information, compiled financial statements or assessments of
the status or performance of a State agency.
(2) The issuer of the written communication has special
knowledge or competence in accounting or auditing arising
from any of the following:
(i) The issuer of the communication has a name or
title indicating that the issuer or any individual
employed by or affiliated with the issuer is an
accountant or auditor.
(ii) The language of the written communication.
"Performance audit." A comprehensive evaluation of a State
agency's performance, including all of the following:
(1) The effectiveness, efficiency and economy with which
resources are managed and consumed.
(2) Findings and recommendations based on the
comprehensive evaluation which are submitted to a State
agency in a management letter.
"Qualified performance auditor." A certified internal
auditor, certified fraud examiner, public accountant or
Chartered Global Management Accountant who possesses a minimum
of five years of experience conducting performance or
operational audits of private or public entities.
"State agency." An office, department, authority, board or
commission of the executive branch.
Section 4. Duties of department.
The department shall have the following duties:
(1) Entering into contracts with a qualified performance
auditor to conduct performance audits of State agencies.
(2) Recommending the State agencies that will be
subject to the pilot program under section 5.
20180HB2209PN3229 - 4 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30