Legislative auditors report many recent findings, cite foster-care documentation gaps and delayed statewide audits

April Renfro, the legislative auditor with the Legislative Services Office, told the Joint Finance and Appropriation Committee on Wednesday that her office is continuing to find internal‑control and compliance problems across state agencies and that most open findings come from the current reporting period.

Renfro told the committee the audit office is required by statute to audit the State’s Annual Comprehensive Financial Report and to issue follow‑up accountability work for state agencies. “We currently have 30 financial and IT auditor positions,” she said, and the office plans about 28 reports per year. By statute, she said, JFAC co‑chairs release audit reports under Idaho Code 67‑435 and the office’s scope is set in statute cited in testimony as “67‑702.”

The audit office publishes an annual “uncorrected findings” report for the Legislature; Renfro said this year the report covers the previous four reporting years and that about 70% of the uncorrected findings are from the current reporting period (meaning they have not yet had a follow‑up visit) while roughly 30% are older and remain unresolved. She said that, in her view, the four‑year sample is an improvement over prior years when the office tracked longer backlogs.

Renfro described three categories of findings the office issues: internal‑control weaknesses,…