[§23-7.5]  Audit recommendations; annual
report.  (a)  Not later than twenty days prior to the regular session of
2009, and each regular session thereafter, the auditor shall submit a report to
the legislature of each audit recommendation the auditor has made that is more
than one year old and that has not been implemented by the audited agency.  The
report shall clearly identify:



(1)  The state agency audited;



(2)  The audit title and number that contained the
recommendation;



(3)  A brief description of the recommendation;



(4)  The date that the audit was issued; and



(5)  The most recent explanation provided by the
agency to the auditor on the status of the recommendation.



(b)  Any agency that is notified by the auditor
that it has not implemented a recommendation made pursuant to this chapter more
than one year prior shall submit a written report to the auditor, the president
of the senate, and the speaker of the house of representatives not later than
thirty days after the notification explaining why the audit recommendation was
not implemented and the estimated date of implementation of the recommendation.
[L 2008, c 36, §1]