An accountability audit evaluates whether there is reasonable assurance the state agency adhered to applicable federal or state laws, regulations and its own policies and procedures. Additionally, records are audited to ensure public funds are accounted for and controls are in place to protect public resources from misappropriation and misuse.
Our objective is to detect and report on significant misappropriation, misuse or loss of public funds and non-compliance with laws and regulations relating to financial matters. We also identify and report on weaknesses in internal controls governing financial operations.
How to prepare for an accountability audit
The Office of Financial Management provides resources that can help agencies manage their policies, procedures, and funds properly.
Applying best practices can help ensure success
The State Auditor's Office has issued performance audit reports that may assist in identifying best practices; read a selection of recent reports here. We have also created the Local Government Performance Center to help local governments evaluate programs and services, improve results and communicate with citizens. The Center provides online tools and offers in-person training courses, workshops and technical assistance. These resources may also be useful to state agencies.
- Visit our page on fraud prevention for advice on setting up internal controls that help prevent fraud and misappropriation of government funds.
- You can also find additional information on accountability in our Auditing Resources section.