Idaho § 67-702 - Audit function of legislative services office

§ 67-702. Audit function of legislative services office

(1) The legislative services office at the direction of the legislative council has authority to:

(a) Perform an annual audit of the statewide annual financial report prepared by the state controller in accordance with generally accepted government auditing standards;

(b) Perform an annual audit of federal financial assistance provided to the state that meets the requirements established by the federal government;

(c) Perform a management review of each executive department of state government at least once in a three (3) year period. Management reviews shall cover the period since the last review and may include evaluation of internal controls over financial and program activities and other matters related to the department’s operations;

(d) Provide audit services to any unit of state government or public institution that requests services, if authorized by the legislative council;

(e) Report to the attorney general all facts that may indicate malfeasance, illegal expenditure of public funds, or misappropriation of public funds or public property for such investigation or action, civil or criminal, as the attorney general may deem necessary. The governor and state controller shall also be notified when the report is made to the attorney general pursuant to this subsection. The legislature shall be informed through the regular audit process pursuant to section 67-429 , Idaho Code;

(f) Perform an audit of any local governmental entity, as defined in section 67-1076 , Idaho Code, at the request of the legislative council or the committee on uniform accounting and transparency for local governmental entities established in section 67-448 , Idaho Code; and

(g) Report to the legislature annually no later than February 1 of each year on all land exchanged by the state board of land commissioners pursuant to section 58-138 , Idaho Code, during the preceding year and all appraisals and review appraisals conducted on such state endowment land exchanges pursuant to the provisions of section 58-138 , Idaho Code.

(2) The legislative council reserves the right to audit or examine any and every fund in the state treasury and any institution, association, board, or other defined entity created by, or that receives an appropriation from, the legislature.

[67-702, added 2009, ch. 52, sec. 11, p. 143; am. 2014, ch. 246, sec. 2, p. 616; am. 2021, ch. 89, sec. 20, p. 314.]