State agency shall be responsible for the cost incurred in
the performance of the fraud audit.
(2) The department receives an indication when lawfully
performing an audit on an entity that fraudulent activity or
other criminal activity may have occurred.
(3) A fraud audit is requested by the Governor, the
chairperson or minority chairperson of the Appropriations
Committee of the Senate or the chairperson or minority
chairperson of the Appropriations Committee of the House of
Representatives.
(b) Fraud audit results.--
(1) The department shall provide the results of a fraud
audit to the Governor, the chairperson or minority
chairperson of the Appropriations Committee of the Senate and
the chairperson or minority chairperson of the Appropriations
Committee of the House of Representatives.
(2) If the results contain evidence of suspected
criminal activity, the department shall provide the results
to the Office of Attorney General.
Section 9. Committee standards.
When conducting audits, the department may use, as a guide,
the standards and best practices specified by the Committee of
Sponsoring Organizations of the Treadway Commission.
Section 10. Authority to issue subpoenas.
(a) General rule.--The Auditor General may issue subpoenas
requiring the attendance of witnesses and the production of
books, accounts, papers, records, documents and files and may
examine the witnesses and documents. Issuance of subpoenas does
not prevent or repeal other powers granted under law to the
Auditor General.
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