Report Types

The State Auditor's Office performs many types of audits

Each year, the State Auditor's Office (SAO) performs thousands of audits providing an objective examination of the finances and operations of state agencies and local governments, which include cities, counties, school districts, special purpose districts and more. Audit report types vary depending on program and purpose.

Accountability audits

Assess whether public funds and assets are protected and accounted for, and governments are following applicable laws, regulations and their own policies.

Financial audits

Provide an independent audit opinion on whether state and local government financial reports are accurate and complete.

Federal audits

Verify federal money is spent according to the laws that govern each federal program.

Performance audits

Evaluate the efficiency and effectiveness of government processes and programs with the goal of making them work better.

Assessment audits

Perform a limited-scope review of small local government finances.

Special engagements

Provide assurance about a government's compliance with specific laws or requirements.

Attestation engagements

Provide varying levels of assurance regarding a broad range of financial and nonfinancial subject matter. This category includes Energy Independence Act compliance examinations.

Annual Comprehensive Financial Reports (ACFRs)

Provide an independent audit opinion on the government's financial statements as well as assurance or disclaimers on additional supplementary and other information, for inclusion in financial reporting packages issued under a government's own cover. These reports are in addition to the regular financial audit reports published on the SAO website.


Investigate the alleged loss of public funds or other potentially illegal activity.


Investigate State employee allegations of improper governmental actions.

Contracted Certified Public Accountant (CPA)

Evaluate contracted CPA firms' qualifications and audit work to determine whether to accept their financial or federal audits of local governments in place of audits performed by SAO.

Unauditable government reports

Report on governments deemed “unauditable” because their financial records are not available for audit.