Slide 55 of 84

The Audit Process is primarily a legislative process and a legislative responsibility. The Legislative Auditor General conducts performance and financial audits with a of highly-qualified accountants and other analysts. The final products of those audits are Audit Reports that detail findings. The findings help to define future adjustments that are made in state programs and state appropriations. Departments do not always agree with the findings of the auditor general, but the legislature may agree and enforce the findings through the appropriation acts.