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:
- 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.
- 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.
- 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 |