§584. Audit requirements

            A. All state agencies shall submit to the auditor comprehensive data sufficient to comply with the provisions of this Part. This data shall be of the type, extent, format, frequency, and timing specified by the auditor.

            B. Internal auditors of state agencies required to have an internal audit function shall report to the auditor any findings of state agencies, contractors, grantees, vendors, or recipients of state funding that are not in compliance with the requirements of this Part.

            C.(1) The auditor shall report agency noncompliance with this Part to the Joint Legislative Committee on the Budget and the Legislative Audit Advisory Council on at least a quarterly basis.

            (2) The auditor shall notify each member of the Legislative Audit Advisory Council and the agency of any significant issue with noncompliance that in his opinion warrants public discussion at the next meeting of the council.

            D.(1) The legislative auditor shall perform periodic and unscheduled reviews of state agencies, contractors, grantees, vendors, or recipients of state funds to ensure compliance with this Part. The auditor shall report to the Legislative Audit Advisory Council and the Joint Legislative Committee on the Budget any finding of noncompliance with the requirements of this Part.

            (2) All audits performed as authorized or required by a state agency contract, expenditure, or incentive expenditure shall be available on the website.

            E. Any state agency whose internal audit or legislative audit contains findings indicating a violation of the constitution or laws of this state or findings of fraud, waste, and abuse shall be subject to periodic and unscheduled investigative audits by the internal auditor or the legislative auditor for a probationary period of not less than three years.

            Acts 2023, No. 446, §1, see Act.