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Fiscal Compliance
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Fiscal compliance audits are conducted of each State agency within the Executive and Judicial Branches to evaluate internal controls and compliance with certain State laws and regulations. For certain agencies, this category also includes financial statement audits and follow-up reviews of actions taken to implement audit recommendations. |
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Performance
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Performance audits are conducted based on legislative requests or at the discretion of the Legislative Auditor. The purpose of a performance audit is to evaluate whether an agency or program is operating in an economic, efficient, and effective manner or to determine whether desired program results have been achieved. This category also includes special reviews, which are less comprehensive than audits. |
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Fraud Hotline
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Fraud hotline investigations are conducted to determine whether allegations of possible fraud, waste, or abuse have occurred. |
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Local Schools
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These audits are conducted of the local school systems' financial management practices. |
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Managing for Results
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These are reviews of selected State agencies' performance data contained in operating budget requests. |
