OK HJR1075

Proposes adding Section 19A to Article VI of the Oklahoma Constitution, granting the State Auditor and Inspector authority to conduct independent performance audits on any nonfederal governmental entity or program in Oklahoma.

Audit scope includes identifying cost savings, reducible services, privatization opportunities, service duplication, program gaps, performance measures compliance, regulatory compliance, best practices, and recommendations for statutory or regulatory changes.

Funds performance audits through dedication of one-tenth of one percent (0.1%) of state sales and use tax revenues to a separate revolving fund, which can only be spent on audit-related costs.

Authorizes the State Auditor and Inspector to issue subpoenas, seek written responses to audit recommendations, and contract out audit work; establishes criminal penalties for obstruction or refusal to provide audit-related information.

Requires the State Auditor and Inspector to issue annual reports summarizing completed performance audits and recommended cost savings, distributed to the Governor, legislative leaders, and the public.