The Legislative Audit Bureau is a non-partisan legislative service agency
created to assist the Legislature in maintaining effective oversight of
state operations. The Bureau conducts objective audits and evaluations
of state agency operations to ensure financial transactions have been made
in a legal and proper manner and to determine whether programs are
administered effectively, efficiently, and in accordance with the policies
of the Legislature and the Governor. The results of these evaluations are
provided to the Legislature, along with recommendations for improvements in
The Legislative Audit Bureau was created by Chapter 659, Laws of Wisconsin 1965.
Prior to the creation of the Bureau, financial audits were performed by the
Department of State Audit, an executive branch department created in 1947.
The director of the Legislative Audit Bureau is the State
Auditor, who is appointed by the Legislature's Joint Committee on Legislative
Organization. The State Auditor appoints staff members from outside of the
classified civil service system. The Legislative Audit Bureau is organized into
four sections: Financial Audit,
Program Evaluation, Information Systems Support, and Administrative Services.
Approximately two-thirds of the audit staff are in the financial section, and
one-third of staff are in the program evaluation section.
2007 Wisconsin Act 126 created a fraud, waste, and mismanagement hotline that allows the public and individuals within state
government to report suspected fraud and other improper acts by state agencies, employees, and contractors.