Anyone may request an audit and no specific form is required. However, to ensure the Office of the State Auditor receives the request, it is recommended that you address your request to the State Auditor or to the State Auditor and the Chair of the Legislative Audit Committee.
Although you don’t need to use a specific form or format to submit a request for an audit, your letter requesting the audit should state the program or function that is the subject of the request and the problem or reason giving rise to the request, as well as contact information.
When the State Auditor receives audit requests from members of the General Assembly or the Governor, the Office conducts initial research on the topic and evaluates whether the Office has the authority to audit the area of interest. The Office also considers whether a similar audit has recently been performed in the area, whether the topic is a stand-alone audit or could be incorporated into an existing audit, and the resources and expertise required for the audit, among other things. The Office then presents this information to the Legislative Audit Committee and makes a recommendation to the Committee regarding the audit request. A majority of the Committee must vote to proceed with the request before the Office undertakes the audit.
The Office of the State Auditor receives audit requests from many other sources as well, including state employees, local government officials, special interest and advocacy groups, and private citizens. While the Office of the State Auditor considers the audit requests it receives from sources other than members of the General Assembly or the Governor, it does not present them to the Legislative Audit Committee. The Office may use the request for a discretionary audit, initiated by the State Auditor, or include it in an existing audit, but it does not take any public action regarding these requests.