Legislative auditors tell JFAC many findings are recent but some uncorrected problems persist, LUMA delays audit timeline

April Renfro, director of Legislative Audits in the Legislative Services Office, told the Joint Finance and Appropriation Committee on Jan. 7 that the office is issuing an annual report on uncorrected audit findings and that most remaining findings are from the current reporting period.

Renfro said the audit division completes the annual audit of the State—s Comprehensive Annual Financial Report (ACFR), the statewide single audit (federal schedule/SF-ATA equivalent), and recurring accountability reports that examine internal controls and compliance at state agencies. "We are required to present a report annually to the legislature of uncorrected findings," she said.

The nut graf: The audit office reported that about 70% of outstanding findings are from the most recent reporting period and therefore await the first follow-up procedures; roughly 30% are older items that the agency has not corrected after follow-up. Renfro warned that late delivery of financial statements tied to the state—s new accounting system (LUMA) is delaying the ACFR and single-audit work and could require additional communications with federal cognizant agencies.

Key details and context

- Scope and staffing: Renfro described the audit division as one of four divisions in Legislative Services and said statute (cited in testimony as Idaho Code 67,702) authorizes the office—s scope. She…