State government; granting State Auditor and Inspector certain authority. Effective date. Emergency.

SB 1786 grants Oklahoma's State Auditor and Inspector expanded authority to independently conduct audits and investigations into state agencies, local governments, and entities managing public funds. It allows audits without prior approval from officials, authorizes subpoenas for documents and testimony, and requires entities to submit corrective action plans within 60 days for audit findings. The bill mandates referrals of potential fraud or criminal violations to the Attorney General, requires public release of serious audit findings (unless under criminal investigation), and establishes a new Investigative Division staffed by fraud examiners. The legislation also permits the State Auditor to recover audit costs from entities and appropriates $1.5 million for staffing and operations.