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1 STATE OF OKLAHOMA
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2 1st Session of the 60th Legislature (2025)
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3 SENATE BILL 5 By: Bergstrom
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6 AS INTRODUCED
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7 An Act relating to the Legislative Office of Fiscal
7 Transparency; amending 62 O.S. 2021, Section 8012,
8 which relates to duties of the Office; modifying
8 duties; updating statutory references and language;
9 establishing administrative rules division within the
9 Office; stating purposes of division; directing
10 oversight; providing for codification; providing an
10 effective date; and declaring an emergency.
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13 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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14 SECTION 1. AMENDATORY 62 O.S. 2021, Section 8012, is
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15 amended to read as follows:
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16 Section 8012. A. The Legislative Office of Fiscal Transparency
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17 shall:
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18 1. Gather information regarding the proposed budgets of
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19 executive branch agencies each fiscal year;
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20 2. Analyze the information and evaluate the extent to which the
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21 agency budget does or does not fulfill the agency's primary duties
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22 and responsibilities under applicable provisions of federal, state,
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23 or other law;
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1 3. Analyze and forecast all revenues available to the agency
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2 from appropriations, fees, dedicated revenue, or any other source;
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3 4. Compare the agency budget information to the comparable
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4 information contained in that agency's budget requests from prior
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5 fiscal years; and
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6 5. Conduct such investigations regarding the operations of the
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7 agency as required in order to fulfill the duties imposed upon the
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8 Office by law or as otherwise directed by the oversight committee;
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9 and
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10 6. Analyze and conduct performance evaluations as it relates to
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11 the administrative code of executive branch agencies, as outlined in
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12 Section 2 of this act.
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13 The oversight committee, subject to the direction of the
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14 President Pro Tempore of the Senate and the Speaker of the House of
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15 Representatives, shall ensure that the functions performed by the
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16 Office pursuant to the provisions of this subsection do not
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17 duplicate those of the Senate Committee on Appropriations and the
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18 House Committee on Appropriations and Budget and their respective
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19 staffs.
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20 B. The Office shall further conduct performance evaluations and
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21 may conduct independent comprehensive performance audits. The
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22 oversight committee created in Section 3 of this act 8013 of this
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23 title may periodically identify specific executive branch agencies,
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24 or programs, activities, or functions within executive branch
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Req. No. 144 Page 2
1 agencies, for which the Office shall conduct a performance
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2 evaluation or independent comprehensive performance audit.
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3 C. As used in this act Section 8011 et seq. of this title,
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4 "performance evaluation" means an examination of a program,
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5 activity, or function of an executive branch agency, conducted in
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6 accordance with applicable government auditing standards or auditing
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7 and evaluation standards of other appropriate authoritative bodies.
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8 The term includes, but is not limited to, an examination of issues
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9 related to:
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10 1. Economy, efficiency, or effectiveness of the agency or
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11 program, including any revenue sources used to fund or support the
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12 agency or program;
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13 2. Structure or design of the agency or program to accomplish
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14 its goals and objectives;
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15 3. Adequacy of the agency or program to meet the needs or
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16 policy goals identified by the Legislature;
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17 4. Alternative methods of providing agency or program services
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18 or products;
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19 5. Goals, objectives, and performance measures used by the
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20 agency to monitor and report agency or program accomplishments;
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21 6. The accuracy or adequacy of public documents, reports, or
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22 requests prepared by or in relation to the agency or program;
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23 7. Compliance with appropriate policies, rules, or laws related
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24 to the agency or program; and
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Req. No. 144 Page 3
1 8. Any other issues related to such agencies or programs as
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2 directed by the oversight committee.
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3 D. As used in this act Section 8011 et seq. of this title,
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4 "independent comprehensive performance audit (ICPA)" includes, but
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5 is not limited to, a review and analysis of the economy, efficiency,
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6 effectiveness, and compliance of the policies, management, fiscal
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7 affairs, and operations of state agencies, divisions, programs, and
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8 accounts. The results of an ICPA may be used by the Legislature to
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9 implement the best budgeting and policy-making practices for
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10 government services to run in the most cost-effective way. The
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11 Office may, at the direction of the oversight committee and subject
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12 to the approval of the President Pro Tempore of the Senate and the
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13 Speaker of the House of Representatives, contract with a private
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14 company, nonprofit organization, or academic institution to assist
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15 with an independent comprehensive performance audit or for
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16 professional consulting and administrative support services. The
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17 Office may, but shall not be required to, contract with the Office
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18 of the State Auditor and Inspector to conduct any ICPA. The Office
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19 shall develop the scope of services for a request for proposals
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20 issued, for professional services necessary to complete each ICPA.
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21 Prior to entering into any contract, the Office shall obtain no less
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22 than three separate bids for the auditing services, unless the
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23 Office determines that fewer than three entities meet the
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24 qualifications to bid to perform such services as set forth by the
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1 Office. The cost of the contract shall be paid by the Legislative
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2 Services Service Bureau.
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3 An independent comprehensive performance audit shall address but
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4 not be limited to the following topics:
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5 1. Policies which shall include constitutional mandates, if
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6 any, statutory mandates, statutory authorizations, administrative
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7 rules or policies of the affected agency reflected in internal
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8 agency documents, or agency practices;
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9 2. All sources of funding received by the agency, inclusive of
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10 federal funds, state appropriations, state-dedicated revenues, fee
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11 revenue sources, the use of agency revolving funds, or any other
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12 fund or revenue source which is used to pay the expenses of the
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13 agency;
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14 3. Management of the agency which shall include, but not be
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15 limited to, its governance, capacity, divisions, programs, accounts,
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16 information technology systems, and policies and agency operations
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17 which include objective analysis of the roles and functions of the
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18 department; and
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19 4. A schedule for implementation of agency-specific
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20 recommendations.
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21 SECTION 2. NEW LAW A new section of law to be codified
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22 in the Oklahoma Statutes as Section 8016 of Title 62, unless there
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23 is created a duplication in numbering, reads as follows:
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Req. No. 144 Page 5
1 A. The Legislative Office of Fiscal Transparency shall, within
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2 ninety (90) days of the effective date of this act, establish a
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3 division within the Office for the purpose of reviewing the Oklahoma
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4 Administrative Code and proposed administrative rules of state
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5 agencies. The Office may employ no more than five full-time
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6 employees to service the division and carry out the functions
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7 outlined in this section.
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8 B. The administrative rules division of the Office shall
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9 evaluate the following:
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10 1. Whether proposed permanent administrative rules align with
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11 the Oklahoma Constitution;
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12 2. Whether proposed permanent rules fulfill the legislative
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13 intent of the statute that authorized the permanent rulemaking;
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14 3. Whether the proposed permanent rules will have a negative
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15 impact that is disproportionate to the intended effects of the
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16 rulemaking; and
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17 4. Whether the agency has the statutory authority to promulgate
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18 the proposed permanent rules.
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19 C. The division shall issue a report including the information
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20 provided in subsection B of this section, a summary statement of the
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21 legislative recommendation being made, and any other information
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22 deemed necessary by the President Pro Tempore of the Senate, the
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23 Speaker of the House of Representatives, or the Administrative Rules
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24 Committee chairs of the Senate or the House of Representatives.
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1 D. The division shall also be responsible for regular
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2 evaluations of existing provisions of the administrative code in
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3 coordination with the President Pro Tempore of the Senate, the
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4 Speaker of the House of Representatives, and the Administrative
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5 Rules Committee chairs of the Senate and the House of
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6 Representatives.
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7 SECTION 3. This act shall become effective July 1, 2025.
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8 SECTION 4. It being immediately necessary for the preservation
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9 of the public peace, health or safety, an emergency is hereby
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10 declared to exist, by reason whereof this act shall take effect and
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11 be in full force from and after its passage and approval.
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Req. No. 144 Page 7Every fact on this page links to its source, starting with the official bill record.