Audits include review and analysis of processes, documentation, and data. Audit findings and recommendations must be supported by the collection of adequate evidence. Legislative Audit Bureau reports typically contain reviews of financial transactions, analyses of agency performance or public policy issues, conclusions regarding the causes of problems found, and recommendations for improvement.
Bureau reports are submitted to the Joint Legislative Audit Committee and made available to other committees of the Legislature and to the public. However, state law requires the Bureau’s work to remain confidential prior to publication. The Committee may arrange public hearings on the issues identified in a report and may introduce legislation in response to the audit recommendations. However, the findings, conclusions, and recommendations in the report are those of the Bureau.
Bureau reports are typically characterized as financial audits, performance evaluations, investigations, and best practices reviews. Any one audit report may include multiple components. Each report is assigned a number that begins with the last two digits of the year of publication.
Information from a Bureau report is published in multiple forms. Each report is accompanied by a summary, which provides an overview of the background of the audited program or agency, key audit findings, and key recommendations. The summary is also a navigation tool that links key findings and recommendations directly to specific information in the full report. Each summary is also available as an accessible podcast, which is available as an audio file for convenient playback on demand, and as a short video presentation. As electronic publishing is the principal method of report production, all report forms are designed to be viewed successfully on a mobile device.