41-1278. Definitions


In this article, unless the context otherwise requires:


1. "Committee" means the joint legislative audit committee.


2. "Investigation" means an inquiry into specified acts or allegations of
impropriety, malfeasance or nonfeasance in the obligation, expenditure, receipt or use of
public funds of this state or into specified financial transactions or practices which
may involve such impropriety, malfeasance or nonfeasance.


3. "Performance audit" means an audit which determines with regard to the purpose,
functions and duties of the audited agency all of the following:


(a) Whether the audited agency is managing or utilizing its resources, including
public funds of this state, personnel, property, equipment and space, in an economical
and efficient manner.


(b) Causes of inefficiencies or uneconomical practices, including inadequacies in
management information systems, internal and administrative procedures, organizational
structure, use of resources, allocation of personnel, purchasing policies and equipment.


(c) Whether the desired results are being achieved.


(d) Whether objectives established by the legislature or other authorizing body are
being met.


4. "Special audit" means an audit of limited scope.


5. "Special research request" means research and analysis of issues or questions
that are designated as a special research request by the committee, but does not include
a performance audit, financial audit, compliance audit, procedural review, special audit,
investigation or evaluation required by law.


6. "State agency" means all departments, agencies, boards, commissions,
institutions and instrumentalities of this state.