SB936: Auditor of Public Accounts; duties, standard vendor accounting information to include certain info.
Be it enacted by the General Assembly of Virginia:
1. That § 30-133 of the Code of Virginia is amended and reenacted and that the Code of Virginia is amended by adding a section numbered 2.2-1115.1 as follows:
§ 2.2-1115.1 Standard vendor accounting information.
A. The Division, Virginia Information Technologies Agency, and the State Comptroller shall develop and maintain data standards for use by all agencies and institutions for payments and purchases of goods and services pursuant to §§ 2.2-1115 and 2.2-2012. Such standards shall include at a minimum vendor number, name, address, and tax identification number; commodity code, order number, invoice number, receipt information, and other information necessary to appropriately and consistently identify all suppliers of goods, commodities, and other services to the Commonwealth. The Division, Virginia Information Technologies Agency, and the State Comptroller shall annually review and update these standards to provide the Commonwealth information to monitor all procurement of goods and services and to implement adequate controls to pay only authorized providers of goods and services to the Commonwealth.
B. The Division and the Virginia Information Technologies Agency shall submit these standards to the Information Technology Investment Board in accordance with § 2.2-2458 for approval as statewide technical and data standards for information technology.
§ 30-133. Duties and powers generally.
A. The Auditor of Public Accounts shall audit all the accounts of every state department, officer, board, commission, institution or other agency handling any state funds. In the performance of such duties and the exercise of such powers he may employ the services of certified public accountants, provided the cost thereof shall not exceed such sums as may be available out of the appropriation provided by law for the conduct of his office.
B. The Auditor of Public Accounts shall review the information required in § 2.2-1501 to determine that state agencies are providing and reporting appropriate information on financial and performance measures, and the Auditor shall review the accuracy of the management systems used to accumulate and report the results. The Auditor shall report annually to the General Assembly the results of such audits and make recommendations, if indicated, for new or revised accountability or performance measures to be implemented for the agencies audited.
C. The Auditor of Public Accounts shall prepare, by November 1, a summary of the results of all of the audits and other oversight responsibilities performed for the most recently ended fiscal year. The Auditor of Public Accounts shall present this summary to the Senate Finance, House Appropriations and House Finance Committees on the day the Governor presents to the General Assembly the Executive Budget in accordance with §§ 2.2-1508 and 2.2-1509 or at the direction of the respective Chairman of the Senate Finance, House Appropriations or House Finance Committees at one of their committee meetings prior to the meeting above.
D. As part of his normal oversight responsibilities, the Auditor of Public Accounts shall incorporate into his audit procedures and processes a review process to ensure that the Commonwealth's payments to counties, cities, and towns under Chapter 35.1 (§ 58.1-3523 et seq.) of Title 58.1 are consistent with the provisions of § 58.1-3524. The Auditor of Public Accounts shall report to the Governor and the Chairman of the Senate Finance Committee annually any material failure by a locality or the Commonwealth to comply with the provisions of Chapter 35.1 of Title 58.1.
E. The Auditor of Public Accounts when called upon by the Governor shall examine the accounts of any institution maintained in whole or in part by the Commonwealth and, upon the direction of the Comptroller, shall examine the accounts of any officer required to settle his accounts with him; and upon the direction of any other state officer at the seat of government he shall examine the accounts of any person required to settle his accounts with such officer.
F. Upon the written request of any member of the General Assembly, the Auditor of Public Accounts shall furnish the requested information and provide technical assistance upon any matter requested by such member.
G. In compliance with the provisions of the federal Single Audit Act Amendments of 1996, Public Law 104-156, the Joint Legislative Audit and Review Commission may authorize the Auditor of Public Accounts to audit biennially the accounts pertaining to federal funds received by state departments, officers, boards, commissions, institutions or other agencies.
H. 1. The Auditor of Public Accounts shall compile and maintain on its Internet website a searchable database providing certain state expenditure, revenue, and demographic information as described in this subsection. In maintaining the database, the Auditor of Public Accounts shall work with and coordinate his efforts with the Joint Legislative Audit and Review Commission in obtaining, summarizing, and compiling the information to avoid duplication of efforts. The database shall be updated each year by October 15 to provide the information required in this subsection for the 10 most recently ended fiscal years of the Commonwealth.
The online database shall be made available to citizens of the Commonwealth to allow public access to historical revenue collections and appropriations with related demographic information, to the extent that the information is available and provided to the Auditor of Public Accounts. All state departments, courts officers, boards, commissions, institutions, or other agencies of the Commonwealth shall furnish all information requested by the Auditor of Public Accounts and shall cooperate with him to the fullest extent.
For purposes of reporting information and implementing the database pursuant to this subsection, the Auditor of Public Accounts shall include all appropriated funds and other sources under the control of state-supported institutions of higher education, except for the activity of private gifts, including endowment funds and unrestricted gifts referenced in § 23-9.2. The exclusion of this activity does not affect the public access to these records unless otherwise specifically exempted by law.
2. The database shall contain the following for each of the 10 most recently ended fiscal years of the Commonwealth:
a. Major categories of spending by each secretariat and for major agencies;
b. The number of full-time state employees;
c. Total fiscal year revenues from state taxes, fees, and other charges, and total fiscal year revenues from state taxes, fees, and other charges computed on a per capita basis and as a percentage of personal income in the Commonwealth;
d. With regard to state taxes, fees, and other charges computed on a per capita basis and as a percentage of personal income, a comparison of such statistics for Virginia with the same statistics for other states;
e. Total fiscal year revenues from federal sources, including the major categories of spending for such revenues;
f. Total population and total population by various age groups including, but not limited to, school-age population and the population of persons 65 years of age and older;
g. Student enrollment in grades K through 12;
h. Enrollment in public institutions of higher education of the Commonwealth;
i. Enrollment in private institutions of higher education in the Commonwealth;
j. The annual prison population;
k. Virginia adjusted gross income and Virginia taxable income by various age groups;
l. The number of citizens in the Commonwealth receiving food stamps;
m. The number of driver's licenses issued;
n. The number of registered motor vehicles;
o. The number of full-time private sector employees;
p. The number of households;
q. The number of prepaid tuition contracts outstanding
pursuant to Chapter 4.9 (§ 23-38.75 et seq.) of Title 23 and the estimated
total liability under such contracts; and
r. Any state audit or report relating to the programs or activities of an agency;
s. Information on capital outlay payments including, but not limited to, project title, funding date, completion date, appropriations, year-to-date expenditures, and unexpended appropriations;
t. Annual bonded indebtedness that shall include, but not be limited to, the amount of the total original obligation stated in terms of principal and interest, the term of the obligation, the amounts of principal and interest previously paid to reduce the obligation, the balance remaining of the obligation, and any refinancing of the obligation; and
u. Other data as the Auditor deems appropriate relating to the Commonwealth of Virginia.
3. The Auditor of Public Accounts shall incorporate into the database the following additional elements as they become available through improved enterprise applications or other systems:
a. Commodities including, but not limited to, line item expenditures;
b. Virginia Performs data as it directly relates to funding actions or expenditures;
c. Descriptive purpose for funding action or expenditure;
d. Statute or act of General Assembly authorizing the issuance of bonds; and
e. Copies of actual grants and contracts.
4. By October 15 of each year, the Auditor shall also produce a paper copy or a computer file containing the information described in this subsection and shall distribute the copy or file to newspapers of general circulation in the Commonwealth. The distribution shall include the address of the Internet website for the searchable database.
I. As a part of audits conducted pursuant to subsection A, the Auditor of Public Accounts shall review compliance with requirements established pursuant to the provisions of § 2.2-519 and the requirements of the Virginia Debt Collection Act (§ 2.2-4800 et seq.).
2. That on or before July 1, 2009, the Governor, Secretary of Technology, and Chief Information Officer shall take all steps necessary to provide the searchable database as referred to in § 30-133 of the Code of Virginia as a hyperlinked icon located within the Online Services section of the Official Commonwealth of Virginia home page.
3. That the Department of General Services, the Virginia Information Technologies Agency, and the State Comptroller shall submit to the Information Technology Investment Board the standards required pursuant to § 2.2-1115.1 of this act by December 1, 2009. The Department of General Services and the Virginia Information Technologies Agency shall undertake to use these standards in the Commonwealth's enterprise electronic procurement system upon approval by the Information Technology Investment Board and make the standards available for use by all agencies and institutions by July 1, 2010. After July 1, 2010, the Department of General Services shall provide purchasing data from the Commonwealth's enterprise electronic procurement system, to the extent it is available, at least quarterly for inclusion in the Auditor of Public Accounts' searchable database established pursuant to § 30-133 of the Code of Virginia. All agencies and institutions that use the standards developed pursuant to this act that have not previously reported data to the Auditor of Public Accounts through the Commonwealth's enterprise electronic procurement system shall, to the extent practicable, provide such data to the Auditor of Public Accounts at least quarterly beginning after July 1, 2010.
4. The Department of General Services, the Virginia Information Technologies, and the State Comptroller shall make available to the Auditor of Public Accounts additional elements and information to be incorporated into the database as they become available as a result of the implementation of improvements to enterprise applications or other system developments that have been funded through appropriations.
Be it enacted by the General Assembly of Virginia:
1. That 30-133 of the Code of Virginia is amended and reenacted, and that the Code of Virginia is amended by adding a section numbered 2.2-1115.1 as follows:
2.2-1115.1 Standard Vendor Accounting Information.
A. The Division, Virginia Information Technology Agency, and the State Comptroller shall  develop and maintain standard accounting information for use by all agencies and institutions for payments and purchases in 2.2-1115 and 2.2-2012 and other services. Such standard information shall include at a minimum vendor number, name, address, and tax identification number; commodity code, order number, invoice number, receipt information, and other information necessary to appropriately and consistently identify all supplies of goods, commodities and other services to the Commonwealth. The Division, Virginia Information Technology Agency, and the State Comptroller shall annually review and update this standard information to provide the Commonwealth information to monitor all of its procurement and implementing adequate controls to pay only authorized providers of goods and services to the Commonwealth.
B. The Division and the Virginia Information Technology Agency shall submit this standard information to the Information Technology Investment Board in accordance with 2.2-2458 for approval as statewide technical and data standards for information technology.
30-133. Duties and powers generally.
A. The Auditor of Public Accounts shall audit all the accounts of every state department, officer, board, commission, institution or other agency handling any state funds. In the performance of such duties and the exercise of such powers he may employ the services of certified public accountants, provided the cost thereof shall not exceed such sums as may be available out of the appropriation provided by law for the conduct of his office.
B. The Auditor of Public Accounts shall review the information required in 2.2-1501 to determine that state agencies are providing and reporting appropriate information on financial and performance measures, and the Auditor shall review the accuracy of the management systems used to accumulate and report the results. The Auditor shall report annually to the General Assembly the results of such audits and make recommendations, if indicated, for new or revised accountability or performance measures to be implemented for the agencies audited.
C. The Auditor of Public Accounts shall prepare, by November 1, a summary of the results of all of the audits and other oversight responsibilities performed for the most recently ended fiscal year. The Auditor of Public Accounts shall present this summary to the Senate Finance, House Appropriations and House Finance Committees on the day the Governor presents to the General Assembly the Executive Budget in accordance with 2.2-1508 and 2.2-1509 or at the direction of the respective Chairman of the Senate Finance, House Appropriations or House Finance Committees at one of their committee meetings prior to the meeting above.
D. As part of his normal oversight responsibilities, the Auditor of Public Accounts shall incorporate into his audit procedures and processes a review process to ensure that the Commonwealth's payments to counties, cities, and towns under Chapter 35.1 ( 58.1-3523 et seq.) of Title 58.1 are consistent with the provisions of 58.1-3524. The Auditor of Public Accounts shall report to the Governor and the Chairman of the Senate Finance Committee annually any material failure by a locality or the Commonwealth to comply with the provisions of Chapter 35.1 of Title 58.1.
E. The Auditor of Public Accounts when called upon by the Governor shall examine the accounts of any institution maintained in whole or in part by the Commonwealth and, upon the direction of the Comptroller, shall examine the accounts of any officer required to settle his accounts with him; and upon the direction of any other state officer at the seat of government he shall examine the accounts of any person required to settle his accounts with such officer.
F. Upon the written request of any member of the General Assembly, the Auditor of Public Accounts shall furnish the requested information and provide technical assistance upon any matter requested by such member.
G. In compliance with the provisions of the federal Single Audit Act Amendments of 1996, Public Law 104-156, the Joint Legislative Audit and Review Commission may authorize the Auditor of Public Accounts to audit biennially the accounts pertaining to federal funds received by state departments, officers, boards, commissions, institutions or other agencies.
H. 1. The Auditor of Public Accounts shall compile and maintain on its Internet website a searchable database providing certain state expenditure, revenue, and demographic information as described in this subsection. In maintaining the database, the Auditor of Public Accounts shall work with and coordinate his efforts with the Joint Legislative Audit and Review Commission in obtaining, summarizing, and compiling the information to avoid duplication of efforts. The database shall be updated each year by October 15 to provide the information required in this subsection for the 10 most recently ended fiscal years of the Commonwealth.
The online database shall be made available to citizens of the Commonwealth to allow public access to historical revenue collections and appropriations with related demographic information, to the extent that the information is available and provided to the Auditor of Public Accounts. All state departments, courts officers, boards, commissions, institutions, or other agencies of the Commonwealth shall furnish all information requested by the Auditor of Public Accounts and shall cooperate with him to the fullest extent.
For purposes of reporting information and implementing the database pursuant to this subsection, the Auditor of Public Accounts shall include all appropriated funds and other sources under the control of state-supported institutions of higher education, except for the activity of private gifts, including endowment funds and unrestricted gifts referenced in 23-9.2. The exclusion of this activity does not affect the public access to these records unless otherwise specifically exempted by law.
2. The database shall contain the following for each of the 10 most recently ended fiscal years of the Commonwealth:
a. Major categories of spending by each secretariat and for major agencies;
b. The number of full-time state employees;
c. Total fiscal year revenues from state taxes, fees, and other charges, and total fiscal year revenues from state taxes, fees, and other charges computed on a per capita basis and as a percentage of personal income in the Commonwealth;
d. With regard to state taxes, fees, and other charges computed on a per capita basis and as a percentage of personal income, a comparison of such statistics for Virginia with the same statistics for other states;
e. Total fiscal year revenues from federal sources, including the major categories of spending for such revenues;
f. Total population and total population by various age groups including, but not limited to, school-age population and the population of persons 65 years of age and older;
g. Student enrollment in grades K through 12;
h. Enrollment in public institutions of higher education of the Commonwealth;
i. Enrollment in private institutions of higher education in the Commonwealth;
j. The annual prison population;
k. Virginia adjusted gross income and Virginia taxable income by various age groups;
l. The number of citizens in the Commonwealth receiving food stamps;
m. The number of driver's licenses issued;
n. The number of registered motor vehicles;
o. The number of full-time private sector employees;
p. The number of households;
q. The number of prepaid tuition contracts outstanding
pursuant to Chapter 4.9 ( 23-38.75 et seq.) of Title 23 and the estimated
total liability under such contracts; and
r. Any state audit or report relating to the program/activity or agency;
s. Capital outlay payments including, but not limited to, project title, funding date, completion date, appropriations, year-to-date expenditures, and unexpended appropriations;
t. Annual bonded indebtedness that shall include, but not be limited to, the amount of the total original obligation stated in terms of principal and interest, the term of the obligation, the amounts of principal and interest previously paid to reduce the obligation, the balance remaining of the obligation, and any refinancing of the obligation; and
u. Other data as the Auditor deems appropriate relating to the Commonwealth of Virginia.
3. The Auditor of Public Accounts shall incorporate into the database the following additional elements as they become available through improved enterprise or other systems:
a. Commodities including, but not limited to line item expenditures;
b. Virginia Performs data as it directly relates to funding actions or expenditures;
c. Descriptive purpose for funding action or expenditure;
d. Statute or act of General Assembly authorizing the issuance of bonds; and
e. Copies of actual grants and contracts.
4. By October 15 of each year, the Auditor shall also produce a paper copy or a computer file containing the information described in this subsection and shall distribute the copy or file to newspapers of general circulation in the Commonwealth. The distribution shall include the address of the Internet website for the searchable database.
I. As a part of audits conducted pursuant to subsection A, the Auditor of Public Accounts shall review compliance with requirements established pursuant to the provisions of 2.2-519 and the requirements of the Virginia Debt Collection Act ( 2.2-4800 et seq.).
2. That on or before July 1, 2009, the Governor, Secretary of Technology, and Chief Information Officer shall take all steps necessary to provide the searchable database as referred to in 30-133 of the Code of Virginia as a hyperlinked icon located within the Online Services section of the Official Commonwealth of Virginia Home Page.
3. That the Department of General Services, Virginia Information Technology Agency, and the State Comptroller shall submit to the Information Technology Investment Board the standard vendor information required pursuant to 2.2-1115.1 of this act by December 1, 2009. The  Department of General Services and the Virginia Information Technology Agency shall undertake to use these standards in their existing procurement system upon approval by the Information Technology Investment Board and require their use by all agencies and institutions by July 1, 2010. After July 1, 2010, Department of General Services and the Virginia Information Technology Agency shall provide this information at least quarterly for inclusion in the Auditor of Public Accounts searchable database established pursuant to 30-133 of the Code of Virginia.
Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding in Title 2.2 a chapter numbered 37.1, consisting of sections numbered 2.2-3714.1 and 2.2-3714.2 as follows:
2.2-3714.1. Definitions.
As used in this section, the term or phrase:
"Agency" means a state agency, department, office, authority, board, court, commission, bureau, division, institution, or institution of higher education. The term includes (i) individual state agencies and programs, as well as those programs and activities that cross agency lines, and (ii) all elective offices in the executive branch of government and legislature.
"Director" means the Director of the Virginia Enterprise Applications Program within the Office of the Secretary of Technology.
"Entity or recipient" means (i) a corporation, (ii) an association, (iii) a union, (iv) a limited liability company, (v) a limited liability partnership, (vi) any other legal business entity including nonprofits, (vii) grantees, (viii) contractors, and (ix) a county, city, town, or other local government entity. The term shall not include a recipient of state assistance who is an individual.
"Funding action or expenditure" means details on the type of state spending (grant, contract, appropriations, etc.). Where possible, a hyperlink to the actual grants or contracts shall be provided by the Director. Funding action or expenditure shall include tax exemptions, subtractions or deductions.
"Funding source" means the state account the expenditure is appropriated from.
"Searchable database website" means a website that allows the public at no cost to search and aggregate information for individual or specific revenues, appropriations, or expenditures, including but not limited to:
1. The name and principal location or residence of the entity or recipient of funds;
2. The amount of funds expended;
3. The funding or expending agency;
4. The funding source of the revenue expended;
5. The program/activity of the expenditure;
6. A descriptive purpose for the funding action or expenditure;
7. Any state audit or report relating to the entity or recipient of funds or the program/activity or agency;
8. Disbursements by state agencies of funds deposited in the state treasury;
9. Bond debt payments;
10. Salaries and wages for all public employees, without disclosing individual employee names, including, but not limited to, compensation paid to directors or other heads of state agencies;
11. Commodities including, but not limited to, amounts paid to the entity or recipient;
12. Capital outlay including, but not limited to, amounts paid to the entity or recipient;
13. Debt service including, but not limited to, amounts of bond interest paid and sources of funds paid for individual bond issues;
14. Aid to counties, cities, towns, or other local government entities including, but not limited to, for individually identifiable aid programs;
15. Other assistance and benefits;
16. Capital improvements including, but not limited to, amounts of bond principal paid and sources of funds paid for individual bond issues;
17. Receipts or deposits by any state agency into the general fund and other funds established under law;
18. General fund or nongeneral fund taxes or fees including, but not limited to, compulsory contributions imposed by the state for the purpose of financing services;
19. Agency earnings including, but not limited to, amounts collected by each agency for merchandise sold, services performed, licenses and permits issued, or regulations;
20. Revenue for the use of money and property including, but not limited to, amounts received for compensation for the use of state-owned money and property;
21. Gifts, donations, and federal grants including, but not limited to, amounts received from public or private entities to support a specific function or other governmental activity;
22. Other revenue including, but not limited to, receipts not classified elsewhere;
23. Nonrevenue receipts including, but not limited to, all receipts that do not constitute reportable revenue;
24. Annual bonded indebtedness that shall include, but not be limited to, the amount of the total original obligation stated in terms of principal and interest, the term of the obligation, the source of funding for repayment of the obligation, the amounts of principal and interest previously paid to reduce the obligation, the balance remaining of the obligation, any refinancing of the obligation, and the statute or act of the General Assembly authorizing the issuance of such bonds; and
25. All proposed appropriations of the budget and all proposed amendments to the general appropriation act submitted by the Governor pursuant to subsections A and E of 2.2-1509. The searchable database website shall also include all data in agency budgets, actual or proposed, that form the basis or reconcile with such proposed appropriations or amendments.
"State audit or report" shall include any audit or report issued by the Comptroller, Auditor of Public Accounts, Joint Legislative and Audit Review Commission, a legislative committee, or any executive body relating to the entity or recipient of funds or the budget program/activity or agency.
2.2-3714.2. Director to maintain searchable database website.
A. The Director shall maintain and update a searchable database website. The website shall be made available in a format designed to encourage the greatest amount of use by the general public. The website shall provide access to all levels of budget spending in state government. However, any information that is required by law or court order to be kept confidential shall not be subject to disclosure, provided that nothing herein shall be construed or interpreted to prohibit from disclosure data or statistics so classified as to prevent the identification of a person or any confidential information.
Notwithstanding any provision of Chapter 20.1 ( 2.2-2005 et seq.) or any other law, the Director shall develop the data format and data standards for all data transmitted to the Director for inclusion on the searchable database website. In developing the data format and data standards, the Director shall consult with the Chief Information Officer overseeing the operations of the Virginia Information Technologies Agency. The data standards shall include standards for using the descriptor private entity in appropriate circumstances in describing certain information for purposes of including such information on the searchable database website, which information if otherwise specifically named, referenced, or described would disclose confidential information. The Director shall provide such data format and data standards to agencies of the Commonwealth by January 1, 2010.
By July 1, 2011, every agency shall begin to transmit or make available to the Director all data that is required by the Director to be included in the searchable database website, and shall transmit or make available such data in the data format and data standards developed by the Director. Additionally, by such date, any person or entity who has contracted with the Commonwealth to disburse or otherwise administer state funds on behalf of the Commonwealth shall begin to transmit or make available to the Director the data that is required to be included in the searchable database website, using the data format and data standards developed by the Director.
All agencies shall provide to the Director all data that is required to be included in the searchable database website not later than 30 days after the data becomes available to the agency, and shall cooperate with the Director to the fullest extent. Data received by an agency from the federal government or any other entity that is (i) required to be included in the searchable database website, and (ii) not transmitted to the agency using the data format and data standards developed by the Director, shall be converted by the agency into such data format and data standards for purposes of providing the Director with the required data for the searchable database website.
The Director shall identify agencies that maintain revenue, appropriations, expenditure, proposed budget, or general appropriation act information in a format (a) similar to the data format and data standards developed by the Director or (b) that can easily be converted to the data format and data standards developed by the Director for purposes of developing a pilot searchable database website that shall be operational and searchable by the public no later than July 1, 2010.
Effective July 2, 2011, the searchable database website shall be updated for each fiscal year not later than 60 days following the close of the fiscal year. The searchable database website shall also be updated to include the data supporting the Virginia Performs Internet website. In addition, the Director may update the searchable database website as new data becomes available.
By July 2, 2011, the searchable database website shall be updated for fiscal years of the Commonwealth that ended prior to July 1, 2009. The Director shall include the past performance outcomes achieved for funding actions or expenditures. The Director shall ensure that all data added to the searchable database website remains accessible to the public in perpetuity.
All agencies shall ensure that the acquisition or procurement development, modification, or enhancement of application systems can support the data format and data standards developed by the Director. The Director shall provide guidance to agency heads to ensure compliance with this subsection.
B. For purposes of reporting information and implementing the searchable database website pursuant to this section, the Director shall include all appropriated funds and other sources of funds under the control of state-supported institutions of higher education, except for the activity of private gifts, including endowment funds and unrestricted gifts referenced in 23-9.2, provided that nothing herein shall be construed or interpreted to prohibit from disclosure data or statistics so classified as to prevent the identification of a person or any confidential information. The exclusion hereunder for the activity of private gifts, including endowment funds and unrestricted gifts referenced in 23-9.2, shall not affect the public access to such records unless otherwise specifically exempted by law.
C. The Director shall coordinate his responsibilities under this section with local governments or other political subdivisions of the Commonwealth that also maintain a searchable database website or are considering developing a searchable database website for purposes of promoting uniformity and consistency among governmental database websites.
D. In maintaining the searchable database website, the Director, the Auditor of Public Accounts and the Joint Legislative Audit and Review Commission shall work together to coordinate efforts in obtaining, summarizing, and compiling information in order to avoid duplication of efforts.
E. The Director shall not be considered in compliance with this section if the data required for the searchable database website is not available in a searchable and aggregate manner or the public is redirected to other government websites, unless each of those sites has information from all agencies and each category of information required can be searched electronically by field in a single search. However, nothing in this section shall require any agency to create data solely for the purposes of complying with this section.