Bill > SB1786

This bill grants the State Auditor and Inspector new powers to conduct various types of audits, including performance, operational, forensic, and special investigative audits, of state agencies and local government entities, without needing prior approval from other officials. The State Auditor and Inspector can also issue administrative subpoenas to compel the production of documents, records, testimony, and evidence, with penalties for non-compliance including fines and jail time. If an audit reveals potential criminal violations, fraud, embezzlement, or misuse of public funds, the State Auditor and Inspector must refer these findings to the Attorney General and the relevant district attorney, who are then required to investigate or provide a written explanation for not proceeding. The Attorney General will report annually on these referrals, and audits with serious findings will be publicly released unless a criminal investigation requires confidentiality. Furthermore, audited entities with adverse findings must submit a corrective action plan, which the State Auditor and Inspector will monitor, with potential sanctions like withholding state funds for non-compliance. The bill also establishes an Investigative Division within the State Auditor and Inspector's office, staffed with certified fraud examiners and investigators, and allows the office to recover costs for special or investigative audits. Finally, it appropriates $1.5 million for enhanced staffing and operations and declares an emergency, making the act effective immediately upon passage and approval.

http://www.oklegislature.gov/BillInfo.aspx?Bill=sb1786&Session=2600