Understanding the Audit Process
The State Comptroller periodically examines the fiscal affairs of local governments and schools. Working through the
Division of Local Government and School Accountability, these audits:
- protect taxpayers by improving fiscal management; and
- provide officials with the information they need to effectively manage local governments and school districts.
Types of Audits
Internal Control AuditReviews and tests policies and procedures to ensure officials use public resources properly.
Performance AuditAssesses how efficiently local government programs run, and typically identifies cost savings.
Our Shared Commitment
The audit process can be a trying time for an organization. We strive to minimize the disruption. Our staff will keep you
informed during audit, and you’re welcome to contact our management team at anytime.
Final Audits Are Public Documents
Final audit reports are public documents available to anyone requesting them. Reports are distributed to the audited
municipality first. Most final reports are provided to media representatives, some with accompanying press releases. We
include local officials’ responses to the audit findings as appendix to our final report.