• Conduct public hearings on all major audits of State agencies to review problems,
assess agency stewardship, and secure remedial action.
• Initiate and review management and program audits and investigations.
• Make recommendations to the General Assembly and agency management for
corrective legislation and other measures to remedy weaknesses disclosed
through audits or at Commission hearings.
• Monitor agency progress in implementing corrective action.
The statutory direction is made clear in this excerpt from the Commission’s enabling
The Commission shall ascertain facts, review reports and take action thereon, and
make recommendations and reports to the General Assembly and to the houses
thereof concerning the audit, revenue and expenditures of the State....The
Commission shall receive the reports of the Auditor General and other financial
statements and shall determine what remedial measures, if any, are needed, and
whether special studies and investigations are necessary.
The Commission works closely with the Office of the Auditor General. Although
separate agencies, the two have many common interests. The Commission makes
use of the Auditor General’s specialized staff to minimize unnecessary duplication of
effort and expenditure of tax funds. Nevertheless, the Commission also recognizes
the specific separation of responsibilities between the conduct and the review of
This report is one means used to inform the General Assembly, State agencies, the
accounting profession, and the public of the Commission’s activities and concerns. In
addition, the Commission’s membership and staff maintain open and active
communication with the legislature and its staff and service agencies through
personal contact and other means.
Information about the Commission’s work and findings is supplied to individual
members of the General Assembly upon request. This service can include supplying
available information, reviewing proposed legislation, or assisting in the analysis of
A final and important means of communicating with the members of the General
Assembly is the sponsorship of legislation. The Legislative Audit Commission has a
structured process for identifying and acting upon matters requiring new or
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