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Audit hearing & follow-up

Audit public hearing

Performance audits by the State Auditor's Office require a public hearing within 30 days of the release of the report. Initial hearings are conducted by the Joint Legislative Audit and Review Committee. Agencies may provide a one-page handout for legislative members that focuses on the steps being taken to address audit findings.


The term "follow-up" has different meanings to different people. To auditors, follow-up refers to the official audit work done to determine whether an audit report's findings have been addressed. For the agencies, follow-up refers to the activities undertaken by management to carry out the action plan.

  • Agencies that report to the Governor need to keep their audit action plans updated, at least annually.
  • Other agencies should keep their action plans updated and consider posting progress on their websites.


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