Joint Legislative Audit and Review Commission

Joint Legislative Auditand Review CommissionAnnual Work PlanSalary Scale AdjustmentsMay 12, 2008 Auditor of Public Accounts• Annual Work Plan• Salary Scale Adjustments2AUDITOR OF PUBLIC ACCOUNTSProposed 2009 Work Plan• Annual work plan = work performed during most of fiscal year 2009• CAFR, Statewide Single Audit, and mandatory audits and special projects are major focus • Risk model used to evaluate the audit work needed for agencies and institutions, and other special projects with remaining resources3AUDITOR OF PUBLIC ACCOUNTS2008 Work Plan – Budget to ActualBudget ActualAgencies 55,745 59,284Higher Education 36,548 39,007Local Govts/Courts & Clerks 27,813 31,827Special Projects 23,028 14,069Cycled Agencies 2,000 6,140Work Plan to JLARC 145,134 150,327Additional Work:Agencies, judicial and prior year audits 8,666Total 158,9934AUDITOR OF PUBLIC ACCOUNTS2008 Work Plan – Budget to ActualNotes to Budget vs. Actual• All planned agencies and institutions were performed• Agencies – expanded work in some agencies; used less experienced staff than planned on some audits requiring more hours for staff development• Higher Education – added a review of a contract between NSU and the City of Norfolk; used less experienced staff than planned 5AUDITOR OF PUBLIC ACCOUNTS2008 Work Plan – Budget to ActualNotes to Budget vs. Actual (continued)• Special Projects – We did not have the staff to complete ...