§ 953. Independent audits of the executive chamber and the division of
the budget. 1. At least once every three years, the independent
certified public accountant or accountants selected pursuant to this
section shall conduct audits of the internal controls of the executive
chamber and the division of the budget, either as a single audit or
separately. Such audits shall be performed in accordance with generally
accepted government auditing standards and shall include a report on
whether the executive chamber and division of the budget's internal
controls are established and functioning in a manner that provides
reasonable assurance that they meet the objectives of internal control
as defined in section nine hundred fifty of this article. The report
shall identify the internal controls both evaluated and not evaluated
and shall identify internal control weaknesses that have not been
corrected and actions that are recommended to correct these weaknesses.
If any such internal control weaknesses are significant or material with
respect to the entity, the independent auditor shall so state. The
governor and the director of the budget shall make available to the
public the results of such audits, including any related management
letters. The governor and director of the budget and any officer or
employee of the executive chamber and the division of the budget shall
make available upon request to such independent certified public
accountants all books and records relevant to such independent audits.

2. The governor and the director of the budget, either separately or
jointly, shall request proposals from independent certified public
accountants for audits of the internal controls of the executive chamber
and the division of the budget. The requests for proposals shall include
a reference to the requirements for audits conducted pursuant to
subdivision one of this section. The governor and the director of the
budget shall select such independent auditor or auditors in accordance
with a competitive procedure including an evaluation, based on quality
and price factors, of those proposals received in response to such
requests for proposals.