Legislative auditors report fewer long‑outstanding findings, warn of audit delays after late financials

April Renfro, director of Legislative Audits at the Legislative Services Office, told the Joint Finance and Appropriations Committee on Jan. 7 that the office’s uncorrected findings report now spans four years rather than five and that 70% of open findings stem from reports in the current reporting period.

The information matters, Renfro said, because audit findings inform budget oversight and agency accountability and can affect how the Legislature allocates future funding. “We are required to present a report annually to the legislature of uncorrected findings,” Renfro said, describing the report the committee will receive that day.

Renfro summarized the audit office’s scope and processes: the office performs the annual audit of the State’s Annual Comprehensive Financial Report (ACFR), issues an internal‑control report tied to that opinion, prepares the statewide single audit (the Schedule of Expenditures of Federal Awards, SEFA), and conducts accountability reviews of state agencies at least once every three years. She described two standard follow‑up paths: for opinion audits (ACFR and single audit) the audited entity must provide a prior‑audit summary and supporting documentation; for accountability reports the office performs follow‑up visits at about 90 days, 1 year and 2 years to test corrective action.

Renfro said the office classifies follow‑up outcomes as corrected, partially corrected or uncorrected and explained common causes for delayed correction: annual…