§23-12 Review of special, revolving, and trust funds. (a) The office of the auditor shall report to the legislature, at each regular session, a review of special, revolving, and trust funds established to provide services rendered by any state department or establishment to other state departments or establishments or to any political subdivision of the State. The review shall include:
(b) Each special, revolving, and trust fund shall be reviewed every five years as follows: