(a) Findings.--The General Assembly hereby finds that imposition of a tax on oil company revenues should provide the Department of Transportation with an annual growth in revenues which offsets the growth in highway maintenance and construction costs more effectively than the annual changes in revenues produced by the flat-rate tax on the retail price of gasoline and by the various other taxes and fees levied on behalf of the department. As a result of such a tax on oil company revenues, the Department of Transportation should have sufficient revenues to carry out necessary maintenance and construction activities with less frequent increases in highway taxes and fees than the General Assembly has enacted in recent years. One effect of less frequent requests for highway tax and fee increases could be a significant decrease in the ability of the General Assembly to oversee the activities of the Department of Transportation. Accordingly, the General Assembly finds that responsible legislative oversight requires ongoing monitoring of the department's activities and periodic indepth evaluations of its performance.

(b) Annual reports.--No later than 30 days after the effective date of this section, the department shall, upon request, provide to any member of the House of Representatives and to any member of the Senate a brief outline of the maintenance and construction program planned for that member's district during the 1981-1982 fiscal year. No later than 30 days before the beginning of the 1982-1983 fiscal year and each subsequent fiscal year, the department shall, upon request, provide to any member of the House of Representatives and to any member of the Senate a brief outline of the maintenance and construction program planned for that member's district during the upcoming fiscal year. No later than 30 days after the end of the 1981-1982 fiscal year and each subsequent fiscal year, the department shall, upon request, provide to any member of the House of Representatives and to any member of the Senate a brief outline of the reasons for any major deviations from the maintenance and construction program which had been planned for that member's district during that fiscal year.

(c) Performance audits.--During the 1983-1984 fiscal year, the Legislative Budget and Finance Committee shall conduct, or cause to be conducted, a performance audit of the department carried out in accordance with the standards for performance and financial compliance auditing developed by the United States General Accounting Office. The performance audit shall determine whether the department is conducting authorized activities or programs in a manner consistent with accomplishing the objectives intended by the General Assembly and is conducting programs or activities and expending available funds in a faithful, efficient, economical and effective manner. The Legislative Budget and Finance Committee shall make a written report of the findings of the performance audit and shall submit a copy of that report to each member of the House of Representatives and each member of the Senate prior to enactment of a maintenance and construction budget for the department for the 1984-1985 fiscal year. During the 1989-1990 fiscal year and every six years thereafter, the Legislative Budget and Finance Committee shall conduct, or cause to be conducted, a performance audit of the department similar to the performance audit required by this subsection to be conducted during the 1983-1984 fiscal year.