36-12-15.1. Systemic performance audits.
(1) As used in this section, "entity" means: an entity in the executive branch that receives an ongoing line item appropriation in an appropriations act; and any local education agency, as defined in Section, that receives public funds. 53E-1-102
(2) Each year, subject to the availability of work capacity and the discretion of the Legislative Audit Subcommittee created in Section, the Office of the Legislative Auditor General may, in addition to other audits performed by the office, perform a systemic performance audit of: 36-12-8 one or more executive branch entities; one or more local education agencies; one or more institutions of higher education as defined in Section; and 53H-1-101 one or more independent entities. An audit performed under Subsectionshall, as is appropriate for each individual audit: (2)(a) evaluate the extent to which the entity has efficiently and effectively used the appropriation by identifying: the entity's appropriation history; the entity's spending and efficiency history; and historic trends in the entity's operational performance effectiveness; evaluate whether the entity's size and operation are commensurate with the entity's spending history; evaluate whether the entity is diligent in the entity's stewardship of resources; provide a systemic performance audit of the entity's operations performance improvements; if possible, incorporate the audit methodology of other audits performed by the Office of the Legislative Auditor General; and be conducted according to the process established for the Legislative Audit Subcommittee. In conducting an audit of an institution of higher education, as defined in Section, under Subsection, the Office of the Legislator Auditor General shall, in addition to the subjects of evaluation described in Subsection, review the institution's admissions practices for: 53H-1-101 (2)(a)(iii) (2)(b) compliance with applicable laws, rules, and policies; best practices; and efficiency and effectiveness. After releasing an audit report under Subsection, the Legislative Audit Subcommittee shall make the audit report available to: (2)(a) each member of the Senate and the House of Representatives; and the governor or the governor's designee. The Office of the Legislative Auditor General shall: summarize the findings of an audit described in Subsection; and (2)(a) provide a copy of each audit report and the annual report to the legislative fiscal analyst and director of the Office of Legislative Research and General Counsel as soon as each report is completed.
(3) The Office of the Legislative Auditor General may consult with the Office of the Legislative Fiscal Analyst or the Office of Legislative Research and General Counsel in preparing the summary required by Subsection (2)(e).
(4) The Legislature, in evaluating an entity's request for an increase in its base budget, shall: review the audit report required by this section and any relevant audits; and consider the entity's request for an increase in its base budget in light of the entity's prior history of savings and efficiencies as evidenced by the audit report required by this section.