	19
411	411	20
412	412	21
413	413	22
414	414	23
415	415	24
416	416	1
417	417	2
418	418	3
419	419	4
420	420	5
421	421	6
422	422	7
423	423	8
424	424	9
425	425	10
426	426	11
427	427	12
428	428	13
429	429	14
430	430	15
431	431	16
432	432	17
433	433	18
434	434	19
435	435	20
436	436	21
437	437	22
438	438	23
439	439	24
440	440
441	441	the Oklahoma Administrative Code and proposed rules of state
442	442	agencies. The Office may employ up to five full-time employees to
443	443	service the division and carry out the functions outlined in this
444	444	section.
445	445	B. The Administrative Rules Division of the Office shall
446	446	evaluate the following:
447	447	1. Whether proposed permanen t rules align with the Oklahoma
448	448	Constitution;
449	449	2. Whether proposed per manent rules further th e legislative
450	450	intent of the statute authorizing the proposed rulemaking;
451	451	3. Whether proposed permanent rules will h ave a negative impact
452	452	that is disproportionate to the intended effects of the rulemaking;
453	453	4. Whether the agency has the statutory authority to promulgate
454	454	the proposed rules; and
455	455	5. Whether proposed permanent rules are constructed so as not
456	456	to expand agency power but rather maximize individual liberties.
457	457	C. The Division shall issue a report including the information
458	458	provided in subsection B of this section, a summary statement of the
459	459	legislative recommendation being made, and any other information
460	460	deemed necessary by the President Pro Tempore of the Senate, the
461	461	Speaker of the House of Representatives, or the Administrative Rules
462	462	chairs of both the Senate and the House of Representatives.
463	463	D. The Division shall also be responsible for regular
464	464	evaluations of the existing administrative code in coordination with
465	465
466	466
467	467	Req. No. 3392 Page 7 1
468	468	2
469	469	3
470	470	4
471	471	5
472	472	6
473	473	7
474	474	8
475	475	9
476	476	10
477	477	11
478	478	12
479	479	13
480	480	14
481	481	15
482	482	16
483	483	17
484	484	18
485	485	19
486	486	20
487	487	21
488	488	22
489	489	23
490	490	24
491	491	1
492	492	2
493	493	3
494	494	4
495	495	5
496	496	6
497	497	7
498	498	8
499	499	9
500	500	10
501	501	11
502	502	12
503	503	13
504	504	14
505	505	15
506	506	16
507	507	17
508	508	18
509	509	19
510	510	20
511	511	21
512	512	22
513	513	23
514	514	24
515	515
516	516	the President Pro Tempore of the Senate, the Speaker of the House of
517	517	Representatives, or the Administrative Rules chairs of both the
518	518	Senate and the House of Representatives.
519	519	SECTION 3. This act shall become effective July 1, 2024.
520	520	SECTION 4. It being immediately necessary for the preservation
521	521	of the public peace, health or safety, an emergenc y is hereby
522	522	declared to exist, by reason whereof this act shall take effect and
523	523	be in full force from and after its passage and approval.
524	524
525	525	59-2-3392 MR 1/17/2024 3:57:10 PM

Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1814 Compare Versions