(a) For the purpose of this section, "transition funds" shall mean any funds advanced to an individual who has been elected Governor during the general election of each election year. However, this section shall not apply to a person who is reelected during the general election to the Office of Governor.
(b) The Director of the Department of Finance and Administration shall issue limitations and guidelines on the expenditure of transition funds and make those limitations and guidelines a part of any appropriation.
(c)
(1) The expenditure of transition funds is limited to the direct expenses of the activities relating to the new office holder preparing to take office in January following the general election.
(2) The expenditure of transition funds and other related charges incurred by a newly elected officer in the performance of his or her duties to prepare for service as a public official shall be limited to those expenditures which are directly related to his or her assuming office in January. It is prohibited to use any transition funds for the purpose of paying a salary to a newly elected official prior to his or her assuming the office.
(d) The Division of Legislative Audit is authorized and directed to perform an audit on the expenditures of transition funds. The audit shall be presented to the Legislative Joint Auditing Committee and the Legislative Council during the biennium following the expenditure of the funds.
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