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(1) By May 1, 2022, the Governor's Office of Planning and Budget and the Office of the Legislative Fiscal Analyst shall jointly establish a process that identifies and prioritizes government processes to target for efficiency improvements.
(2) The Governor's Office of Planning and Budget and the Office of the Legislative Fiscal Analyst shall ensure that the efficiency improvement process described in Subsection (1) addresses the following:
(a) the roles of the Governor's Office of Planning and Budget and the Office of the Legislative Fiscal Analyst throughout the efficiency improvement process;
(b) how to collaborate with an appropriated entity in the development of the appropriated entity's performance measures under Section 63J-1-903;
(c) how to evaluate the results of an appropriated entity's performance measures, including identifying which performance measures that an appropriated entity may want to retain, modify, or discontinue;
(d) the process by which an appropriated entity's government process is selected for an efficiency evaluation;
(e) the criteria and methodology used for an efficiency evaluation;
(f) whether to provide any rewards or incentives for an appropriated entity to implement recommendations from an efficiency evaluation;
(g) whether to create a formal or informal committee that advises the efficiency improvement process; and
(h) the process by which the Governor's Office of Planning and Budget and the Office of the Legislative Fiscal Analyst notify the Office of the Legislative Auditor General when an efficiency evaluation is completed.
(3)
(a) The Office of the Legislative Auditor General shall independently review the results of each efficiency evaluation conducted under this section.
(b) If, based on the review described in Subsection (3)(a), the Office of the Legislative Auditor General determines further review is necessary, the Office of the Legislative Auditor General shall:
(i) conduct a risk assessment; and
(ii) provide the results of the risk assessment to the Audit Subcommittee created in Section 36-12-8.
(4) Beginning in 2021 and each calendar year thereafter, the Governor's Office of Planning and Budget and the Office of the Legislative Fiscal Analyst shall, before December 31, report to the governor and the Legislative Management Committee, respectively, regarding the status of the efficiency improvement process and recommended changes, if any.
(5) The efficiency improvement process described in this section does not apply to a legislative department government process.