The office of the budget, in the course of the preaudit of claims against the state, or in otherwise carrying out its duties, shall note irregularities in the fiscal practices of the state and its departments, agencies, and institutions and areas where more uniform and improved fiscal procedures are desirable, and it shall further note expenditures and governmental activities that it may believe to be contrary to law or to the intent of the legislative assembly. "Irregularities" as used in this section includes the use of state funds to provide bonuses, cash incentive awards, and temporary salary adjustments for state employees. The office of the budget shall submit a detailed written report accompanied by adequate documentation to the budget section of the legislative management, or any division of the budget section designated for that purpose, setting out the irregularity, expenditure, or activity. The report must be presented at the next scheduled meeting of the budget section following the discovery of the irregularity, expenditure, or activity.
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