(a) The executive commissioner shall coordinate with each agency or department of the state that contracts with a local intellectual and developmental disability authority to prescribe procedures for a coordinated program audit of the authority. The procedures must be:
(1) consistent with the requirements for the receipt of federal funding by the authority; and
(2) based on risk assessment.
(b) A program audit must evaluate:
(1) the extent to which a local intellectual and developmental disability authority is achieving the results or benefits established by an agency or department of the state or by the legislature;
(2) the effectiveness of the authority's organization, program, activities, or functions; and
(3) the authority's compliance with law.
(c) A program audit of a local intellectual and developmental disability authority must be performed in accordance with the procedures prescribed under this section.
(d) The department may not implement a procedure for a program audit under this section without the approval of the executive commissioner.
(e) This section does not prohibit an agency, department, or other entity providing funding to a local intellectual and developmental disability authority from investigating a complaint against the authority or performing additional contract monitoring of the authority.