Okla. Stat. tit. 74, § 74-452.4: Performance post audits

The Legislative Service Bureau is authorized and directed, in

addition to other duties and responsibilities which may be assigned

to it, to conduct or cause to be conducted pursuant to a contract a

continuing program of performance post audits of any or all state

agencies, departments, commissions, offices, authorities and all

other entities of the state government, or any function thereof,

receiving state-appropriated funds, cash funds, federal funds or any

other funds derived under the authority or by virtue of law. For

the purpose of this section, "performance post audit" means an

examination of the effectiveness of administration and its

efficiency and adequacy in terms of the program of a state agency,

authorized by law to be performed, and the conformance of

expenditures with legislative intent in the appropriation of funds.

Audits conducted shall include an analysis of the operation of all

agencies of state government with special regard to their activities

and the duplication of efforts between agencies and the quality of

service being rendered.