The comptroller of the treasury is authorized to audit the expenditure of funds pursuant to this part from the maintenance of coverage trust fund. At the discretion of the comptroller of the treasury, the audit may be prepared by a certified public accountant, a public accountant, or by the department of audit. Notwithstanding §71-5-2005, the bureau of TennCare and the maintenance of coverage trust fund must bear the full costs of the audit.