(6) |
Under the direction of the legislative auditor general, the Office of the Legislative Auditor General shall:
(a) |
conduct comprehensive and special purpose audits, examinations, investigations, or reviews of entity funds, functions, and accounts; |
(b) |
prepare and submit a written report on each audit, examination, investigation, or review to the Audit Subcommittee created in Section 36-12-8 and make the report available to all members of the Legislature within 75 days after the audit, examination, investigation, or review is completed; |
(c) |
monitor, conduct a risk assessment of, or audit any efficiency evaluations that the legislative auditor general determines necessary, in accordance with 9, and legislative rule; |
(d) |
create, manage, and report to the Audit Subcommittee a list of high risk programs and operations that:
(i) |
threaten public funds or programs; |
(ii) |
are vulnerable to inefficiency, waste, fraud, abuse, or mismanagement; or |
(iii) |
require transformation; |
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(e) |
monitor and report to the Audit Subcommittee the health of a government organization’s internal audit functions; |
(f) |
make recommendations to increase the independence and value added of internal audit functions throughout the state; |
(g) |
implement a process to track, monitor, and report whether the subject of an audit has implemented recommendations made in the audit report; |
(h) |
establish, train, and maintain individuals within the office to conduct investigations and represent themselves as lawful investigators on behalf of the office; |
(i) |
establish policies, procedures, methods, and standards of audit work and investigations for the office and staff; |
(j) |
prepare and submit each audit and investigative report independent of any influence external of the office, including the content of the report, the conclusions reached in the report, and the manner of disclosing the legislative auditor general’s findings; |
(k) |
prepare and submit the annual budget request for the office; and |
(l) |
perform other duties as prescribed by the Legislature. |
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