Section 18A:3B-53.3 - Comprehensive, fiscal, governance operations audit, Secretary of Higher Education, discretiona. Pursuant to a schedule established by the secretary, a public institution of higher education shall undergo a comprehensive audit. The secretary shall facilitate the audit which shall examine the institution's fiscal and governance operations.b. In addition to the scheduled comprehensive audit established by subsection a. of this section, the Secretary may direct a comprehensive audit of an institution's fiscal and governance operations at any time if the secretary determines that conditions may exist within the institution that significantly or negatively impact an institution's operations.Added by L. 2023, c. 115,s. 3, eff. 7/20/2023.