§16.13. Compliance auditing
A.All state agencies shall submit to the commissioner comprehensive data sufficient
to comply with the provisions of this Subpart. This data shall be of the type, extent, format,
frequency, and timing specified by the commissioner.
B.Internal auditors of state agencies required to have an internal audit function shall
report to the commissioner any findings of state agencies, contractors, grantees, vendors, or
recipients of state funding that are not in compliance with the requirements of this Subpart.
NOTE: Subsection C eff. until July 1, 2026, or the day after the commissioner of
administration and the legislative auditor report to the legislature that the transition is
complete, whichever is earlier. See Acts 2023, No.
C.The commissioner shall report
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§16.13. Compliance auditing
A. All state agencies shall submit to the commissioner comprehensive data sufficient
to comply with the provisions of this Subpart. This data shall be of the type, extent, format,
frequency, and timing specified by the commissioner.
B. Internal auditors of state agencies required to have an internal audit function shall
report to the commissioner any findings of state agencies, contractors, grantees, vendors, or
recipients of state funding that are not in compliance with the requirements of this Subpart.
NOTE: Subsection C eff. until July 1, 2026, or the day after the commissioner of
administration and the legislative auditor report to the legislature that the transition is
complete, whichever is earlier. See Acts 2023, No. 446.
C. The commissioner shall report agency noncompliance with this Subpart to the
Joint Legislative Committee on the Budget on at least a quarterly basis.
NOTE: Subsection C as amended by Acts 2023, No. 446, eff. July 1, 2026, or the day after
the commissioner of administration and the legislative auditor report to the legislature that
the transition is complete, whichever is earlier.
C.(1) The commissioner shall report agency noncompliance with this Subpart to the
Joint Legislative Committee on the Budget on at least a quarterly basis.
(2) The commissioner shall report agency noncompliance with this Subpart to the
legislative auditor on at least a quarterly basis. The legislative auditor shall request that
any reports of noncompliance be added as an agenda item for the next scheduled Legislative
Audit Advisory Committee meeting. Upon request by the commissioner or after six months
of noncompliance, the legislative auditor shall intervene to compel compliance.
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 Subpart. The auditor shall report to the commissioner and the Joint Legislative
Committee on the Budget any audit finding of noncompliance with the requirements of this
Subpart.
NOTE: Subparagraph (D)(2) eff. until July 1, 2026, or the day after the commissioner of
administration and the legislative auditor report to the legislature that the transition is
complete, whichever is earlier. See Acts 2023, No. 446.
(2) The auditor shall submit to the commissioner for publication on the website, all
audits performed as authorized by a state agency contract, expenditure, or incentive
expenditure.
NOTE: Subparagraph (D)(2) as amended by Acts 2023, No. 446, eff. July 1, 2026, or the
day after the commissioner of administration and the legislative auditor report to the
legislature that the transition is complete, whichever is earlier.
(2) Repealed by Acts 2023, No. 446, §4, see Act.
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.