SEC. 10.
(a) Not later than January 1, 2015, and no less frequently than every two years thereafter, the State Auditor, or his or her successor, shall conduct a financial audit and performance evaluation of each state government program, including the administration or oversight of that program by each department or agency that is responsible for the program, and shall submit to the Legislature a report of the results of that financial audit and performance evaluation.(b) Within 90 calendar days after the date that the State Auditor, or his or her successor, submits a report of the results of a financial audit and performance evaluation to the Legislature pursuant to subdivision (a), the committee that considers the budget in each house of the Legislature shall meet and consider the recommendations made in the performance evaluation pursuant to paragraph (5) of subdivision (d).
(c) The financial audit of each program conducted under this section shall include, but not be limited to, all of the following:
(1) A description of all expenditures for the program for the immediately preceding 10 years, including expenditures of money from the General Fund, special funds, and federal funds.
(2) Identification of the amounts appropriated for the purposes of the program, and the funds from which those appropriations were made, for the immediately preceding 10 years.
(3) Identification of any discrepancy between the amount of moneys in a program’s special fund as reported to the Controller and the amount of moneys in that special fund as reported to the Director of Finance.
(d) Each performance evaluation of a program conducted under this section shall include, but not be limited to, all of the following:
(1) A statement of the purposes of the program, including the intent of the Legislature pursuant to any measure enacted to establish or modify the program.
(2) A discussion of the history of the program.
(3) A description of all sources of funding for the program, and an evaluation of the cost-effectiveness of the program.
(4) An evaluation of the success of the program, including an explanation of the methodology used to evaluate that success.
(5) Recommendations as to how the program may be made more efficient and effective, or as to whether the program should be eliminated.
(6) Any related information or evaluation the State Auditor deems appropriate.
(e) The State Auditor shall make each financial audit and performance evaluation prepared pursuant to this section available to the public on an Internet Web site and in a hardcopy format.
(f) The Legislature shall appropriate to the Bureau of State Audits, or any successor entity, funds as necessary to implement this section.