The Legislative Auditor, Jim Nobles, oversees the office’s two divisions: the Financial Audit Division and the Program Evaluation Division.
The Financial Audit Division is led by Chris Buse, Deputy Legislative Auditor. The division has a staff of approximately 36 auditors; most are certified public accountants (CPAs) and several are also certified to audit computerized information systems. The division conducts an annual financial audit of the largest state agencies and funds, and issues an opinion on the state’s financial statements. The division also audits the state’s expenditure of federal money, under the Single Audit Act, and conducts approximately 30 financial and compliance audits of individual state agencies each year. Finally, the division conducts special studies and investigations of alleged irregularities.
The Program Evaluation Division is led by Judy Randall, Deputy Legislative Auditor, and has a staff of 16 full-time professionals with advanced degrees in fields such as economics, law, public affairs, and sociology. The division performs several evaluations each year on topics selected by the Legislative Audit Commission.
