Legislative auditors report backlog of uncorrected findings, single-audit delays tied to late financial statements

April Renfro, legislative auditor with 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 timing problems with agencies' financial statements are delaying statewide opinion audits.

The audit office "currently has 30 financial and IT auditor positions" and prepares ACFR and single-audit reports, Renfro said. She told the committee JFAC co-chairs release audit reports under Idaho Code as delegated authority and that the office issues an annual "uncorrected findings" report listing open findings, their origin reports and how long they have remained unresolved.

That uncorrected-findings report shows 70% of open findings come from the current reporting period and therefore have not completed follow-up testing, Renfro said. The remaining 30% represent findings agencies have been unable to correct in a reasonable time. She added that the office typically issues about 28 reports each year, including accountability reports (required at least once every three years for state agencies), the ACFR opinion, and the single-audit package covering federal awards.

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