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28	28	STATE OF OKLAHOMA
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30	30	1st Session of the 60th Legislature (2025)
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32	32	HOUSE BILL 2090 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 Turnpike 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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54	54	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
55	55	SECTION 1. AMENDATORY 74 O.S. 2021, Section 213, is
56	56	amended to read as follows:
57	57	Section 213. A. It shall be the duty of the State Auditor and
58	58	Inspector, or designee, to examine and report upon the books and
59	59	financial accounts of the public, educational, charitable, penal and
60	60	reformatory institutions belonging to the state; to prescribe and
61	61	enforce correct methods of keeping financial accounts of the state
62	62	institutions and instruct the proper officers thereof in the
63	63	performance of their duties co ncerning the same; to examine the
64	64	books and accounts of all public institutions under the control of
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91	91	the state at least once each year. Any officer of such public,
92	92	educational, charitable, penal and reformatory institutions who
93	93	shall refuse or willfully neglect to comply with such direction of
94	94	the State Auditor and Inspector within a reasonable time shall be
95	95	guilty of a misdemeanor.
96	96	B. Each board of regents of institutions in Th e Oklahoma State
97	97	System of Higher Education shall require a quality control re view of
98	98	the internal audit function required pursuant to subsection D of
99	99	Section 3909 of Title 70 of the Oklahoma Statutes for each
100	100	institution under its governance at least once every three (3)
101	101	years. This review shall be in accordance with the "Quality
102	102	Assurance Review Manual for Internal Auditing" developed by the
103	103	Institute of Internal Auditors or any successor organization
104	104	thereto. A copy of the report on the quality control review shall
105	105	be filed with the State Auditor and Inspector.
106	106	C. 1. The State Auditor and Inspector shall perform a special
107	107	audit on elementary, independent, and technology center school
108	108	districts upon receiving a written request to do so by any of the
109	109	following: the Governor, Attorney General, President Pro Tempore of
110	110	the Senate, Speaker of the House of Representatives, State Board of
111	111	Education, or the elementary, independent, or technology center
112	112	school district board of education.
113	113	2. The State Auditor and Inspector shall perform a special
114	114	audit on any institution of higher educa tion within The Oklahoma
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141	141	State System of Higher Education whenever the State Auditor and
142	142	Inspector deems it appropriate or upon receiving a written request
143	143	to do so by any of the following: the Governor, the Attorney
144	144	General, the President Pro Tempore of the Senate, the Speaker of the
145	145	House of Representatives, the governing board of the institution of
146	146	higher education, or the president of the institution of higher
147	147	education.
148	148	3. The special audit shall include, but not necessarily be
149	149	limited to, a complian ce audit. Such audits shall be designed to
150	150	review items for management's compliance with statutes, rules,
151	151	policies and internal control procedures or other items applicable
152	152	to each entity. The costs of any such audit shall be borne by the
153	153	audited entity and may be defrayed, in whole or in part, by any
154	154	federal funds available for that purpose.
155	155	D. In addition to any special audit conducted by the State
156	156	Auditor and Inspector as pr ovided for in subsection C of this
157	157	section, the State Auditor and Inspector sh all, contingent upon the
158	158	availability of funding, perform a special audit, without notice, on
159	159	not more than four common school districts each year. The special
160	160	audit shall be in a form as determined by the State Auditor and
161	161	Inspector.
162	162	E. The State Auditor and Inspector shall perform a special
163	163	audit without notice on the office of any district attorney or on
164	164	any division of the Department of Corrections upon receiving a
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191	191	written request to do so by any of the following: the Governor, the
192	192	Attorney General, or joint request of the President Pro Tempore of
193	193	the Senate and the Speaker of the House of Representatives. The
194	194	State Auditor and Inspector shall perform a special audit withou t
195	195	notice on any penal institution, corrections program, contract for
196	196	service or prison bed space provided to the Department of
197	197	Corrections, or any program administered by a district attorney's
198	198	office or staff of such office whenever the State Auditor and
199	199	Inspector deems it appropriate or upon receiving a written request
200	200	to do so by any of the following: the Governor, the Attorney
201	201	General, or joint request of the President Pro Tempore of the Senate
202	202	and the Speaker of the House of Representatives. The speci al audit
203	203	shall include, but not necessarily be limited to, a compliance
204	204	audit. Such audits shall be designed to review items for compliance
205	205	with statutes, rules, policies and internal control procedures or
206	206	other items applicable to each entity. The costs of any such audit
207	207	shall be paid by the state agency and may be defrayed, in w hole or
208	208	in part, by any federal funds available for that purpose through any
209	209	audited program.
210	210	F. The State Auditor and Inspector shall perform a special
211	211	audit of the Oklahoma Tu rnpike Authority to be completed no later
212	212	than December 1, 2023. The special audit shall:
213	213	1. Provide a determination of the amount of revenue that is
214	214	required to be generated in order for the Oklahoma Turnpike
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241	241	Authority to repay the original cost of exis ting turnpikes and the
242	242	length of time it will take to generate the funds so th at turnpikes
243	243	can be conveyed to state ownership and converted to toll -free roads;
244	244	2. Provide an assessment of risk within the agency and develop
245	245	performance audit objectives dur ing each audit cycle;
246	246	3. Conduct a fifteen -year look-back and ten-year projection of
247	247	maintenance reserve fund balance, deposits, and expenditures and an
248	248	explanation cross-pledging refinancing practices;
249	249	4. Provide an explanation of the gap between the re quired
250	250	reserve maintenance fund deposits and the actual reserve maintenance
251	251	fund deposits and why they have not met the minimum as per the trust
252	252	agreement; and
253	253	5. Provide an explanation of the financial impact of cost -
254	254	overruns on the recent Driving Forwar d Program.
255	255	The State Auditor and Inspector's office shall provide a written
256	256	report of the special audit to the Governor, President Pro Tempore
257	257	of the Oklahoma State Senate, Speaker of the Oklahoma House of
258	258	Representatives, Legislative Office of Fiscal Tran sparency, and
259	259	members of the Transportation Committees of the Senate and House of
260	260	Representatives.
261	261	SECTION 2. This act shall become effective November 1, 2025.
262	262	SECTION 3. It being immediately necessary for the preservation
263	263	of the public peace, health or safety, an emergency is hereby
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290	290	declared to exist, by reason whereof this act shall take effect and
291	291	be in full force from and after its passage and approval.
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293	293	60-1-10818 JBH 12/09/24

Oklahoma 2025 Regular Session

Oklahoma House Bill HB2090 Compare Versions