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(1) As used in this section, "entity" means:
(a) an entity in the executive branch that receives an ongoing line item appropriation in an appropriations act; and
(b) any local education agency, as defined in Section 53E-1-102, that receives public funds.
(2)
(a) Each year, subject to the availability of work capacity and the discretion of the Legislative Audit Committee, the Office of Legislative Auditor General may, in addition to other audits performed by the office, perform:
(i) an audit of one or more executive branch entity's appropriations; and
(ii) an audit of one or more local education agency's appropriations.
(b) An audit performed pursuant to Subsection (2)(a) shall, as is appropriate for each individual audit:
(i) evaluate the extent to which the entity has efficiently and effectively used the appropriation by identifying:
(A) the entity's appropriation history;
(B) the entity's spending and efficiency history; and
(C) historic trends in the entity's operational performance effectiveness;
(ii) evaluate whether the entity's size and operation are commensurate with the entity's spending history;
(iii) evaluate whether the entity is diligent in its stewardship of state resources;
(iv) provide an in-depth analysis review of the entity's operations performance improvements;
(v) if possible, incorporate the audit methodology of other audits performed by the Office of Legislative Auditor General; and
(vi) be conducted according to the process established for the Audit Subcommittee created in Section 36-12-8.
(c) After releasing an audit report pursuant to Subsection (2)(a), the Audit Subcommittee shall make the audit report available to:
(i) each member of the Senate and the House of Representatives; and
(ii) the governor or the governor's designee.
(d) The Office of Legislative Auditor General shall summarize the findings of an audit described in Subsection (2)(a) in:
(i) a unique section of the legislative auditor general's annual report; and
(ii) a format that the legislative fiscal analyst may use in preparation of the annual appropriations no later than 30 days before the day on which the Legislature convenes.
(3) The Office of Legislative Auditor General shall consult with the legislative fiscal analyst in preparing the summary required by Subsection (2)(d).
(4) The Legislature, in evaluating an entity's request for an increase in its base budget, shall:
(a) review the audit report required by this section and any relevant audits; and
(b) consider the entity's request for an increase in its base budget in light of the entity's prior history of savings and efficiencies as evidenced by the audit report required by this section.