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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE BILL 5 By: Bergstrom
AS INTRODUCED
An Act relating to the Legislative Office of Fiscal
Transparency; amending 62 O.S. 2021, Section 8012,
which relates to duties of the Of fice; modifying
duties; updating statutory references and language;
establishing administrative rules division within the
Office; stating purposes of division; directing
oversight; providing for codification; providing an
effective date; and declaring an e mergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 62 O.S. 2021, Section 8012, is
amended to read as follows:
Section 8012. A. The Legislative Office of Fiscal Transparency
shall:
1. Gather information regarding the proposed budgets of
executive branch agencies each fiscal year;
2. Analyze the information and evaluate the extent to which the
agency budget does or does not fulfill the agency ’s primary duties
and responsibilities und er applicable provisions of federal, state ,
or other law;
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3. Analyze and forecast all revenues available to the agency
from appropriations, fees, dedicated revenue , or any other source;
4. Compare the agency budget information to the comparable
information contained in that agency ’s budget requests from prior
fiscal years; and
5. Conduct such investigations regarding the operations of the
agency as required in order to fulfill the duties imposed upon the
Office by law or as otherwise directed by the over sight committee;
and
6. Analyze and conduct performance evaluations as it r elates to
the administrative code of executive branch agencies, as outlined in
Section 2 of this act .
The oversight committee, subject to the direction of the
President Pro Tempore of the Senate and the Speaker of the House of
Representatives, shall ensure that the functions performed by the
Office pursuant to the provisions of this subsection do not
duplicate those of the Senate Committee on Appropriations and the
House Committee on Appropriations and Budget and their respective
staffs.
B. The Office shall further conduct performance evaluations and
may conduct independent comprehensive performance audits. The
oversight committee created in Section 3 of this act 8013 of this
title may periodically identify specific executive branch agencies,
or programs, activities , or functions within executive branch
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agencies, for which the Office shall conduct a performance
evaluation or independent comprehensive performance audit.
C. As used in this act Section 8011 et seq. of this title ,
“performance evaluation ” means an examination of a program,
activity, or function of an executive branch agency, conducted in
accordance with applicable government auditing standards or auditing
and evaluation standards of other appropriate authoritative bodies.
The term includes, but is not limited to, an examination of issues
related to:
1. Economy, efficiency , or effectiveness of the agency or
program, including any revenue sources used to fund or support the
agency or program;
2. Structure or design of the agency or program to a ccomplish
its goals and objectives;
3. Adequacy of the agency or program to meet the needs or
policy goals identified by the Legislature;
4. Alternative methods of providing agen cy or program services
or products;
5. Goals, objectives , and performance measures used by the
agency to monitor and report agency or program accomplishments;
6. The accuracy or adequacy of public documents, reports , or
requests prepared by or in relatio n to the agency or program;
7. Compliance with appropriate policies, rules , or laws related
to the agency or program; and
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8. Any other issues related to such agencies or programs as
directed by the oversight committee.
D. As used in this act Section 8011 et seq. of this title ,
“independent comprehensive performance audit (ICPA) ” includes, but
is not limited to, a review and analysis of the economy, efficiency,
effectiveness, and compliance of the policies, management, fiscal
affairs, and operations of st ate agencies, divisions, programs , and
accounts. The results of an ICPA may be used by the Legislature to
implement the best budgeting and policy -making practices for
government services to run in the most cost -effective way. The
Office may, at the direc tion of the oversight committee and subject
to the approval of the President Pro Tempore of the Senate and the
Speaker of the House of Representatives, contract with a private
company, nonprofit organization , or academic institution to assist
with an independent comprehensive performance audit or for
professional consulting and ad ministrative support services. The
Office may, but shall not be required to, contract with the Office
of the State Auditor and Inspector to conduct any ICPA. The Office
shall develop the scope of services for a request for proposals
issued, for professional services necessary to complete each ICPA.
Prior to entering into any contract, the Office shall obtain no less
than three separate bids for the auditing services, unless the
Office determines that fewer than three entities meet the
qualifications to bid to perform such services as set forth by the
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Office. The cost of the contract shall be paid by the Legislative
Services Service Bureau.
An independent comprehensive performance audit shall address but
not be limited to the following topics:
1. Policies which shall include constitutional mandates, if
any, statutory mandates, statutory authorizations, administrative
rules or policies of the affected agency reflected in internal
agency documents, or agency practices;
2. All sources of funding received by the agency, inclusive of
federal funds, state appropriations, state -dedicated revenues, fee
revenue sources, the use of agency revolving funds , or any other
fund or revenue source which is used to pay the expenses of the
agency;
3. Management of the agency which shall include, but not be
limited to, its governance, capacity, divisions, programs, accounts,
information technology systems , and policies and agency operations
which include objective analysis of the roles and functions of the
department; and
4. A schedule for implementation of agency -specific
recommendations.
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Secti on 8016 of Title 62, unless there
is created a duplication in numbering, reads as follows:
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A. The Legislative Office of Fiscal Transparency shall , within
ninety (90) days of the effective date of this act, establish a
division within the Office for the pu rpose of reviewing the Oklahoma
Administrative Code and proposed administrat ive rules of state
agencies. The Office may employ no more than five full -time
employees to service the division and carry out the functions
outlined in this section.
B. The administrative rules division of the Office shall
evaluate the following:
1. Whether proposed permanent administrative rules align with
the Oklahoma Constitution;
2. Whether proposed permanent rules fulfill the legislative
intent of the statute that authoriz ed the permanent rulemaking;
3. Whether the proposed permanent rules will h ave a negative
impact that is disproportionate to the intended effects of the
rulemaking; and
4. Whether the agency has the statutory authority to promulgate
the proposed permanen t rules.
C. The division shall issue a report including the information
provided in subsection B of this section, a summary statement of the
legislative recommendation being made, and any other information
deemed necessary by the President Pro Tempore of the Senate, the
Speaker of the House of Representatives, or the Administrati ve Rules
Committee chairs of the Senate or the House of Representatives.
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D. The division shall also be responsible for regular
evaluations of existing provisions of the administra tive code in
coordination with the President Pro Tempore of the Senate , the
Speaker of the House of Representatives, and the Administrative
Rules Committee chairs of the Senate and the House of
Representatives.
SECTION 3. This act shall be come effective July 1, 2025.
SECTION 4. It being immediatel y necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
60-1-144 RD 11/26/2024 3:19:32 PM