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Planned audit and study reports

The Legislature assigns audits in bills and budgets. The Joint Legislative Audit and Review Committee (JLARC) sets priorities and assigns audits in its work plan. Nonpartisan staff conduct the audits and reviews.

How we do an audit

An audit has 3 phases:

  1. Initial research: We learn about the topic, contact the responsible agency, and talk to experts. At the end, we publish the study questions that we’ll answer in field work. 
  2. Field work: We collect, document, and analyze information to answer the study questions. We do this work according to government performance audit standards. This is the longest part of the study process.
  3. Report: We publish a preliminary report with our findings and recommendations. Next, we add comments from the responsible agency to a proposed final report. JLARC votes whether to distribute the completed report. 

Status of reports

Click the tab heading to get a list of reports for that time period.

Study Due date Initial research Field work Report
2023 Tax Preference Reviews July 2023 Complete Complete Read
Appropriations and Expenditures of the Dedicated Cannabis Account Nov. 2023 Complete
(read study questions)
Complete Read
Employment Security Department Administration of H-2A Visa for Farmworkers Jan. 2024 Complete (read study questions) Complete Read
Pesticide Safety Programs to Protect Farmworkers Jan. 2024 Complete (read study questions) Complete Read
2024 Tax Preference Review: Aerospace July 2024 Complete (read study questions) Complete Read
2024 Tax Preference Review: Aluminum July 2024 Complete (read study questions) Complete Read
2024 Tax Preference Review: Customized Workforce Training July 2024 Complete (read study questions) Complete Read
2024 Tax Preference Review: Public Utility Tax Credit for Home Energy Assistance July 2024 Complete (read study questions) Complete Read
2024 Tax Preference Review: Precious Metals & Monetized Bullion July 2024 Complete (read study questions) Complete Read
2024 Tax Preference Review: Alternative Fuel Vehicles and Infrastructure July 2024 Complete Complete Read
Sunset Review: Dual Enrollment Scholarship Pilot Program Sept. 2024 Complete (read study questions) Complete Read
Paid Family and Medical Leave Program Oct. 2024 Complete (read study questions) Complete Read
Performance Audit of Special Education Funding, Accounting, and Service Delivery Nov. 2024 Complete (read study questions) Complete Read Service Delivery and Access

Read Funding Formulas and Spending
Developmental Disabilities Administration Processes and Staffing Dec. 2024 Complete (read study questions) Complete In progress
Review of Administration of Recreational Boating May 2025 Complete (read study questions) Complete In progress
Public Records Exemption for Survivors of Domestic Violence, Sexual Abuse, Stalking, or Harassment May 2025 Complete (read study questions) Complete In progress
Cannabis Market Study June 2025 Complete (read study questions) Complete In progress
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