modify the authority of the Board of Internal Control.

Added new definitions for 'internal control officer', 'pass-through grant', and 'sub-recipient' to clarify roles and funding flows.

Changed board member composition to include four Governor-appointed members, the Finance and Management commissioner as chair, the state auditor, and two additional appointments (one by the Board of Regents administrator and one by the Chief Justice).

Added a new requirement for each state agency to conduct annual reviews of risk and control matrices and submit results to the Board of Internal Control.

Modified the Board's duties to include establishing a code of conduct and conflict-of-interest policy for state agencies, excluding the Unified Judicial System.

Established that the term of the board member appointed by the Chief Justice expires on July 1, 2025.

Added new definitions for 'Board', 'Code of conduct', 'Internal control', 'Pass-through grant', 'State agency', and 'Sub-recipient' to clarify terms used throughout the chapter.

Changed board meeting frequency from monthly for 12 months then quarterly to at least quarterly after the first year.

Created a new requirement for the state auditor to employ an internal control auditor who will inspect and review implementation of guidelines across state agencies.

Updated board composition requirements and clarified that the commissioner of the Bureau of Finance and Management serves as chair.

Added enforcement mechanism allowing the state auditor to initiate action under chapter 21-34 if a state agency fails to comply with access requirements for the internal control auditor.

Updated definitions for 'Board,' 'Internal control,' 'Internal control officer,' 'Pass-through grant,' 'State agency,' and 'Sub-recipient' to clarify roles and responsibilities.

Restructured board membership from seven members with specific representation requirements, changing appointment processes and term structures.

Added new requirement for state agencies to conduct annual reviews of their documented risk and control matrix and submit results to the Board of Internal Control.

Modified board responsibilities to include establishing guidelines, codes of conduct, and conflict-of-interest policies for state agencies excluding the Unified Judicial System.

Added expiration date for the term of the individual appointed by the Chief Justice of the Supreme Court on July 1, 2025.