(a) The comptroller may require recovery audits on the payments to vendors made by each state agency that has total expenditures during a state fiscal biennium in an amount that exceeds $50 million. A state agency subject to required audits under this subsection shall provide the recovery audit consultant with all information necessary for the audit.
(a-1) The comptroller may determine the frequency of recovery audits authorized by this section.

(b) The comptroller may exempt from the mandatory recovery audit process a state agency that has a low proportion of its expenditures made to vendors, according to criteria the comptroller adopts by rule after consideration of the likely costs and benefits of performing recovery audits for agencies that make relatively few or small payments to vendors.