the effectiveness of the processes.
(5) Training the major State agency employees to mentor
and train other major State agency employees in business
improvement process systems.
(6) Providing for public comment regarding performance
audits and reports conducted under this act.
"Major State agency." Any office, department, authority,
board or commission of the executive branch with a budget
exceeding $100,000,000 in a fiscal year.
"Management letter." A written communication that states or
implies all of the following:
(1) Assurance as to the reliability of attested
information, compiled financial statements or assessments of
the status or performance of a major 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 major
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 major State
agency in a management letter.
"Qualified performance auditor." A certified internal
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