A. No later than July thirty-first of the second fiscal year following a performance audit report on an auditee, the auditee shall report to the legislative auditor its progress in implementing recommendations contained in the performance audit report. The auditee shall include in its progress report all necessary documentation to support each assertion of implementation of a recommendation. If an auditee has not fully implemented a recommendation contained in the performance audit report, the auditee shall include in its progress report a plan and a timetable for implementation or an explanation why implementation is not necessary or possible.

            B. After review of a progress report, the legislative auditor:

            (1) May request additional information or progress reports from the auditee and may conduct follow-up performance audits, program evaluations, and any other studies the legislative auditor deems necessary.

            (2) Shall notify each member of the Legislative Audit Advisory Council and the auditee of any issue that in his opinion warrants public discussion at a meeting of the council.

            C. The legislative auditor shall compile the information received pursuant to this Section into a report, together with any recommendations for legislation related thereto, and shall submit the report to the legislature no later than February fifteenth of each year.

            D. The legislative auditor shall make progress reports available to the public in the same manner as performance audits.

            Acts 2023, No. 343, §1, eff. July 1, 2023.