OK SB1786

State Auditor and Inspector gains discretionary authority to initiate performance, operational, forensic, and special investigative audits of any state agency, board, commission, or local government entity without prior approval from the Governor, Attorney General, or Legislature

Grants administrative subpoena power for documents, records, testimony under oath, electronic data, and physical evidence; noncompliance is a misdemeanor punishable by up to $1,000 fine and/or 30 days imprisonment

Creates the Investigative Division within the Office of the State Auditor and Inspector, staffed with certified fraud examiners and investigators to support forensic and special audits

Requires audit findings indicating potential criminal violations, fraud, or misappropriation be referred to the Attorney General and district attorney within 30 days; audited entities must submit corrective action plans within 60 days of adverse findings

Appropriates $1,500,000 from the General Revenue Fund for FY ending June 30, 2027 to support enhanced staffing and operations; effective date July 1, 2026