Audit Findings Not Corrected - Correspondence
The Joint Legislative Auditing Committee (Committee) has the authority to enforce certain provisions of law against educational and local governmental entities that have failed to correct audit findings reported in three successive audit reports. For a summary of this initiative, please refer to Audit Findings Not Corrected - Overview.
The Committee sent correspondence to, and received correspondence from certain universities, colleges, district school boards, charter schools, county offices, municipalities, and special districts, related to audit findings reported in the entities' 2013-14 fiscal year audit reports and the two preceding audit reports or the 2012-13 fiscal year audit reports and the two preceding audit reports.
The purpose of the correspondence is to determine the status of these audit findings. If the entity has been unable to correct the finding(s) since the audit report was issued, it is required to provide an explanation and details of any corrective action planned. Such correspondence may be accessed below.
Please note: The Auditor General is required to notify the Committee of the entities with one or more audit findings that have occurred in three successive audit reports. Only the entities included on this notification that the Committee took action against are listed below. For a comprehensive list of all entities reported to the Committee, based on the Auditor General's review of 2013-14 fiscal year audit reports and some late-filed 2012-13 fiscal year audit reports, please refer to the Committee's meeting packet for November 30, 2015, beginning on page 42. For a comprehensive list of all entities reported to the Committee, based on the Auditor General's review of 2012-13 fiscal year audit reports, please refer to the Committee's meeting packet packet for February 16, 2015, beginning on page 242.
To access the correspondence the Committee has sent to and received from these entities in 2015 and 2016:
- Select the type of entity (i.e., District School Boards, Municipalities, etc.); the list of the specific entities of this type that the Committee required a response from will be displayed on the bottom of the page
- Select the specific entity for which you wish to view correspondence; and
- Select the date link for the type of correspondence (i.e., Sent by JLAC or Received).
Note: Some responses provided by entities may require clarification or additional details. If the Committee requests any follow-up information once a response has been received, both the original correspondence and any additional correspondence will be posted. You may contact the Committee's Office at firstname.lastname@example.org or (850) 487-4110 if you have questions.