Section 23-7.5 - Audit recommendations; annual report(a) Not later than twenty days prior to the regular session of 2009, and each regular session thereafter, the auditor shall submit a report to the legislature of each audit recommendation the auditor has made that is more than one year old and that has not been implemented by the audited agency. The report shall clearly identify: (1) The state agency audited;(2) The audit title and number that contained the recommendation;(3) A brief description of the recommendation;(4) The date that the audit was issued; and(5) The most recent explanation provided by the agency to the auditor on the status of the recommendation.(b) Any agency that is notified by the auditor that it has not implemented a recommendation made pursuant to this chapter more than one year prior shall submit a written report to the auditor, the president of the senate, and the speaker of the house of representatives not later than thirty days after the notification explaining why the audit recommendation was not implemented and the estimated date of implementation of the recommendation.