Legislative services agency audits

Sec. 13. (a) This section applies when a law or the legislative council directs the legislative services agency to: (1) conduct an independent, objective, nonpartisan audit or other assessment of the stewardship, performance, or cost of government entity policies, programs, or operations; or (2) review an audit or other assessment related to the stewardship, performance, or cost of governmental entity policies, programs, or operations. (b) Upon request, a governmental entity shall provide the legislative services agency with sufficient, appropriate evidence that provides a reasonable basis for findings and conclusions related to the objective of the assessment. (c) The legislative services agency shall use generally accepted governmental auditing standards as a guideline for conducting or reviewing an assessment (including the nature, extent, and timing of necessary evidence and assessment activities) and determining the sufficiency and appropriateness of evidence. (d) A governmental entity may redact material that is confidential under any law only to the extent the legislative services agency determines the legislative services agency has a reasonable basis for findings and conclusions related to the objective of the assessment without the redacted material, as determined under generally accepted governmental auditing standards. As added by P.L.269-2017, SEC.1. Amended by P.L.86-2018, SEC.2.