Legislative auditors report dozens of uncorrected findings, cite delays from new financial system

April Renfro, division chief for legislative audits at the Legislative Services Office, told the Joint Finance and Appropriations Committee on Jan. 7 that the office is reporting a substantial number of audit findings that remain uncorrected and that audit work this year is delayed by late financial statements tied to the state’s new LUMA system.

Renfro said the audit division — which the committee’s co-chairs release to the legislature under Idaho code referenced in testimony — has 30 financial and IT auditor positions and one administrative assistant and conducts the annual audit of the state’s comprehensive financial report, the single-audit reporting package and accountability reports for agencies. “We are required to present a report, annually to the legislature of uncorrected findings,” Renfro told the committee.

The audit office’s uncorrected-findings report (delivered to co-chairs before the hearing and distributed to committee members the same day) shows that about 70% of currently open items are from the most recent reporting period, meaning most are awaiting the routine 90-day and one-year follow-up work auditors use to verify corrective action. Renfro said roughly 30% predate the current reporting cycle and have remained open longer.

Why it matters: open or systemic audit findings can affect legislators’…