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<section article="gsf" article_name="State Finance and Procurement" number="3-405" title_number="3" title_name="Budget and Management" subtitle_number="4">
  <level label="a">
    <text>The Unit shall provide direct assistance to Executive Departmental Units with:</text>
    <level label="1">
      <text>four or more repeat audit findings; or</text>
    </level>
    <level label="2">
      <text>unsatisfactory audits.</text>
    </level>
  </level>
  <level label="b">
    <text>The direct assistance provided under subsection (a) of this section shall include:</text>
    <level label="1">
      <text>as soon as practicable, a review of the timeline developed by the Executive Departmental Unit for the implementation of corrective actions for each recommendation to ensure that the timeline has achievable completion dates;</text>
    </level>
    <level label="2">
      <text>a review of resolution actions on each finding with a focus on repeat and significant findings to provide advice and support in assisting with the development of corrective actions;</text>
    </level>
    <level label="3">
      <text>performing sample tests of implemented corrective actions, as needed; and</text>
    </level>
    <level label="4">
      <text>monitoring progress of the implementation of corrective actions until the legislative auditors return to begin the next related fiscal compliance audit.</text>
    </level>
  </level>
  <level label="c">
    <level label="1">
      <text>The Unit shall establish a specialized team to provide the direct assistance required under this section.</text>
    </level>
    <level label="2">
      <text>The specialized team established in paragraph (1) of this subsection may include current State employees, current contractual employees, and external contractors.</text>
    </level>
  </level>
</section>
