Legislative auditors tell JFAC many findings are recent; some long‑running issues persist

April Renfro, legislative audits, Legislative Services Office, told the Joint Finance and Appropriation Committee on Jan. 7 that the office performs a range of audits—annual state financial statements, single audits of federal awards and recurring accountability reports—and that the committee’s co‑chairs have delegated authority under Idaho Code 67435 to release audit reports.

Renfro said the office issues an annual report of uncorrected findings so legislators can see which agencies have open items and how long those findings have remained outstanding. “Seventy percent of our uncorrected findings are from the current reporting period,” she said, adding that the remaining 30 percent have remained open longer than a year and may require additional follow‑up.

The auditors described three common categories of findings: internal control weaknesses, noncompliance with statutes or rules, and substantive financial errors. Renfro said internal‑control findings often reflect missing policies, insufficient training, or weak…