The Legislative Audits Division is responsible for completing audits and management reviews of Idaho state government as directed by Idaho Code 67-702. “PDF” files of each report issued are provided below, organized first by agency, then by fiscal year for the past 7 years. Some entities of Idaho state government are audited by other auditors. These audits are not included below. Approximately 90 days after a report with findings and recommendations is released, the Legislative Audits Division contact the agency to evaluate progress implementing the agency corrective action plan addressing each specific issue. A follow-up report is then distributed to the Joint Finance-Appropriations Committee, and other interested parties, describing the follow-up procedures completed by auditors and summarizing the status of each finding and recommendation.