OAC 260:115-5-19 - Audits of state agencies

The State Purchasing Director shall review state agency acquisitions to ensure state agency compliance with provisions of the Oklahoma Central Purchasing Act, promulgated rules of the Office of Management and Enterprise Services, provisions of 74 O.S. §3001 through §3010, other laws of the State of Oklahoma, and the state agency’s approved internal purchasing procedures. If the State Purchasing Director finds state agency procurement practice deficiencies, the State Purchasing Director shall report the findings to the OMES Director. 

1. Audit notification. OMES shall notify the state agency of all scheduled audits. 
2. State agency responsibilities. 
   1. The state agency shall provide work space for the audit team. 
   2. The state agency shall provide records for acquisitions for the audit period. 
   3. The state agency shall make the state agency’s CPO available to assist the audit team. 
3. Audit following reduction of state agency acquisition authority. If the OMES Director reduces the acquisition authority of a state agency, the Audit Team shall periodically audit the state agency’s acquisitions in order to review the agency’s efforts to correct audit findings of noncompliance.