27-12-207. Panel audits. (1) The panel and fund may be audited by or at the direction of the legislative auditor and in accordance with 5-13-304 and 5-13-309. Any audit that is conducted by the legislative auditor or approved by the legislative auditor under 5-13-411 must include a determination of the adequacy, sufficiency, and reasonableness of the annual assessment.

(2) A copy of each audit report must be furnished to the supreme court.

(3) The cost of an audit must be paid by the panel.