2018 Oklahoma Statutes
Title 62. Public Finance
§62-8004. Outside contracts to assist with ICPAs - Written reports on ICPAs.

A. The Agency Performance and Accountability Commission may contract with a private company, nonprofit organization or academic institution to assist with an independent comprehensive performance audit or for professional consulting and administrative support services. The Commission may, but shall not be required to, contract with the Office of the State Auditor and Inspector to conduct any ICPA. The Commission 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 Commission shall obtain no less than three separate bids for the auditing services, unless the Commission determines that fewer than three entities meet the qualifications to bid to perform such services as set forth by the Commission. The cost of the contract shall be paid by the Legislative Services Bureau.

B. The Commission shall provide the results of each ICPA in a written report to the Governor, President Pro Tempore of the Senate and Speaker of the House of Representatives. The report shall be made publicly available on the Oklahoma State Legislature's website and documents.ok.gov.

C. The 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.

D. Bills and resolutions introduced to implement any specific recommendation of this report shall not be subject to filing deadlines set by the Legislature.

Added by Laws 2017, c. 325, § 4, emerg. eff. May 24, 2017. Amended by Laws 2018, c. 298, § 3, emerg. eff. May 10, 2018.