A. The Oklahoma Tourism and Recreation Department shall establish a cost and revenue reporting system for all budget activities and subactivities of the Department.
B. 1. The State Auditor and Inspector or a designated agent of the State Auditor and Inspector shall perform an independent audit of the Department annually. The audit shall be conducted in accordance with the Generally Accepted Government Auditing Standards as issued by the Comptroller General of the United States. The cost of the audit shall be borne by the Department.
2. Matters to be considered in determining the types of activities to be audited and the scope of the audit shall be based on an analysis of:
The audit may be conducted in accordance with Section 213.2 of Title 74 of the Oklahoma Statutes.
3. The internal auditors of the Department shall conduct internal audits of Department facilities and programs pursuant to the provisions of Section 228 of Title 74 of the Oklahoma Statutes.
4. The audits required by this section shall be completed on or before December 31 of each year and shall, upon distribution, become public record.
C. Any person who intentionally alters or destroys records needed for the performance of an audit as provided for in this section or intentionally causes or directs a subordinate to do such acts, shall be subject to immediate removal from office or employment.
D. The Commission shall provide notice to Department employees affected by this section of the prohibited acts and the penalties pursuant to the provisions of this section.
Added by Laws 2005, c. 363, § 41, eff. Nov. 1, 2005.