|(a) The Board shall determine the frequency and the scope of the audits authorized by this section; audits shall be limited to facilities planning, development, operation, and maintenance. (b) Beginning in September 2005, each institution of higher education shall be audited a minimum of once each five years. Audits of institutions may be conducted more often than every five years upon the request of the institution, the Board, the Legislature, or another agency within revenue appropriated for this purpose. (c) Not later than March 15 of each year, beginning in 2005, the Office of Resource Planning shall publish a schedule of audits for the succeeding fiscal year. (d) The Board shall conduct a comprehensive audit of institutional facilities as provided for in this subsection, within revenue appropriated for this purpose, to determine if circumstances warrant a substantial audit by an independent auditing firm.