[§23-7.5]  Audit recommendations; annualreport.  (a)  Not later than twenty days prior to the regular session of2009, and each regular session thereafter, the auditor shall submit a report tothe legislature of each audit recommendation the auditor has made that is morethan one year old and that has not been implemented by the audited agency.  Thereport shall clearly identify:

(1)  The state agency audited;

(2)  The audit title and number that contained therecommendation;

(3)  A brief description of the recommendation;

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

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

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