State Auditor and Inspector; requiring the State Auditor and Inspector perform a special audit of the Oklahoma Turnpike Authority by certain date; effective date; emergency.

HB 2090 requires the State Auditor and Inspector to conduct a special audit of the Oklahoma Turnpike Authority (OTA) by December 1, 2023. The audit must specifically assess OTA's revenue needs for repaying turnpike costs, risk management, 15-year financial projections for maintenance funds, reserve fund shortfalls, and cost overruns on the "Driving Forward Program." This bill directly affects the OTA, mandating a comprehensive financial review to determine timelines for converting turnpikes to toll-free roads and identifying financial gaps. The State Auditor must submit a written report to the Governor, legislative leaders, and transportation committees. The bill takes effect November 1, 2025, and is designated as an emergency measure.