Performance auditing -- Appointment or employment -- Duties -- Reports.
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(1)
(a) The executive director, with the approval of a majority vote of the commission for each appointment, shall, to conduct the audits required in this section:
(i) appoint not less than two performance auditors; or
(ii) employ auditing experts from outside the department.
(b) A performance auditor appointed under Subsection (1)(a)(i) may only be removed by the executive director with the approval of a majority vote of the commission.
(c) Each auditor appointed under Subsection (1)(a)(i) shall have at least three years' experience in performance auditing prior to appointment.
(2) The executive director shall ensure that the auditors under Subsection (1) receive:
(a) any staff support from the department that is necessary to fulfill their duties; and
(b) access to all the department's records and information.
(3) The auditors under Subsection (1) shall conduct, as prioritized by the commission:
(a) performance audits to determine the efficiency and effectiveness of the department;
(b) financial audits to ensure the efficient and effective expenditure of department money;
(c) audits to ensure department compliance with state statutes, commission priorities, and legislative appropriation intent statements;
(d) audits to determine the impact of federal mandates, including air quality, wetlands, and other environmental standards on the cost and schedule of department projects;
(e) external audits on persons entering into contracts with the department, as necessary;
(f) studies to determine the time required to accomplish department and external contract work and their relative efficiencies;
(g) evaluations of the department's quality assurance and quality control programs; and
(h) any other executive director or commission requests.
(4) The auditors under Subsection (1) shall:
(a) conduct audits in accordance with applicable professional auditing standards; and
(b) provide copies of all reports of audit findings to the commission, the executive director, and the Legislative Auditor General.