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Research ResourcesMulti-State Information
Follow-up Procedures of NLPES Member Offices
Alabama (Department of Examiners of Public Accounts) Routinely audits all state agencies, county governments, and higher educational institutions and reports the status of prior audit findings of any kind. Staff Contact: Mr. John NorrisOperational Division Director Department of Examiners of Public Accounts P.O. Box 302251 Montgomery, Alabama 36130-2251 (334) 242-9200 Fax: (334) 242-9263 E-mail: norjen@mindspring.com Arizona ( Office of the Auditor General)In 1997, Arizona's Joint Legislative Audit Committee (JLAC) approved policies and procedures to ensure that agencies implement audit recommendations issued by the Office of the Auditor General (OAG). Within six months of each audit report's issue date, agencies are required to provide JLAC with a written response on the status of all recommendations. At this point, the OAG conducts limited audit work to verify that recommendations are being carried out, and reports to JLAC. Follow-up may be repeated at six-month intervals until all recommendations are fully implemented or until two years pass. Staff Contact: Ms. Shan HaysPerformance Audit Manager Arizona Office of the Auditor General (602) 553-0333 Fax: (602) 553-0051 E-mail: shays@auditorgen.state.az.us (California State Auditor, Bureau of State Audits) To evaluate its effectiveness and to comply with audit standards, the Bureau of State Audits maintains records of audit recommendations implemented by agency officials. The Bureau uses several methods to conduct audit follow-up:
Staff Contact: Ms. Margarita Fernandez, CPAAssistant State Auditor California State Auditor, Bureau of State Audits (916) 445-0255 Fax: (916) 323-0913 E-mail: MargaritaF@bsa.ca.gov (Colorado State Auditor's Office) The State Auditor's Office has developed a system to notify them when it is time to ask agencies for six-month status reports on performance audit recommendations. Cover letters along with recommendations and agency responses are sent to appropriate officials requesting specific details about the status of all recommendations. Audit staff uses discretion to determine which responses and recommendations deserve more in-depth follow-up audit work. Audit staff submits the six-month follow-up status reports to the Legislative Audit Committee twice each year. In some instances, agency officials are also requested to present a 30-minute update session to the Committee. The State Auditor's Office also checks the status of all financial audit recommendations through the Statewide Financial Audit the following year. Staff Contact: Mr. Larry GuptonDeputy State Auditor Colorado State Auditor's Office 200 E. 14th Avenue Denver, Colorado 80203-2211 (303) 866-2051 Fax: (303) 866-2060 E-mail: Larry.Gupton@state.co.us (Florida Office of Program Policy Analysis and Government Accountability) By statute, OPPAGA must do a follow-up study on every report 18 months after the report's issue date. The process starts with a letter to the agency listing the recommendations that were made in the initial report. The letter asks appropriate officials to describe and submit documentation on the status of all recommendations. OPPAGA staff conducts limited fieldwork to verify the submitted documentation. Staff may raise new issues or concerns based on this fieldwork. Once fieldwork is completed, OPPAGA publishes a brief report on the follow-up (called a "progress report") that provides background, summary of the prior report, and current status of all recommendations. Staff Contact: Mr. John TurcotteDirector Office of Program Policy Analysis & Government Accountability 111 West Madison Street Room 312 Tallahassee, Florida 32399-1475 (850) 488-0021 Fax: (850) 487-3804 E-mail: turcotte.john@mail.oppaga.state.fl.us (Department of Audits, Performance Audit Operations Division) Follow-up reviews are conducted on performance audits and program evaluations 18 months after an audit or evaluation is released. The follow-up process is initiated with a letter to the agency head requesting a response to each finding in the report and to list any corrective actions taken. The agency is given three weeks to provide a response, at which time discussions with primary staff and the audit manager are held to determine the extent of the fieldwork. Once all fieldwork is completed and reviewed, a draft follow-up review is sent to the agency for comments. Agencies are given two weeks to provide their comments. Audit staff considers agency feedback before finalization. If the project was a performance audit, the final follow-up review is addressed to the Governor, the Members of the General Assembly, the Program's Commissioner or equivalent level official, and the agency's Board. If the project was a program evaluation, the final letter is addressed to the Chairman of the Budgetary Responsibility Oversight Committee (BROC), the BROC members, the agency's Commissioner or equivalent level official, and the agency's Board. Staff Contact: Mr. Paul E. BernardDirector Performance Audit Operations Department of Audits 254 Washington Street, Rm.314 Atlanta, Georgia 30334-8400 (404) 651-8855 Fax: (404) 656-7535 E-mail: bernardp@mail.audits.state.ga.us Hawaii (Office of the Auditor) As a result of an informal agreement in 1994 with the legislature, the Office of the Auditor replaced sunset reviews with an audit follow-up process. In October of each year, audit staff sends a letter to agencies requesting a response to each recommendation and to list any corrective actions taken. Once audit staff receives the agency information, they summarize the responses and place them in their annual report. Audit staff also reviews the information to determine what follow-up audits will be conducted during the spring audit cycle. Staff Contact: Ms. Marion HigaState Auditor Office of the Auditor 465 S. King Street, Rm. 500 Honolulu, Hawaii 96813-2917 (808) 587-0800 Fax: (808) 587-0830 E-mail: auditor@aloha.net (Idaho Office of Performance Evaluations) This office works with agencies throughout an evaluation to develop recommendations that are both realistic and directed towards real improvement. In addition, the Oversight Committee refers reports to other legislative committees for hearings. Report findings and recommendations are summarized into a letter and submitted to these committees for review. In some instances, committee chairs may request oral briefings. At six months (unless otherwise specified), the office sends a letter to the evaluated agency on behalf of the Oversight Committee, requesting an update on the status of all recommendations. The letter is forwarded to the Oversight Committee and other germane committees for discussion. This process is repeated at six-month intervals until all recommendations are either closed or resolved. The office compiles an implementation report for all reports and distributes it broadly. All evaluations are added into the report, which lists recommendations and their status. For each recommendation, there are three columns to indicate whether the recommendation has been implemented, is in progress, or has not been implemented. The report also summarizes steps taken to carry out recommendations and the financial impacts of the evaluations. At any point, the Oversight Committee may request a follow-up evaluation. Staff Contact: Ms. Nancy Van MarenDirector Office of Performance Evaluations 700 W. State St, Suite 10 JR Williams Building Boise, Idaho 83720-0031 (208) 334-3880 Fax: (208) 344-3871 E-mail: nvanmare@ope.state.id.us (Mississippi Joint Legislative Committee on Performance Evaluation and Expenditure Review) Six months after the release of a report, PEER staff contacts the management of the reviewed agency and requests in writing the status of all recommendations. Once the agency responds, PEER staff analyzes the written response in order to draft an analysis of the response for presentation to the PEER Committee. At this point, PEER staff does not verify or document information in the agency's response. The PEER Committee reviews the agency's written response along with the PEER staff's analysis of the response to determine if a formal follow-up review is required. In the past, the PEER Committee has accepted the written responses provided by reviewed agencies without further follow-up. However, in the recent past, the Committee has authorized additional follow-up efforts. Staff Contact: Mr. James BarberAssistant Director Legislative PEER Committee P.O. Box 1204 Jackson, Mississippi 39215-1204 (601) 359-1226 Fax: (601) 359-1233 E-mail: james.barber@peer.state.ms.us (Montana Legislative Audit Division) The Audit Committee requires follow-up of each program evaluation conducted by the division. A letter is sent to agency or program officials one year after the issuance of an audit report. The letter requests a progress report to show the progress of implementing all recommendations. Audit staff reviews the responses and conducts necessary follow-up work at the agency to document whether changes have actually occurred. Once the additional follow-up is completed, a memo is drafted for Audit Committee members. In some instances, presentations are made in front of the Committee to discuss information in the memo. Staff Contact: Ms. Mary ZednickPerformance Audit Manager Office of the Legislative Auditor Montana Legislative Audit Division (406) 444-3122 Fax: (406) 444-9784 E-mail: Mzednick@state.mt.us (Texas Office of the State Auditor) The Texas State Auditor's Office follow-up process combines semi-annually self-reporting by agencies with follow-up audits selected by risk assessment. Texas State agencies are required by statute (effective September 1, 1997) to self-report their implementation status of SAO findings and recommendations. Each agency must report any recommendations it chooses not to implement to key executive and legislative branch leaders. SAO publishes self-reported information on its Internet site. SAO selects actual follow-up audits through a risk assessment process. Prior audits with outstanding recommendations are risk ranked with new audit proposals in the preparation of the annual audit plan. Risk assessment may indicate new areas of risk to be addressed in the audit. Follow-up work involves collecting adequate evidence to support conclusions on the status of implementation for the selected recommendations. SAO has developed a database to track the implementation status and SAO verification of implementation for prior recommendations. This two-tiered approach increases agency management awareness of their accountability for ensuring timely corrective action and increases SAO efficiency in monitoring implementation status as well as in identifying and performing follow-up audits. Agencies self-report that 98% of SAO audit recommendations made at least one year ago are implemented. Staff Contact: Ms. Carol NobleAudit Manager Texas State Auditor's Office (512) 479-4743 Fax: (512) 479-4884 E-mail: cnoble@sao.state.tx.us (Office of the Utah Legislative Auditor General) The Office uses two approaches to follow-up on agency implementation of audit recommendations. First, as required by statute, ULAG "prepare[s] a summary of the audits conducted and of actions taken based upon them during the preceding year." In December, prior to the beginning of the legislative session, ULAG conducts a limited review of what agencies have done to implement the recommendations contained in audit reports released during the previous fiscal year. This limited review consists of an audit staff person interviewing various agency officials. Extended follow-ups of selected audits are also done. The Audit Subcommittee in some instances has requested in-depth re-examinations of issues addressed in original audits, as well as additional issues not discussed during previous audits. This process involves extensive re-testing efforts that are similar to the ones employed during the original audits. Staff Contact: Mr. Wayne WelshLegislative Auditor General Office of the Utah Legislative Auditor General (801) 538-1033 Fax: (801) 538-1063 E-mail: wwelsh@le.state.ut.us (Joint Legislative Audit & Review Commission) The implementation of JLARC recommendations is documented biennially in a report to the General Assembly. Legislative actions are documented annually in a memo from the Director to the Commission. Staff Contact: Mr. Kirk Jonas (Washington State Joint Legislative Audit and Review Committee) JLARC's governing statute provides for follow-up reports on an audited agency's compliance with performance audit recommendations (RCW 44.28.091). Additionally, another statutory provision requires agencies to reflect consideration of applicable JLARC performance audit recommendations in their budget requests. Formal policy also requires staff to track audit recommendations for at least three years, based on information provided by audited agencies. JLARC may use various types of follow-up efforts, which reflect the fiscal or policy significance of the original performance audit recommendations, or the Committee's concerns. Follow-up activities can range from requesting formal briefings from audited agencies to additional audit work to verify compliance with audit recommendations. In addition, less formal and on-going interactions may occur between JLARC staff and the audited agency, as well as with other legislative staff and interested stakeholders. Staff Contact: Mr. Rob KrellPrincipal Management Auditor Joint Legislative Audit and Review Committee P.O. Box 40910 Olympia, Washington 98504 (360) 786-5182 Fax: (360) 786-5180 E-mail: krell_ro@leg.wa.gov (Legislative Auditor's Office, Performance Evaluation and Research Division) West Virginia's audit follow-up process was amended in the Sunset statute in 1997. Generally, agencies are scheduled statutorily to be reviewed for compliance with audit recommendations. During the process, agencies are required to respond to how they have complied with all recommendations. Audit staff then verifies whether the problem(s) have been resolved and then assigns a level of compliance. This information is presented to the Joint Committee on Government Operations in the form of a compliance report. Agency officials are required to verbally update the Committee on the status of recommendations. The Committee can schedule the agency for additional reviews, even outside the scope of the initial audit. Staff Contact: Dr. Antonio JonesDirector Performance Evaluation and Research Division Building I, Room W-314, State Capitol Charleston, West Virginia 25305-0610 (304) 347-4890 Fax: (304) 347-4939 E-mail: anjones@mail.wvnet.edu
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