§ 22-13-4 - Definitions – Duties of auditor general – Investigations by committee.
SECTION 22-13-4
§ 22-13-4 Definitions – Duties ofauditor general – Investigations by committee. – (a) The following words and phrases have the following meanings unless adifferent meaning is required by the context:
(1) "Performance audit" means an examination of theeffectiveness of administration and its efficiency and adequacy in terms of theprogram of the state agency authorized by law to be performed. The "performanceaudit" may also include a review of the agency in terms of compliance withfederal and state laws and executive orders relating to equal employmentopportunities and the set aside for minority businesses.
(2) "Political subdivision" means a separate agency or unitof local government created or established by law and includes, but is notlimited to, the following and the officers of the following: authority, board,branch, bureau, city, commission, council, consolidated government, county,department, district, institution, metropolitan government, municipality,office, officer, public corporation, town, or village.
(3) "Post-audit" means an audit made at some point after thecompletion of a transaction or a group of transactions.
(4) "State agency" means a separate agency or unit of stategovernment created or established by law and includes, but is not limited to,the following and the officers of the following: authority, board, branch,bureau, commission, council, department, division, institution, office,officer, or public corporation, as the case may be, except any agency or unitwithin the legislative branch of state government.
(b) The auditor general shall make post-audits andperformance audits of public records and perform related duties as prescribedby the committee. He or she shall perform his or her duties independently butunder the general policies established by the committee.
(c) The auditor general shall have the power and duty to makepost-audits and performance audits of the accounts and records of all stateagencies, including the board of governors for higher education and the boardof regents for elementary and secondary education, as defined in this section.
(2) The auditor general shall have the power, when requestedby a majority of the committee, to make post-audits and performance audits ofaccounts and records of any other public body or political subdivision, or anyassociation or corporation created or established by any general or special lawof the general assembly, or any person, association, or corporation to whichmonies of the state have been appropriated by the general assembly. Nothing inthe subdivision shall be construed to apply to public utilities.
(3) The auditor general shall perform or have performedannually a complete post-audit of the financial transactions and accounts ofthe state when approved by the chairperson of the joint committee onlegislative services.
(d) The committee may at any time, without regard to whetherthe legislature is then in session or out of session, take under investigationany matter within the scope of an audit either completed or then beingconducted by the auditor general, and in connection with that investigation mayexercise the powers of subpoena vested by law in a standing committee of thelegislature.
(e) The auditor general may, when directed by the committee,designate and direct any auditor employed by him or her to audit any accountsor records within the power of the auditor general to audit. The auditor shallreport his or her findings for review by the auditor general, who shall preparethe audit report.
(2) The audit report shall make special mention of:
(i) Any violation of the laws within the scope of the audit;and
(ii) Any illegal or improper expenditure, any improperaccounting procedures, all failures to properly record financial transactions,and all other inaccuracies, irregularities, shortages, and defalcations.
(3) At the conclusion of the audit, the auditor general orhis or her designated representative will conduct an exit conference with theofficial whose office or department is subject to audit and submit to him orher a draft report which includes a list of findings and recommendations. If anofficial is not available for the exit conference, delivery of the draft reportis presumed to be sufficient notice. The official must submit to the auditorgeneral within sixty (60) days after the receipt of the draft report his or herwritten reply as to:
(i) Acceptance and plan of implementation of eachrecommendation;
(ii) Reason(s) for non-acceptance of a recommendation.
(4) Should the auditor general determine that the writtenexplanation or rebuttal of the official whose office is subject to audit isunsatisfactory, he or she shall, as soon as practicable, report his or herfindings to the joint committee on legislative services.
(f) A copy of the audit report shall be submitted to eachmember of the committee.
(g) If the auditor general discovers any errors, unusualpractices, or any other discrepancies in connection with his or her audit orpost-audit of a state agency or state officers, the auditor general shall, assoon as practicable, notify in writing the president of the senate and thespeaker of the house of representatives, respectively.
(h) The auditor general shall annually review the capitaldevelopment program to determine: (1) the status of all projects included inthe program; (2) whether the funds are being properly expended for theirintended purposes; (3) the completion date or projected completion date of theprojects; (4) which projects require professional services and to determine theidentity of individuals or firms appointed; and (5) the expended and unexpendedfunds. This report shall be annually submitted to the general assembly on thefirst Wednesday in February.