The bill requires the state auditor to conduct or cause to be conducted performance audits (audits) of the air pollution control division in the department of public health and environment and the division of labor standards and statistics in the department of labor and employment (divisions). The audits will determine whether each of the divisions effectively and efficiently performs and fulfills its statutory obligations. The initial audit of the air pollution control division must begin in calendar year 2026, with an additional audit occurring in calendar year 2031, and more frequently in the state auditor's discretion. The initial audit of the division of labor standards and statistics must begin in calendar year 2027, with an additional audit occurring in calendar year 2032, and more frequently in the state auditor's discretion. The state auditor, in their discretion, may conduct additional audits of the divisions after the first 2 audits have been completed. Upon completion of an audit, the state auditor is required to submit a written report about the audit to the legislative audit committee.