§43A-2-205.

§43A-2-205.
   
   The Department of Mental Health and Substance Abuse Services is hereby
   directed to employ one or more internal auditors to establish and
   perform an effective and comprehensive internal audit program. Such
   program shall include, but not be limited to, reviews of accounting
   procedures, internal control, financial management and compliance with
   laws, regulations, policies and executive and legislative directives
   for the Department's administrative offices, institutions, community
   mental health centers and contractors. Internal audit reports,
   including initial and final reports, shall be made directly to the
   Governor, the State Auditor and Inspector, the Legislative Service
   Bureau, the Board of Mental Health and Substance Abuse Services and
   the Commissioner of Mental Health and Substance Abuse Services.