OK SJR81

Proposes constitutional amendment adding Section 19.1 to Article VI, granting State Auditor and Inspector authority to conduct independent performance audits on non-federal governmental entities and programs in Oklahoma.

Performance audits shall comply with Government Auditing Standards and may include cost savings identification, service reduction analysis, privatization recommendations, duplication consolidation, gap analysis, objective verification, compliance verification, best practices identification, and statutory/regulatory improvement recommendations.

State Auditor and Inspector may issue subpoenas and require affidavits; obstruction or refusal of audit access constitutes a misdemeanor; all completed audits become public records distributed to Governor, legislative leadership, and relevant committees.

Establishes dedicated funding of one-tenth of one percent (0.1%) of all state sales and use taxes collected, accumulated in a separate revolving fund for audit costs including personnel, services, equipment, and supplies; only State Auditor and Inspector or designee may authorize expenditures.

Requires State Auditor and Inspector to issue annual report by September 30 summarizing completed performance audits and recommended cost savings; authorizes Legislature to enact implementing legislation.