| The State Auditor keeps no accounts in the Department of |
Audit, but shall conduct a continuous postaudit of audit the |
accounts, books, records and other evidences of financial |
transactions kept in the Department of Financial and |
Administrative Services or in the other departments and agencies |
of the State Government. The State Auditor shall prepare and |
publish a report for each fiscal year, setting forth the |
essential facts of such audits in summary form, within the |
following fiscal year after the books of the State Controller |
have been officially closed. If the State Auditor finds in the |
course of an audit evidences of material weaknesses, reportable |
conditions, improper transactions, or of incompetence in keeping |
accounts or handling funds or of any other improper practice of |
financial administration, the State Auditor shall report the same |
to the Governor and the Legislature immediately. After reporting |
evidence of material weaknesses or reportable conditions, the |
State Auditor shall provide for subsequent review to ensure that |