Legislative auditors report uncorrected findings, cite gaps in foster-care documentation and travel controls

BOISE, Idaho — April Renfro, director of Legislative Audits at the Legislative Services Office, told the Joint Finance and Appropriations Committee on Jan. 7 that the office is tracking uncorrected audit findings across state agencies, and that the bulk of open items are from the current reporting period.

Renfro told the committee the office “currently has 30 financial and IT auditor positions” and that legislative statute authorizes the office’s scope of work. She said the office issues three main types of audit work — the audit of the Annual Comprehensive Financial Report (ACFR), the statewide single audit (which includes the Schedule of Expenditures of Federal Awards), and agency accountability reports — and that agencies must correct findings or face follow-up and possible budget consequences.

Why it matters: Audit findings inform legislative budgeting and oversight. Uncorrected findings can indicate control weaknesses, compliance failures or systemic IT problems that increase the state’s risk of error and improper spending.

Renfro described her office’s follow-up process for accountability reports: an initial visit about 90 days after a finding, then first- and second-annual follow-ups if corrective actions are incomplete. She said findings are classified as corrected, partially corrected or uncorrected depending on whether actions taken actually resolved the deficiency.

“Seventy percent of our…