Audit Process

The process of conducting an audit typically includes several steps. The time required to complete each step varies based upon the scope and size of the audit. As required by statute, strict confidentiality is observed while an audit is in progress.

Step One: Entrance Conference  At this meeting, Legislative Audit Bureau staff brief auditee staff on what they can expect during the audit process. Questions are encouraged and arrangements are made for future communication between the Bureau and its auditee staff.

Step Two: Fieldwork  Fieldwork includes information gathering and analysis of that information against standards or criteria. Information is gathered in various ways, including record reviews, data analyses, and interviews. This information is used to determine if the auditee is executing its responsibilities effectively, efficiently, and in compliance with laws or regulations.

Step Three: Report Drafting  The report draft presents the Bureau’s conclusions, recommendations for improvements, and alternatives for legislative consideration. As a courtesy, a confidential report draft is typically shared with agency staff in preparation for the exit conference.

Step Four: Exit Conference  At this meeting, the Bureau typically provides agency staff with a formal opportunity to discuss the report draft and to provide additional facts or context. Following the exit conference, the agency head is typically offered an opportunity to provide a written response, which is published along with the audit report.

Step Five: Report Release  The Bureau releases audit reports electronically to all legislators and to individuals who have requested to receive reports. The Bureau also posts the report to this website. Each report release includes the posting of a report summary, which includes links to certain report topics. Any recommendations made by the Bureau will be published in the report and posted separately on this website. 

Expectations for Agency Staff

To ensure an accurate, useful, and timely audit report to the Legislature, it is expected that agency staff:

• attend and participate in requested meetings with Bureau staff;
• minimize the agency's reliance on a single liaison for responses to Bureau requests for information; 
• provide complete information to Bureau staff in a timely manner;
• adhere to agreed upon timelines;
• proactively communicate when agreed upon timelines may not be met; and
• observe the confidential nature of the audit process, as per statute.

Audit Follow-Up

It is common for the Bureau to recommend that an auditee report to the Joint Legislative Audit Committee by a specified date on the status of the auditee’s efforts to implement the Bureau’s recommendations. In such cases, the auditee is expected to submit a written report detailing each Bureau recommendation, describing the steps the auditee has already taken to implement or partially implement the recommendation, and the action steps the auditee has planned to fully implement the recommendation. An audit follow-up report should be prepared on auditee letterhead and emailed by the date specified in the Bureau’s recommendation to the committee co-chairpersons at:

• Senator Eric Wimberger, Co-chairperson, Joint Legislative Audit Committee, 104 South State Capitol, Madison, Wisconsin 53702 (Sen.Wimberger@legis.wisconsin.gov); and

• Representative Robert Wittke, Co-chairperson, Joint Legislative Audit Committee, 18 West State Capitol, Madison, Wisconsin 53702 (Rep.Wittke@legis.wisconsin.gov).

Please copy the email submission to:

Joe Chrisman, State Auditor, Legislative Audit Bureau, 22 East Mifflin Street, Suite 500, Madison, Wisconsin 53703 (joe.chrisman@legis.wisconsin.gov).

When the audit follow-up report is received, the Bureau will review the report and advise the Joint Legislative Audit Committee on its sufficiency. The audit follow-up report will also be posted to the Bureau’s website.