Legislative auditors report uncorrected findings, warn single-audit timeline delayed

April Renfro, director of Legislative Audits at the Legislative Services Office, told the Joint Finance and Appropriations Committee on Thursday that the audit division is seeing progress in correcting historic audit findings but expects delays in its annual statewide financial and single‑audit reports.

The auditors’ office “is required to present a report, annually to the legislature of uncorrected findings,” Renfro said, and this year’s list will be circulated to committee members the same day as the presentation. She said open findings now cover the prior four reporting years (down from five) and that “70% of our uncorrected findings are from the current reporting period,” meaning most are recent and pending follow‑up testing.

The nut of the auditors’ message was procedural and practical: the office performs several types of work — the annual audit of the state’s comprehensive financial report (ACFR), the statewide single audit of federal expenditures, and recurring accountability reviews of agencies — and it needs timely source financial statements and agency cooperation to complete opinion reports on schedule.

Renfro walked the committee through the audit office’s work plan and…