The Information System audit staff also audits state departments' data processing functions and participates in planning and reviewing work on various financial-compliance and performance audits. Other Activities Contract audits between the Legislative Auditor and private CPA firms help ensure audit coverage as required by law is maintained, and help satisfy needs of some agencies' additional audit requirements. Any qualified accounting firm may submit proposals for auditing selected state agencies. The Legislative Audit Committee awards the contract to the lowest qualified bidder. The contract auditor presents the completed audit report to the Legislative Audit Committee.
Special projects consist of an audit or review project undertaken with a specific but limited scope.
Generally these projects are undertaken to obtain information used to analyze a specific state activity that has occurred or is contemplated. Information may be used to determine whether audit work is warranted or feasible. Special projects may involve accounting, compliance, program results, efficiency, defalcations, or other matters. Legislative requests are projects undertaken at the request of the legislature, its committees, or its members. Legislative requests can require the expertise of financial-compliance, performance, or Information System auditors depending on the nature and scope of the work.