For purposes of the Legislative Review of State Audits Act: 1. "Agency" includes, but is not limited to, any constitutionally or statutorily created board, bureau, commission, office, institution, authority, university, college, and any other person or administrative division of state government expending or encumbering state funds, handling money on behalf of the state, or holding any trust funds on behalf of the state from any source derived. The term "agency" shall not include the Governor, the Legislature or any branch, committee or officer thereof, the courts or any political subdivision of the state; 2. "Audit" includes all types of audits as defined by Government Auditing Standards issued by the United States Comptroller General and includes, but is not limited to, an examination, an investigation or a review required by or performed as a result of state or federal law or program or rules thereof or any examination, investigation or review in which any agency, state or federal funds or both state and federal funds are expended for any agency matter relating to: a. compliance by an agency with all applicable state and federal laws and rules, b. internal controls, c. the efficiency and the economy of agency financial operations. Economy and efficiency audits include determining: (1) whether the agency is acquiring, protecting and using its resources economically and efficiently, (2) the causes of inefficiencies or uneconomical practices, and (3) whether the agency has complied with laws and rules concerning economy and efficiency, or d. the effectiveness of an agency in achieving desired program results. Program audits include determining: (1) the extent to which the desired results or benefits established by the Legislature or other body are being achieved, (2) the effectiveness of organizations, programs, activities or functions, and (3) whether the agency has complied with significant laws and rules applicable to the program. The term "audit" shall not include position audits or payroll audits performed by the Office of Management and Enterprise Services, inmate sentence audits conducted by the Oklahoma Department of Corrections or confidential requests made by any member of the Legislature or the Governor's office; 3. "Auditor" means any person, corporation, partnership, federal agency or state agency, or other legal public or private entity performing any service meeting the definition of "practice of public accounting" in the Oklahoma Accountancy Act on an agency; 4. "Audit report" means the final report in a written document which contains the comments and recommendations of the auditor. The audit report shall also include, if any, comments of the agency on which the audit was performed; and 5. "Records" includes, but is not limited to, books, papers, maps, photographs, cards, tapes, recordings, or other documentary materials, regardless of physical form or characteristics, prepared, owned, used, or in the possession of or retained by the auditor, or the agency, or both the auditor and agency.
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