Legislative auditors report dozens of open findings, cite foster-care documentation gaps and delayed state financial statements

April Renfro, director of Legislative Audits at the Legislative Services Office, told the Joint Finance and Appropriation Committee on Jan. 7 that the auditors continue to find uncorrected problems across state agencies and expect delays to the annual comprehensive financial report and single-audit because of late agency reporting tied to a new accounting system.

The presentation to the committee focused on the audit office's statutory scope, follow-up procedures and examples of findings that lawmakers should consider when reviewing agency budgets. Renfro said the audit division issues several types of reports, including the annual comprehensive financial report audit, the state's single-audit package for federal grant compliance and agency accountability reviews that typically occur every three years.

Why it matters: Audit findings that remain uncorrected can inform appropriations and oversight. Renfro said the office will deliver an "uncorrected findings" report to the committee; members said they expect to use that information when evaluating agency budgets, and at least one senator noted withholding funding has been used in the past to force corrective action.

Renfro described the audit office's statutory authority and work plan, including staffing and the types of reports it issues. She said auditors are required to complete the audit of the…