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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 that government agencies are following laws and regulations.

Financial audits

Give assurance that state and local government financial reports are accurate and complete.

Energy audits

Review qualifying utility providers’ compliance with the renewable energy standards of Initiative 937.

School audits

Can be financial, accountability or apportionment audits of public school districts.

Federal audits

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

Performance audits

Examine government processes and programs, leading to more effective, efficient programs.

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.

Comprehensive Annual Financial Reports (CAFRs)

Provide assurance about supplemental financial information in addition to the financial audit of state government.


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


Investigates State employee allegations of improper governmental actions.


Reports the results of investigations into governmental waste, inefficiency and abuse.