(1) Subject to prioritization of the Legislative Audit Subcommittee created in Section 36-12-8, the Office of the Legislative Auditor General shall conduct an audit of the program beginning on January 1, 2028.
(2) The audit shall evaluate:
(a) the department's compliance with this chapter;
(b) whether the department has met the restrictions on monitoring, surveillance, and tracking described in Section 63A-20-301;
(c) the effectiveness of the program in meeting the objectives established in this chapter;
(d) the appropriate long-term placement of the program within state government; and
(e) recommended statutory changes to improve the program.
(3) The Office of the Legislative Auditor General shall:
(a) complete the audit report by October 31, 2028;
(b) provide the audit report to the Legislature; and
(c) present the audit findings to the Legislative Audit Subcommittee at the subcommittee's next meeting after completion of the audit report.