This bill amends Section 213 of Title 74 of the Oklahoma Statutes, which pertains to the duties of the State Auditor and Inspector regarding the examination of public institutions. A significant addition is the requirement for the State Auditor and Inspector to conduct a special audit of the Oklahoma Turnpike Authority by December 1, 2023. The audit will assess various financial aspects, including the revenue needed for the Authority to repay the original costs of existing turnpikes, the timeline for generating these funds, and an evaluation of the agency's risk and performance audit objectives. Additionally, the audit will review the maintenance reserve fund's financial history and the impact of cost overruns from the recent Driving Forward Program.

The bill mandates that the findings of the special audit be compiled into a written report and distributed to key state officials, including the Governor and legislative leaders. The effective date of the bill is set for November 1, 2025, and it includes an emergency clause, allowing it to take effect immediately upon passage and approval to ensure timely oversight of the Oklahoma Turnpike Authority.