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53	53	STATE OF OKLAHOMA
54	54
55	55	1st Session of the 60th Legislature (2025)
56	56
57	57	SENATE BILL 5 By: Bergstrom
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 duties of the Of fice; modifying
68	68	duties; updating statutory references and language;
69	69	establishing administrative rules division within the
70	70	Office; stating purposes of division; directing
71	71	oversight; providing for codification; providing an
72	72	effective date; and declaring an e mergency.
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77	77	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
78	78	SECTION 1. AMENDATORY 62 O.S. 2021, Section 8012, is
79	79	amended to read as follows:
80	80	Section 8012. A. The Legislative Office of Fiscal Transparency
81	81	shall:
82	82	1. Gather information regarding the proposed budgets of
83	83	executive branch agencies each fiscal year;
84	84	2. Analyze the information and evaluate the extent to which the
85	85	agency budget does or does not fulfill the agency ’s primary duties
86	86	and responsibilities und er applicable provisions of federal, state ,
87	87	or other law;
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139	139	3. Analyze and forecast all revenues available to the agency
140	140	from appropriations, fees, dedicated revenue , or any other source;
141	141	4. Compare the agency budget information to the comparable
142	142	information contained in that agency ’s budget requests from prior
143	143	fiscal years; and
144	144	5. Conduct such investigations regarding the operations of the
145	145	agency as required in order to fulfill the duties imposed upon the
146	146	Office by law or as otherwise directed by the over sight committee;
147	147	and
148	148	6. Analyze and conduct performance evaluations as it r elates to
149	149	the administrative code of executive branch agencies, as outlined in
150	150	Section 2 of this act .
151	151	The oversight committee, subject to the direction of the
152	152	President Pro Tempore of the Senate and the Speaker of the House of
153	153	Representatives, shall ensure that the functions performed by the
154	154	Office pursuant to the provisions of this subsection do not
155	155	duplicate those of the Senate Committee on Appropriations and the
156	156	House Committee on Appropriations and Budget and their respective
157	157	staffs.
158	158	B. The Office shall further conduct performance evaluations and
159	159	may conduct independent comprehensive performance audits. The
160	160	oversight committee created in Section 3 of this act 8013 of this
161	161	title may periodically identify specific executive branch agencies,
162	162	or programs, activities , or functions within executive branch
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214	214	agencies, for which the Office shall conduct a performance
215	215	evaluation or independent comprehensive performance audit.
216	216	C. As used in this act Section 8011 et seq. of this title ,
217	217	“performance evaluation ” means an examination of a program,
218	218	activity, or function of an executive branch agency, conducted in
219	219	accordance with applicable government auditing standards or auditing
220	220	and evaluation standards of other appropriate authoritative bodies.
221	221	The term includes, but is not limited to, an examination of issues
222	222	related to:
223	223	1. Economy, efficiency , or effectiveness of the agency or
224	224	program, including any revenue sources used to fund or support the
225	225	agency or program;
226	226	2. Structure or design of the agency or program to a ccomplish
227	227	its goals and objectives;
228	228	3. Adequacy of the agency or program to meet the needs or
229	229	policy goals identified by the Legislature;
230	230	4. Alternative methods of providing agen cy or program services
231	231	or products;
232	232	5. Goals, objectives , and performance measures used by the
233	233	agency to monitor and report agency or program accomplishments;
234	234	6. The accuracy or adequacy of public documents, reports , or
235	235	requests prepared by or in relatio n to the agency or program;
236	236	7. Compliance with appropriate policies, rules , or laws related
237	237	to the agency or program; and
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289	289	8. Any other issues related to such agencies or programs as
290	290	directed by the oversight committee.
291	291	D. As used in this act Section 8011 et seq. of this title ,
292	292	“independent comprehensive performance audit (ICPA) ” includes, but
293	293	is not limited to, a review and analysis of the economy, efficiency,
294	294	effectiveness, and compliance of the policies, management, fiscal
295	295	affairs, and operations of st ate agencies, divisions, programs , and
296	296	accounts. The results of an ICPA may be used by the Legislature to
297	297	implement the best budgeting and policy -making practices for
298	298	government services to run in the most cost -effective way. The
299	299	Office may, at the direc tion of the oversight committee and subject
300	300	to the approval of the President Pro Tempore of the Senate and the
301	301	Speaker of the House of Representatives, contract with a private
302	302	company, nonprofit organization , or academic institution to assist
303	303	with an independent comprehensive performance audit or for
304	304	professional consulting and ad ministrative support services. The
305	305	Office may, but shall not be required to, contract with the Office
306	306	of the State Auditor and Inspector to conduct any ICPA. The Office
307	307	shall develop the scope of services for a request for proposals
308	308	issued, for professional services necessary to complete each ICPA.
309	309	Prior to entering into any contract, the Office shall obtain no less
310	310	than three separate bids for the auditing services, unless the
311	311	Office determines that fewer than three entities meet the
312	312	qualifications to bid to perform such services as set forth by the
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364	364	Office. The cost of the contract shall be paid by the Legislative
365	365	Services Service Bureau.
366	366	An independent comprehensive performance audit shall address but
367	367	not be limited to the following topics:
368	368	1. Policies which shall include constitutional mandates, if
369	369	any, statutory mandates, statutory authorizations, administrative
370	370	rules or policies of the affected agency reflected in internal
371	371	agency documents, or agency practices;
372	372	2. All sources of funding received by the agency, inclusive of
373	373	federal funds, state appropriations, state -dedicated revenues, fee
374	374	revenue sources, the use of agency revolving funds , or any other
375	375	fund or revenue source which is used to pay the expenses of the
376	376	agency;
377	377	3. Management of the agency which shall include, but not be
378	378	limited to, its governance, capacity, divisions, programs, accounts,
379	379	information technology systems , and policies and agency operations
380	380	which include objective analysis of the roles and functions of the
381	381	department; and
382	382	4. A schedule for implementation of agency -specific
383	383	recommendations.
384	384	SECTION 2. NEW LAW A new section of law to be codified
385	385	in the Oklahoma Statutes as Secti on 8016 of Title 62, unless there
386	386	is created a duplication in numbering, reads as follows:
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438	438	A. The Legislative Office of Fiscal Transparency shall , within
439	439	ninety (90) days of the effective date of this act, establish a
440	440	division within the Office for the pu rpose of reviewing the Oklahoma
441	441	Administrative Code and proposed administrat ive rules of state
442	442	agencies. The Office may employ no more than five full -time
443	443	employees to service the division and carry out the functions
444	444	outlined in this section.
445	445	B. The administrative rules division of the Office shall
446	446	evaluate the following:
447	447	1. Whether proposed permanent administrative rules align with
448	448	the Oklahoma Constitution;
449	449	2. Whether proposed permanent rules fulfill the legislative
450	450	intent of the statute that authoriz ed the permanent rulemaking;
451	451	3. Whether the proposed permanent rules will h ave a negative
452	452	impact that is disproportionate to the intended effects of the
453	453	rulemaking; and
454	454	4. Whether the agency has the statutory authority to promulgate
455	455	the proposed permanen t rules.
456	456	C. The division shall issue a report including the information
457	457	provided in subsection B of this section, a summary statement of the
458	458	legislative recommendation being made, and any other information
459	459	deemed necessary by the President Pro Tempore of the Senate, the
460	460	Speaker of the House of Representatives, or the Administrati ve Rules
461	461	Committee chairs of the Senate or the House of Representatives.
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513	513	D. The division shall also be responsible for regular
514	514	evaluations of existing provisions of the administra tive code in
515	515	coordination with the President Pro Tempore of the Senate , the
516	516	Speaker of the House of Representatives, and the Administrative
517	517	Rules Committee chairs of the Senate and the House of
518	518	Representatives.
519	519	SECTION 3. This act shall be come effective July 1, 2025.
520	520	SECTION 4. It being immediatel y necessary for the preservation
521	521	of the public peace, health or safety, an emergency 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	60-1-144 RD 11/26/2024 3:19:32 PM

Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB5 Compare Versions