Legislative auditors report many findings remain open; pandemic-era federal rules drove single-audit rise

April Renfro, director of Legislative Audits at the Legislative Services Office, told the Joint Finance and Appropriation Committee on Jan. 7 that many audit findings remain open but that most are recent and awaiting follow-up procedures.

Renfro said the office issues several kinds of engagements: the annual comprehensive financial report audit (ACFR), the statewide single audit (for federal awards), and accountability reports (for state agencies). She told the committee the office currently staffs about 30 financial and IT auditors and that co-chairs of the JFAC release audit reports under Idaho code 67-435.

The office compiles an annual report of uncorrected findings. "Seventy percent of our uncorrected findings are from the current reporting period," Renfro said, meaning those findings have not yet had the committee’s required follow-up procedures. She said only about 30% are longer-standing uncorrected findings.

Renfro and committee members framed the increase in single-audit findings in 2023 as largely driven by pandemic-era federal funding going to entities that do not…