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(1) Subject to prioritization of the Audit Subcommittee, the Office of the Legislative Auditor General established under Section 36-12-15 shall in any fiscal year:
(a) conduct an audit of money appropriated for performance funding; and
(b) prepare and submit a written report for an audit described in this section in accordance with Subsection 36-12-15(4)(b)(ii).
(2) An audit described in this section shall include:
(a) an evaluation of the implementation of performance funding; and