Section 1 [Audits of Department of Human Services] modifies requirements for the Legislative Auditor’s auditing of the Department of Human Services and the delivery of human services programs. Requires the Legislative Auditor to audit the internal operations of the Department of Human Services and to assess the department’s policies, processes, management oversight, and information systems to determine whether they are contributing to the efficient and effective functioning of the department.

Section 2 [Audit of Federal Funds] requires the commissioner of management and budget to contract with an audit firm to conduct an annual audit of federal awards required under federal law.  The commissioner must use certain federal funds to pay for the audit.