(a) Select audit reports for review and make recommendations for change or remediation by the audited entity to the Emergency Board, the Joint Interim Committee on Ways and Means, the Joint Committee on Ways and Means or other appropriate legislative committees and to other persons receiving the audit report under ORS 192.245.

(b) Review requests for performance audits and proposed legislation relating to audits.

(c) Recommend audits and audit follow-up reviews to be conducted by the Division of Audits.

(d)(A) Review audit follow-up reviews completed by legislative staff.

(B) Select audit follow-up reviews completed by the Division of Audits for review.

(e) Assign tasks related to the duties of the Joint Legislative Audit Committee to the Legislative Fiscal Office, including directing staff to conduct performance assessments of state agency programs and management, reviews of agency or statewide processes, sunset reviews, change of director reviews, reviews of audits conducted by the Secretary of State or contract auditors and audit follow-up reviews. The Legislative Fiscal Officer shall notify the Division of Audits before conducting a review directed by the committee.

(f) At the request of the standing or interim Joint Committee on Ways and Means, review state agency performance measures and make recommendations for change.

(2) As used in this section, "audit follow-up review" means a review to determine:

(a) Whether an audited entity has appropriately acted upon audit findings; and

(b) Whether implementation of audit recommendations achieved the anticipated benefits identified in an audit report or in an audited entity’s response to an audit report. [1989 c.128 §2; 1997 c.847 §3; 2005 c.837 §19; 2012 c.107 §5; 2019 c.567 §1]