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Legislative Audits Division

Responsibilities and Authorities The Legislative Audits Division of the Legislative Services Office, under the direction of the Legislative Council, is charged with the responsibility to audit the State of Idaho´s Comprehensive Annual Financial Report (CAFR) and perform the annual Federal Single Audit required by federal regulations.

The Audits Division is also required to perform management reviews of each executive department of state government at least once in a three year period. Management reviews generally include evaluation of internal controls over financial and program activities and other matters related to the department´s operations. Management reviews and financial audits may also be performed for any entity created by or that receives an appropriation from the legislature, as directed by the Legislative Council.

Several entities of State government are required by Idaho Code to have an annual audit. Many of these audits are performed by independent CPAs and these reports are reviewed by the Audits Division to identify and follow-up on any issues.

Report Distribution All reports produced by the Audits Division are delivered to the co-chairs of the Joint Finance-Appropriations Committee (JFAC) for review and approval prior to release for public distribution. The Co-Chairs of JFAC may, at their discretion, conduct hearings related to any report and seek input and testimony prior to or after reports are released and distributed.

90 Day Follow-ups If a report contains any findings and recommendations, the Audits Division contacts the agency approximately 90 days after the report was issued to determine the current status of the corrective actions. A "90-Day Follow-up Report" is then prepared and released for public distribution.

Single Audit Reports of Local Governments The State of Idaho is required by federal regulations to monitor the use of federal funds sub-granted by state agencies to local government entities. Part of this monitoring requirement relies on Single Audit reports prepared by independent CPAs for the local government entities. The Audits Division obtains and reviews the Single Audit reports of entities that receive federal funds through a State agency to identify and monitor the resolution of any findings or questioned costs.

Official Repository of Audit Reports The Audits Division is the official repository for all audit reports of State government entities, and all local governmental entities and political subdivisions that are required to be audited pursuit to Idaho Code 67-450B and 67-450C.