This amendment adds language directing the Secretary of Finance to engage internal or third-party assistance to perform a risk assessment of the internal controls over state pandemic funds administration and disbursement, and to consult with the Auditor of Public Accounts and executive branch agencies also performing pandemic relief fund related audits, assessments, and compliance activities so as not to duplicate efforts and ensure allowable administrative cost recovery pursuant to the federal American Rescue Plan Act (ARPA). Funding of up to $600,000 from the nongeneral ARPA funds contained in item 486 is provided for this purpose.