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Auditors unveil a 'root-cause' best-practice handbook and secure committee referrals and follow-up audit priorities
Summary
The Office of the Legislative Auditor General presented a best-practice handbook focused on diagnosing root causes across government organizations and the committee voted to refer the handbook and prioritize additional audits, assigning them to the appropriate management and appropriations committees.
Auditors presented the third iteration of a best-practice handbook that outlines a five-part framework for diagnosing organizational problems: governance, leadership, culture, structure and processes. Presenters said the approach helps investigators move beyond superficial fixes by identifying causal 'recipes' that produce poor outcomes and by validating recommendations with testing methods such as regression or randomized sampling.
Committee members praised the approach as practical and effective. The committee voted to refer the handbook to the Legislative Management Committee (lead) and to the Executive Appropriations Committee (review). Separately, the committee approved a motion to prioritize a systematic audit of the South Summit School District (with three-year follow-up tracking) and a performance audit of the use of impact fees, authorizing the auditor general to begin those audits as staff expertise and resources become available.
What happens next: the Legislative Management and Executive Appropriations committees will receive the handbook and consider how to distribute and implement the guidance across agencies; prioritized audits will be scheduled by the Auditor General's office as resources permit.
