oversight

Directory of State Audit Organizations

Published by the Government Accountability Office on 1977-11-03.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

        ,
            .   ”   - -- -
                      .   ”.
-   .
                                                    UNITED STATES GENERALACCOUNTING OFFICE
                                                                                                      -
                                                                  WASHINGTON, D.C. 20548


                DIVISION OF FINANCIAL AND
                GENERAL MANAGIMENT STUDlrTI




        A        G
t                Q

    *
                                       T h i s D i r e c t o r y of S t a t e A u d i t O r g a n i z a t i o n s h a s been
                              c o m p i l e d from i n f o r m a t i o n p r o v i d e d by S t a t e a g e n c i e s i n re-
                              s p o n s e t o q u e s t i o n n a i r e s s e n t t o them i n l a t e 1976 a n d e a r l y
                              1 9 7 7 . I t i s i n t e n d e d t o promote i n t e r g o v e r n m e n t a l c o o p e r a t i o n
                              by a i d i n g t h e i n t e r c h a n g e o f i n f o r m a t i o n among a u d i t g r o u p s .
                                        The D i r e c t o r y c o n t a i n s summary i n f o r m a t i o n a b o u t 87
                              S t a t e - l e v e l o f f i c e s and a g e n c i e s t h a t perform p o s t a u d i t s as
                              a normal f u n c t i o n o f t h e i r o p e r a t i o n s . Among t h e o r g a n i -
                              z a t i o n s included are those o f State examiners, l e g i s l a t i v e _ ,
                              a n a l y s t s , c o m p t r o l l e r s , and S t a t e a u d i t o r s . A l l o f t h e / -
                              g r o u p s (1) p e r f o r m e x a m i n a t i o n s . o f government o p e r a t i o n s        ;

                              o r p r o g r a m s on a S t a t e w i d e b a s i s a n d ( 2 ) p r o d u c e aucfi.it I
                              r e p o r t s o r program e v a l u a t i o n s s t a t i n g t h e i r f i n d i n g s a n d
                              recommendations.
                                        To c o l l e c t t h e i n f o r m a t i o n f o r t h i s D i r e c t o r y , q u e s t i o n -
                              n a i r e s were mailed t o 90 o r g a n i z a t i o n s , 85 o f w h i c h completed
                              t h e q u e s t i o n n a i r e s i n f u l l o r i n p a r t a n d r e t u r n e d them. Addi-
                              t i o n a l l y , s t a t u t e s and a n n u a l r e p o r t s o f S t a t e a g e n c i e s were
                              examined and f u r t h e r i n f o r m a t i o n was g a t h e r e d t h r o u g h t h e ;
                              intercjovernmental a u d i t forums.

                                , ,    d s e r s a r e i n v i t e d t o comment on t h e u s e f u l n e s s o f t h e                    1




'J
        c
                          i
                                      !
                              D i d e c o r y , and t o a d v i s e u s o f c o r r e c t i o n s a n d a d d i t i o n s
                              t h a t , h o u l d b e made. Any S t a t e p o s t a u d i t g r o u p . t h a t may
                              have been i n a d v e r t e n t l y o m i t t e d i s encouraged t o c o n t a c t               ,:A-

                              u s . Comments s h o u l d be s e n t t o R o b e r t J-. Ryan, A s s i s t a n t
        c                     D i r e c t o r , F i n a n c i a l and G e n e r a l Management S t u d i e s D i v i s i o n ,
'Y          .                 U . S . G e n e r a l Accounting O f f i c e , 441 G S t r e e t , N . W . , Washington,
                     '.       D.C.    \>  205'48 ( t e l e p h o n e : ( 2 0 2 ) 275-5200).



                                                                                 D . L. S c a n t l e b u r y
                                                                                 Director                                  4
                                C o n t e n t s
                                        --I_--




                                                                    -
                                                                    Page
                                                                      1
          STATE POSTAUDITORS--AUDIT OFFICES AND TELEPHONE NUMBERS     5

          PROFILES OF AUDIT ORGANIZATIONS                            13
               Alabama
                 State Auditor                                       15
                 Department of Examiners of Public A'ccounts         17
6
               Alaska
      A          Division of Legislative Audit                       19
                 Office of State Internal Audit                      21
*
               Arizona
                 State of Arizona Auditor General                    22
               Arkansas
                 Division of Legislative Audit                       24
               California
                 State Controller's Office  -Division of Audits.     26
                 Office of the Auditor General                       28
                 Department of Finance - Fiscal Management Audit     30
                 Department of Finance - Program Evaluation Unit     31
                 Office of Legislative Analysis                      32
               Colorado
                 color ado^ State Auditor's Office                   33
               Connecticut
                 Auditors of Public Accounts                         35
                 Legislative Program Review and Investigations
                   Comm ittee                                        37
               Delaware
                 Auditor of Accounts                                 38
               Florida
     .*          Office of the Auditor General                       39
2:
                                                                               Page
                                                                               I--




Georgia
  Department of A u d i t s                                                      41

Hawa i i
   O f f i c e of t h e L e g i s l a t i v e A u d i t o r                      43
   Department o f A c c o u n t i n g and G e n e r a l
     Services                                                                    44

Idaho
  L e g i s l a t i v e Auditor                                                  45

Illinois
   O f f i c e of t h e A u d i t o r G e n e r a l                      . .     46
   I l l i n o i s Economic a n d F i s c a l Commission                         47
                                                                         ..
Indiana
  L e g i s l a t i v e Council      -
                                O f f i c e of F i s c a l and
     Management Analys is                                                        48
  Auditor of State                                                               49
  S t a t e Board o f Accounts                                                   50

Iowa
  A u d i t o r of S t a t e                                                     51
  L e g i s l a t i v e F i s c a l Bureau                                       52
Kansas
  L e g i s l a t i v e D i v i s i o n of P o s t A u d i t                     53

Kentucky
 Auditor o f P u b l i c Accounts                                                54
  Kentucky L e g i s l a t i v e R e s e a r c h Comission                       55
Louisiana
   Office of L e g i s l a t i v e Auditor                                       56
Maine
 S t a t e Department o f A u d i t                                              58
Maryland
 Department o f F i s c a l S e r v i c e s           -       Division
      of A u d i t s                                                             59
Massachusetts
 Department of t h e S t a t e A u d i t o r                                     61
 L e g i s l a t i v e P o s t A u d i t and O v e r s i g h t
    Bureau                                                                       62
Michigan
   O f t i c e of t h e Auditor General                                          63
   B u r e a u o f L o c a l Government, S e r v i c e s         -
    L o c a l Government A u d i t D i v i s i o n                               64

                                         ii
                                                              Page
              Minnesota
                Office of State Auditor                            65
                Legislative Audit Commission                       66

              Mississippi
                State Department of Audit                          67
                Joint LegislativejCommittee on Performance
                  Evaluation and Expenditure Review                69
              Missouri
          r     State Auditor's Office                             70
.o.


          &   Montana
                Office of the Legislative Auditor                  71
                Department of Community Affairs - Division
                                                               *

                                                                   72
                  of Local Government Services
              Nebraska !
                Auditor of Public Accounts                         73
              Nevada
                Legislative Counsel Bureau    -       Audit
                  Division                                         74-
              New Hampshire
                Office of the Legislative Budget Assistant         75
              New Jersey
                Office of Fiscal Affairs                           76
              New Mexico
                Office of the State Auditor       .                78
              New Yor k
                Department of Audit and Control                    79
                Legislative Commission on Expenditure
                  Review                                           81.
              North Carolina
                Department of the State ,Auditor                   82
              North Dakota
                North Dakota State Auditor                         83
      *
                Legislative Council - Fiscal Section               84
 Y
                                                                        Page
Ohio
  Auditor of State                                                        85
Ok 1a homa
   O f f i c e o f t h e S t a t e Examiner and . I n s p e . c t o r     86
   L e g i s l a t i v e Council - ' D i v i s i o n of Fiscal
      Services                                                           -88
Oregon
  Secretary of State                                                      89
Pennsylvania
  Department o f t h e A u d i t o r General                              91
  L e g i s l a t i v e Budget and F i n a n c e Committee                93
Rhode I s l a n d
  O f f i c e o f t h e Auditor General                                   94
  Bureau of A u d i t s                                                   95
South Carolina
  Office of t h e State Auditor                                           96
  L e g i s l a t i v e A u d i t Council                                 97
S o u t h Dakota
   Department o f - L e g i s l a t i v e A u d i t                       98
Tennessee
  Comptroller of t h e Treasury                                           99

Texas
   State A u d i t o r ' s Office                                        101
   L e g i s l a t i v e Budget Board                                    103
Utah
  O f f i c e o f t h e Utah S t a t e A u d i t o r                     104
  Utah L e g i s l a t i v e Auditor General                             105
     ,
Vermont
  A u d i t o r of Accounts                                              106
Virginia
  Auditor of P u b l i c Accounts                                        108
  J o i n t L e g i s l a t i v e A u d i t a n d Review
     Commission                                                          110



                                       iv
        Washington
          Office of State Auditor                      111
          Legislative Budget Committee                 113

        West Virginia
          Legislative Auditor's Office                 114

        Wisconsin
          Legislative Audit Bureau                     115
          Bureau of Municipal Audit                    116

        Wyoming
          Legislative Service Office                   117
          State Examiner                               118
          State Auditor                                119
        American Samoa
          Office of the Territorial Auditor            120
        District of Columbia
          Office of Municipal Audit and Inspection     121
          Office of the District of Columbia Auditor   122
        Guam
          Auditor of Accounts                          123
        Puerto Rico
          Office of the Controller of Puerto Rico      124
        Virgin Islands
          U.S. Government Comptroller                  125




    L

I




                                V
                     -
                     SUMMARY   OF--
                                  STATE POSTAUDIT -----
                                                  ORGANIZATATIONS
          The response from the State officials contacted in the
     process of preparing for this edition of the -  ---
                                                    Directory  ----
                                                              of State
     -----
     Auditors was most gratifying; over 9 4 % of the questionnaires
     mailed out were returned. In addition, many auditors also par-
     ticipated in follow-up interviews.
          As a result of the responses to the questionnaries, several
     audit groups were added to the Directory and a few deleted. This
     edition identifies 86 State-level organizations that are re-
14   quired by law to perform postaudits or program evaluations of
     State organizations, programs, activities and/or functions.
            -
     STAFFING
          The size of these audit groups varies widely, ranging from
     3 to 6 0 2 professional staff members.Their size depends on a
     number of factors, including the number of audit groups within
     a State, the areas of audit responsibility, and degree of audit
     emphasis by the legislative and executive branches-of the
     respective State governments.
     Staffing
     -1
                         Number
                         --        in            % of all
                                                 ----              %    in 1 9 7 6
      ranse                range                 -
                                                  groups
                                                  -II




         1-25
       26-50
                            31
                            18
                                                    35
                                                    21
                                                                          25
                                                                          17
                                                                                '
       51-100               16                      18                    16
     101-200                11                      13                    13
     2 0 1 & up               6                      7                     6
     Not reported          -- 5                   ---6                    23
       Total                87                    --
                                                  100                    ---
                                                                         100

          T h e audit staffs consist predominantly of accountants/
     auditors; additionally, there is an increasing percentage of
     other disciplines, such as systems analysts, economists, stat-
     isticians and data processing specialists.
                                                                                            .   \
             Total                      ----
                                        Number             %
                                                           -           -
                                                                       % in     1976
                                                                                        \

     Accountants/Auditors                5216               59            7F
     Other Professionals                 1008               11             L7
                                                                                            \
     Clerical                            2595
                                        ---              --30      '      17        '
                                                         --0 0 '
                                                                         I_




     Grand Total Audit Staffs           -8819
                                         _I_-
                                                         1               -
                                                                         100

          Formal education requirements for professional staffs vary                                \
     among the groups; however, 64 groups, representing 7 4 % of those'
     reporting, require at least a college degree as a condition of
     employment for new staff members. (Most of these offices appear
     to have some form of a "grandfather clause" to protect personnel who
     were employed before-fhe requirement for a degree became effective.)
                                           1
     The staffs of 36 (41%) of the audit groups are inc,luded
under a State merit or civil service system, 39 ( 4 5 % ) are
appointed by the auditor, and 5 ( 6 % ) have other terms of
employment,
     The auditor is elected by the electorate in 2 4 States (28%);
38 (44%) are appointed or elected by the State Legislature or a
committee of the Legislature; and 20 (23%) are selected by some
other method.                                        I




     The classifications of audits defined in GAO's Standards                i

                       L-         ------
for Audit of Governmental Organizations,   Programs, Activities      4
--
_I_-----




& Functions
     r   _
            (i.e.   financial and compliance, economy and
efficiency, and program results), have not been universally                  I


adopted by the audit groups. Analysis of "State Audit Opera-
tions" questionnaires, audit reports, State legislation and
interviews with selected audit groups indicate that all States
require at least one of its audit agencies to perform financial
or financial and compliance audits. In addition, provisions
are often made f o r what appear to be economy and efficiency
and program results audits, generally on an optional basis,
                                  Number of audit groups
                                  -I--                   I_




                                      that perform:
     Financial and compliance audits       72
     Economy and efficiency audits         56
     Program results reviews               50

     Twenty-two audit groups ,reported that they contract with
public accountants for some of their audit work.
FUNDING SOURCES
      The primary source of funds for audit operations is State
appropriations. Twenty of the audit groups receive additional
 funds from other State sources (generally reimbursements from
,auditees).
     Funds were provided as follows:                                     n


                                                   -
                                         Audit groups
     State appropriations only                  42            48
     State appropriations and other             30            35
     Not reported                            -
                                             15               -17
                                             --
                                             87               -
                                                              100


                              2
             Budget levels for the groups range from $140,000 to

              Funds range
        $13'027'000*
             -----                                  -Audit   groues
                                                              I--.     -%
             $0 - 500,000                                25            29
             $500,001 -1,000,000                         17            20
             $1,000,001     -   1,500,000                11            13
            1$2,000,001   -     2,500,000                    7          8
             $2,500,002   -     3,000,000                    8   -      9
             $3,000,001   -     3,000,000                    3          3
3
    r
             $3,000,001   -     UP          J                7          '8
             N o t reported                            -- 9           7
                                                                       10
    L                                                    87
                                                       I__            --
                                                                      100




                                                3
.
    STATE POSTAUDITORS,

     AUDIT OFFICES

           AND

     TELEPHONE NUMBERS




            5
                           STATE POSTAUDITORS
                   AUDIT OFFICES AND TELEPHONE NUMBERS

                                                                                Telephone
 State             Agency head                   -Agency                         number
                                                                 ,   ,
Alabama       Bettye Frink                  State Auditor                      (205)832-3576
              William W. Dillard, Jr    .   Department of Examiners
                                              of Public Accounts
                                                                               (205)832-6625

Alaska        Garrey Peska, CPA             Division of                  (907)465-3830
                                              Legislative Audit      Thru FTS 399-0150             I


              Richard A. Smith, CPA         Office of State                  (907)465-2204     4
                                              Internal Audit             Thru FTS 399-0150
                                                                                                   c.

Arizona       Douglas Ii. Norton, CPA       State of Arizona                   (602)271-4385
                                              Auditor General                   FTS 765-4385
Arkansas      Orvel M. Johnson, CPA         Division of Legis-                 (501)374-9868
 a                                            lative Audit                      and 374-0674
California    Raymond Croft, CPA            Division of Audits,                (916)445-4475
                                              State Controller's                FTS 465-4475
                                              Off ice
              John H. Williams, CPA         Office of the                      (916)445-0255
                                              Auditor General                   FTS 465-0255

              Gilbert C. Victor, CPA        Department of Finance - (916)322-2985
                                            Fiscal Management Audits FTS 552-2985
              Bernard P. Donnelly           Department of Finance - (916)322-6284
                                            Program Evaluation Unit< FTS 556-6284
              William G. Hamm               Office of Legislative              (916)445-4656
                                              Analysis                          FTS 465-4656
Colorado      Robert J. Scott, CPA          Colorado State                     (303)892-2051
                                              Auditor's Office
Connecticut   Henry J. Becker, Jr.          Auditors of Public                 (203)566-2119
                    and                       Accounts                          FTS 641-2119
              Leo V. Donohue                                               '   (203)566-5572
                                                                                FTS 641-5572
              Linda Alcorn Adams            Legislative Program                (203)566-4843
                                              Review and Investi-               FTS 641-4843
                                              gations Committee

                                       6
                                                                                                Telephone
 State             Agency Head                              Agency                                number

Delaware      R i c h a r d T. C o l l i n s        A u d i t o r o f Accounts                 ( 3 0 2 ) 678-4241

Florida       E r n e s t E l l i s o n , CPA       Office of t h e                            (904)488-5534
                                                     Auditor General
Georgia       W i l l i a m M.   Nixon, CPA         Department o f A u d i t s                (404)656-2174

Hawaii        C l i n t o n T. Tanimura             Office o f t h e Legis-     (808)548-2450
                                                      l a t i v e Auditor   Thru FTS 556-0220

              Hideo Murakami                        Department of                             (808)548-3050
                                                       A c c o u n t i n g and            Thru FTS 556-0220
                                                       General S e r v i c e s
Idaho         Clyde Koontz, CPA                     Legislative Auditor                       ( 2 0 8 )384-3540     ,

                                                                                                FTS 554-3540

I11i n o is   R o b e r t G. Cronson                Office of t h e A u d i t o r             (217)782-6046
                                                     General                                   FTS 956-6046

              Raymond Coyne ( A c t i n g )         I l l i n o i s Economic &                (217)782-5320
                                                        F i s c a l Commission                 FTS 956-5320

Indiana       Dr   . J.   Steven G r i m e s        Legislative Council -
                                                      O f f i c e of F i s c a l and
                                                                                              (317)269-3740
                                                                                               FTS 336-3740
                                                      Management A n a l y s i s

              Mary A i k i n s C u r r i e          A u d i t o r of S t a t e                ( 3 1 7 ) 633-5700
                                                                                                FTS 336-5700

              Kenneth R. B e e s l e y              S t a t e Board o f                       (317)633-6318
                                                       Accounts                                FTS 336-6318

Iowa          Lloyd R. S m i t h                    Auditor of S t a t e                      (515)281-5834
                                                                                               FTS 863-5834

              G e r r y D. R a n k i n , CPA        Legislative Fiscal                        (515)281-5279
                                                       Bureau                                  FTS 863-5279

Kansas        D r . R i c h a r d E . Brown         Legislative Division                      (913)296-3792
                                                      of P o s t A u d i t                     FTS 757-3792

Kentucky      George L. A t k i n s                 Auditor of Public                         (502)564-4226
                                                     Accounts                                  FTS 351-4226

              Richard W i l l i s                   Kentucky L e g i s l a t i v e            i 502 j 564-6600
                                                      R e s e a r c h Commission               FTS 351-6600

Louisiana     J o s e p h H. B u r r i s            O f f ice o f L e g i s l a t i v e       (504)389-5466
                                                       Aud i t o r                             FTS 689-5466


                                                7
                                                                                                            Telephone
 State                         Agency h e a d                             Agency                              number
Maine                  George J., R a i n v i l l e             S t a t e Department                      (207)289-2201
                                     I                             of Audit                                FTS 868-2201
Ma r y 1and            P i e r c e J . Lambdin, CPA             D e p a r t m e n t of F i s c a l        (301)383-2512
                                                                   Services, Division                      FTS 932-2512
                                                                   of A u d i t s
M a s s a c h u s e t t s T h a d d e u s Buczko                D e p a r t m e n t of t h e              (617)727-2075
                                                                   State Auditor
                       William H. F i n n e g a n               Legislative Post                          (617)727-8410
                                                                  A u d i t and O v e r s i g h t
                                                                  Bureau
Michigan               A l b e r t Lee, CPA                     O f f i c e of t h e A u d i t o r        (517)373-3773
                                                                   Gener a1                                FTS 253-3773
                    ' Walter M . Wisniewski,CPA                 Dept. of t h e T r e a s u r y            (517)373-3227
                                                                B u r e a u o f Local Govern-              FTS 253-3227
                                                                   ment Services , Local
                                                                   Government A u d i t
                                                                   Division           i


Minnesota              Robert W. Mattson                        O f f i c e of t h e                      (612)296-2524
                                                                   S t a t e Auditor
                       Eldon S t o e h r                        Leg i s l a t i v e A u d i t             (612)296-4710
                                 \
                                                                  Commission
Mississippi            W.   Hampton K i n g , CPA               S t a t e Department                      (601)354-6000
                                                                    of A u d i t
                       J o h n A. H a m i l t o n , CPA     Joint Legislative                  (601)354-6555
                                                              Committee o n Per-
                                                              formance E v a l u a t i o n
                                                              and E x p e n d i t u r e Review
Missouri               Thomas M. K e y e s , CPA                S t a t e Zkuditor's                      (314)751-4213
                                                                   O f f ice

Montana                Morris L. B r u s e t t , CPA        O f f i c e of t h e                          (406)449-3122
                                                                   Legislative
                                                                   Auditor
                                                                                                           FTS 587-3122
                                                                                                                              h
                                                                                                                                   .
' ,                     George H .       Pendergast              D e p a r t m e n t of Commu-            (406)449-3010
                                                                    n i t y Affairs -                      FTS 587-3010       rl

                                                                    D i v i s i o n of L o c a l                                   n


                                                                    Government S e r v i c e s
Nebraska               Ray A.C.       J o h n s o n , CPA   Auditor of Public                        I   ( 4 0 2 ) 471-2111
                                                              Accounts                                       FTS 867-2111

                                                            8
                                                                                                                   Telephone
         State
         ---                       Agency h        e                             -
                                                                                 Age=                                number

        Nevada            E a r l T. O l i v e r , CPA                 L e g i s l a t i v e Counsel               (702)885-5620
                                                                          Bureau - A u d i t
                                                                          Division
        New .             Henry F . Goode                              O f f i c e o f t h e Legis-                (603)271-2785
          Hampsh 4 re                                                     l a t i v e Budget A s -
                                                                          sistant

        New J e r s e y   Dr   .
                              Thomas L . B e r t o n e                 Off i c e o f F i s c a l                   (609)2924014
                          (Acting)                                       Affairs
        N e w Mexico      Max R. S a n c h e z , CPA                   Office of t h e S t a t e                   (505)827-2956
                                                                        Auditor                                     FTS 476-2956
        N e w York        Arthur L e v i t t                           Department o f A u d i t                    (518)474-5598
                                                                         and C o n t r o l                          FTS 564-5598
                          Troy R. Westmeyer                            L e g i s l a t i v e Commission            (518)474-1474
                                                                          on E x p e n d i t u r e Review           FTS 564-1474
                                                                                                                           /
        North             Henry L. B r i d g e s                       Department of t h e                         (919)733+3217
          Carolina                                                       State Auditor

        North             Robert W. Peterson                           N o r t h Dakota S t a t e                          i
                                                                                                                   (701)224-2241
          Dakota                                                        Auditor
                          C h e s t e r E. N e l s o n , J r . ,       L e g i s l a t i v e Council    -          (701)224-2916
                               CPA                                        Fiscal Section

        Ohio              Thomas E . Ferguson                          Auditor of S t a t e                        (614)466-4858
                                                                                                                    FTS 942-4858
I       Oklahoma,         J o h n M. R o g e r s , CPA                 Office of the State              (405)521-3495

I                         P a u l E . McElvaney
                                                                         Examiner and I n s p e c t o r
                                                                       L e g i s l a t i v e Council
                                                                          Division of Fiscal
                                                                                                        -          I
                                                                                                                   (405)521-3201
                                                                          Services
        Oregon            Norma P a u l u s                            Secretary of State                          (503)378-4139
                                                                                                                    FTS 530-4139
    4
        Pennsylvania      A 1 Benedict                                 Department o f t h e                        (717)787-2543
                                                                         Auditor General                            FTS 637-2543
                          R i c h a r d Dar i o                    '   L e g i s l a t i v e d u d g e t and   I   (717)787-5511
                                                                          F i n a n c e Committee                   FTS 637-5511
                                                                             i           I

                                                           9
                                                                                                      Telephone
  State
  IL-
                            Agency Head
                            I__--                                                                       ----
                                                                                                        number


 Rhode              Anthony P i c c i r i l l i , CPA         O f f i c e of t h e                    (401)277-2435,
                                                                                                               . .
   Island                                                        Auditor General

                    Lloyd A:       Oakley                     Bureau o f A u d i t s                  (401)277-2768
                                                                                                                           n

 South              William T. Putnam                         O f f i c e of t h e                    (803)758-3106                z
  ' Carolina                                                     S t a t e Auditor

                    George S c h r o e d e r                  L e g i s l a t i v e Audit             ( 8 0 3 ) 758-5323
                                                                 Council                                                           1~



 S o u t h Dakota   Gordon M i l l b r a n d t                Department o f L e g i s -              (605)224-3595
                                                                l a t i v e Audit
 Tennessee          W i l l i a m R. S n o d g r a s s        Comptroller of t h e                    (615)741-2501
                                                                Treasury                               FTS 853-2501

 Texas              George W. M c N i e l , CPA               State Auditor's                         (512)475-4115
                                                                Office
                    W j l l i a m W.   wells                  L e g i s l a t i v e Budget            (512)475-6565
                                                                 Board
 Utah               R i c h a r d G. J e n s e n , CPA        O f f i c e o f t h e Utah
                                                                 S t a t e Auditor
                    Mont Kenney                               Utah L e g i s l a t i v e              (801)533-6481
                                                                Auditor General

Vermont             Alexander V. Acebo                        A u d i t o r o f Accounts              ( 8 0 2 ) 828-2281
                                                                                                        FTS 832-2281
Virginia            C h a r l e s K. T r i b l e , CPA        Auditor of Public                       ( 8 0 4 ) 786-5199
                                                               Accounts                                 FTS 936-5199
                    Ray D. P e t h t e l                      J o i n t L e g i s l a t i v e Audit   (804)786-1258
                                                                 and Review Commission                 FTS 936-1258
Washington          R o b e r t V. Graham                     O f f i c e of S t a t e                (206)753-5280
                                                                 Auditor                               FTS 434-5280
                                                                                                                               c
                    Thomas R . Hazzard                        L e g i s l a t i v e Budget            (206)753-5796
                                                                 Committee                             FTS 434-5796

West                Encil Bailey                              Legislative Auditor's                   (304)348-2151            4

                                                                                                                                       z
 Virginia                                                       Office                                 FTS. 924-2151



                                                         10
                                                                                                               Telephone
              State                      Agency Head                          Agency                            number


             Wisconsin            Robert R. Ringwood, CPA            L e g i s l a t i v e Audit           (608)266-2818
                                                                        Bureau         '                    FTS 366-2818

                                  Roger E. A l f f , CPA             Bureau of Municipal                   (608)266-3401
                                                                        Audit                               FTS 366-3401
t
             Wyoming              J.F.    Fitzgibbons                Legislative Service                   (307)777-7889
         i                                                             Off ice                              FTS 328-7889
.t                                Dwight D. Bonham                   S t a t e Examiner                    (307)777-7797
                                                                                                            FTS 328-7797
                                  James B. G r i f f i t h           S t a t e Auditor                     (307)777-7831
                                                                                                            FTS 328-7831
                                                               POSTAUDITORS
                                                   OTHER POLITICAL SUBDIVISIONS


             American             Ted L. G a b b i t a s , CPA       O f f i c e o f t h e Terri-          Route t h r u Comm.
              Samoa                                                     t o r r i a l Auditor              Overseas Operator
             D i s t r i c t of   David Legge                        Off i c e o f M u n i c i p a l       (202)727-2540
               Co 1umb i a                                             A u d i t and I n s p e c t i o n

                                  Matthew S. Watson                  O f f i c e of t h e Distric          .(202)629-4642
                                                                        of Columbia A u d i t o r
             Guam                 K e i t h Andrews                  A u d i t o r o f Accounts            Route t h r u Comm.
                                                                                                           Overseas Operator
             P u e r t o Rico     F e l i x L. S a l g a d o         O f f i c e of t h e Control-         Route t h r u Comm.
                                      (Acting )                         l e r of P u e r t o R i c o       Overseas Operator
                                                                                                           FTS: I n D.C.
                                                                                                              472-6620
                                                                                                           E 1sewher e
                                                                                                              9 6 7-L2 2 1
                                                                                                           L o c a l number:
                                                                                                              ( 8 0 9 ) 765-3877

*
     -       Virgin               James A. Defenbach, CPA            U.S. Government                       Route t h r u Comm.
               Islands                                                  Comptroller                        Overseas O p e r a t o r

-    .                                                                                                     L o c a l number:
                                                                                                              ( 8 0 9 ) 774-1371



                                                                   11
         PROFfLES
            QF
    AUDIT ORGANIZATIONS




.



          13
                                                         ALABAMA


            AGENCY:      State A u d i t o r
            AGENCY HEAD:           B e t t y e F r i n k , State     Auditor

            ADDRESS:       107 State C a p i t o l
                           Montgomery, A l a b a m a 36130

    -       TELEPHONE NUMBER:             ( 2 0 5 ) 832-3576
-           EMPLOYMENT PROCEDURE:       E l e c t e d by e l e c t o r a t e , s e r v e s a
    c          term of 4 y e a r s , and i s l i m i t e d t o 2 s u c c e s s i v e . t e r m s ,
Y           AUTHORITY PROVIDED BY:                 State C o n s t i t u t i o n .

            ALLOCATION O F RESOURCES I N PERCENT:

                  S t a t e agencies                     80
                  C o u n t y governments                 5
                  C i t y governments                    10
                  Other                                   5


            REPORTS PROVIDED TO:               G o v e r n o r and g e n e r a l p u b l i c


e       ’   STAFFING:


                   Auditors
                                                         Total
                                                         -_I_




                                                              1.0
                                                                     C o l l e g e , degrees
                                                                               Information-
                                                                                                  CPAs

                   O t h e r professionals                    12                    not
                   Clerical                                    2                ava i l a b 1 e
                                        Total                 24

            EMPLOYMENT O F S T A F F :         S t a t u t o r y S t a t e merit or c i v i l
                s e r v i c e system.
            CONTRACTED A U D I T S :        None

            FUNDING:             -ppropriations
                           State A
                              FY    73--$147,000
                              FY    74--$200,000
                              FY    75--$275,000
                              FY    76--$375,000




                                                        15
TYPE OF AUDITS AND PERCENT OF EFFORT:
Financial/compliance            90
Economy/efficiency               0
Program results                  5
Accounting systems               5

OTHER AUDIT ORGANIZATION:   See p. 17.




                                         J


                                             k




  \\'
                                                  ALABAMA

                AGENCY:    Department of Examiners of Public Accounts
                AGENCY HEAD:        William W. Dillard, Jr,., Chief Examiner
                STREET ADDRESS:         608 Madison Avenue
                                        Montgomery, Alabama
                MAILING ADDRESS:        State Capitol
A                                       Montgomery, Alabama       36130
    -       L
                TELEPHONE NUMBER:        ( 2 0 5 ) 832-6625
1


                EMPLOYMENT PROCEDURE: Appointed by the Legislative Committee
                     on Public Accounts and confirmed by the State Senate for
                     a term of seven years, with an unlimited number of terms.
                AUTHORITY PROVIDED BY:         State statutory law.
                ALLOCATION OF RESOURCES IN PERCENT:
                     State agencies                25
                     County governments            75
                REPORTS PROVIDED TO: Governor, Legislature, auditee, district
                     attorney, circuit judge and general public.
                STAFFING :
                                                 Total        College degrees   CPAs
                     Auditors                     110               -6"7        Info m t i o n
                     Other professionals            0                  1*          not
                     Clerical                      19                  1*        available
                                   Total         129
                *1976 information
                EMPLOYMENT OF STAFJI: Statutory State merit or civil
                     service bystem.  .


        c
                                i
                CONTRACTED AUbITS:        None
                                ~




                FUNDING:     Stake Appropriations               Revenue Sharing Funds
                             FY 74--$1,698f000                         -
                             FY 75--$1,889/000                       $15,000
                             FY 76--$2,295,000                       $25,000



                                                    17
           TYPE OF AUDITS AND PERCENT OF EFFORT:

           FinancFal/compliance        1
           Economy/ef f iciency        1        70
           Program results             ),
           Accounting systems                   10
           Pr eaud it                           10
           Other (data and fact finding,)       10
           OTHER A U D I T ORGANIZATION:   See p. 1 5




 ../
 ._ ..
-,I
       ,                                                -




                                              18
                                                                                                           .
                                ALASKA              -'
                                                                 ,
                                                                     ..    I   .
                                                                               '~
                                                                                   f   .   ,   .
                                                                                                                               .


AGENCY:    Division of Legislative Audit                                       .                   .           ,                   , .



AGENCY HEAD:    Garrey Peska, CPA, Legislative Auditor..
                State Office Building - 5th Floor
                                                . .
                                                                                           . .         ,
                                                                                                                   ,. . - .
                                                                     -
                                                                                                               . . , ' a


STREET ADDRESS:       State Office Building                                    5th Floor
                      Juneau, Alaska
                                               I
                                                   . .   ,       -,
                                                                 ,        ..
                                                                                                                     ,     .


MAILING ADDRESS:      Pouch W
                      Juneau, Alaska       99811
TELEPHONE NUMBER:      (907) 465-3830; FTS thru Seattle*
                       Special Operator   399-0150. -
EMPLOYMENT PROCEDURE: Appointed by the Legislative Budget
     and Audit Committee and confirmed by the legislature
     for an indefinite term.
AUTHORITY PROVIDED BY:        State Constitution, implemented
     by statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
     State agencies                       92
     Borough governments                   4
     City governments                      4
REPORTS PROVIDED TO:       Governor and all members of Legislature.
STAFFING:
                          Total                College degrees CPAs
      Auditbr s           28                           9"      4"
      Other professionals   2                          1"
      Clerical              4
                     Total 34
* 1976 infor m,at$on
                ' I
EMPLOYMENT OF STAF : Nonstatutory personnel system estab-
     lished by the Legislative Auditor.

CONTRACTED AUDITS:       Approximately 15% of budget

FUNDING:                      -
            State Appropriations          Interagency Fees                                                                     Federal Reimbursements
               FY   73--$340,000                             -
               FY   74--$390,000                             -                                                                               -
               FY   75--$578,000                   .$8,000                                                                                ($55,00)**
               FY   76--$1,024,000                  $15,000                                                                              ($108,000)**
                                                                                                                                                         .   ..
**Indirect--through State agencies or general fund.                                                                                              i   '



                                     19
TYPE OF AUDITS AWb PERCENT OF EFFORT:
                                              ,             .
Financial/comgl iance )
Economy/efficienay    )          100
Program results       1
OTHER AUDIT ORGANIZATIONS:                        ,'   ,.




     State:   See p . 21.
     LbBal:   City of Anchorage
                                                                ,.
                                                                     c




                t    -.
                             '   I        .




               . .




                                     20
                                     -ALASKA.
                                       -          ,        ,   -,   ,',,     -~
                                                                                                                    ~.
                                                                                                                         .
                                                                                                                         <       S        '
                                                                                                                                              ,.




        AGENCY:     Office of State Internal Audit                                 ~       -.                                .       '.
                                                                                                                                     .
                                                                                           ?,       ,


                                                                                                                             auditor.,
                                                                                                            I   -




        AGENCY BEAD:     Richard A. Smith, "CPA, State Internal                                                                                           L ;




        MAILING ADDRESS:       Department 'of Administxa-ti.on             &-.         i        .       ~            ~
                                                                                                                                                   . ..   ,
                                                                                                                                                              .
                               Pouch C
                               Juneau, Alaska 99811       . .                                                                , -              .
                                                                                                                                         ,-
        TELEPHONE    NUMBER:    (907) 465-220'4;                    F+S thru Seattle
                                Special Operator                       -     399-0150

    i
        EMPLOYMENT PROCEDURE: Appointed by the Commissioner,
I           Department of Administration.
        AUTHORITY PROVIDED BY:          State statutory law.
        ALLOCATION OF RESOURCES IN PERCENT:
             State agencies          100
        REPORTS PROVIDED TO:       Governor and g e n e r a l public.

        STAFFING :
             Aud F tor s
                                         ---12
                                        * Total                ----
                                                               College             degrees
                                                                                  lZ----'--
                                                                                                                         CPAs
                                                                                                                         I--



                                                                                                                             1
             Other professionals             0
             Cler teal                   I-
                                             1
                          Total             13
        EMPLOYMENT OF STAFF:       Statutory State merit or civil
            service system.
        CONTRACTED AUDITS:       None
        FUNDING:     State Awopriations
                     --I--    ------                                            --
                                                       Reimbursement from Auditees----I--




                        FY   73--$143,500                                                               -
                        FY   74--$138,700                                                       $42,900
                        FY   75--$208,000                                                               -
                        FY   76--$298,OOO                                                               -
        TYPE OF AUDITS AND PERCENT OF EFFORT:
        FhancLal/compl$ance    )
        Economy/efficiency     1             75
        Program results        1
        Accounting Systems                    5.      '_


        AdmFnFstrative functions             20

        OTHER AUDIT ORGANIZATION:         See p. 19.

                                            21
                             ARIZONA

AGENCY:     State of Arizona Auditor General
AGENCY HEAD:     Douglas R. Norton, CPA, Auditor General
ADDRESS :    315 Eaton Plaza,                           ,
             3001 West Indian School Road
             Phoenix, Arizona 85017
TELEPHONE NUMBER:     (602) 271-4385; FTS 765-4385                  ..
                                                                         4



EMPLOYMENT PROCEDURE: Nominated by the Joint Legislative            i
     Budget Committee and approved by the legislature for
     an indefinite term.                                                 1

AUTHORITY PROVIDED BY:     State Statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
     State agencies                     percentage
     County governments                 information
     School districts                   not available
     Universities and
       colleges
                                        n
REPORTS PROVIDED TO:     Information not available
STAFFING :
     Auditors
                            Total*
                              47
                                        College deqrees*
                                              47
                                                            -
                                                            CPAs*
                                                             4
     Other professionals      17              17
     Clerical                  6
                   Total      70*
*1976 information
EMPLOYMENT OF STAFF: Nonstatutory personnel system
    established by.the Auditor General.
CONTRACTED AUDITS:     FY 75--approximately $159,000.
                       FY 76--information not available
FUNDING:     State Appropriations
                                                                         ”
             FY 74--$1,252,000
             FY 75--$1,485,000
             FY 76--information not available


                                   22
    TYPE OF AUDITS AND PERCENT OF EFFORT:
    Financial/compliance             70
    Economy/efficiency                0
    Program results                   0
    Accounting' systems              30
    OTHER AUDIT ORGANIZATIONS:
         State:       None reported-.
         Local:       Cities of Phoenix, Prescott and Scottsdale;
                  "   Maricopa and Pima Counties

.




                                          23
AGENCY:    Division of Legislative Audit
AGENCY HEAD:    Orvel PI. Johnson, CPA, Legislative Auditor
STREET ADDRESS:      West Capitol
                     Little Rock, Arkansas
MAILING ADDRESS:         120 State Capitol
                         Little Rock, Arkansas              72201

TELEPHONE NUMBER:         ( 5 0 1 ) 374-9868     and 3 7 4 - 0 6 7 4   4




                                                                           i.
'EMPLOYMENT PROCEDURE: Appointed by the Legislative Joint
                                                       ,
      Auditing Committee; serves an indefinite term.
AUTHORI.TY PROVIDED BY:           State statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
     State agencies                         45
     County governments                     18
     City governments                       14
     Schools/other                          23
REPORTS PROVIDED TO: Governor, Legislative Joint Auditing
     Committee, all members of Legislature, Director of
     Finance and AdmFnFstratFon, news media and-public.
STAFFING :
         Auditors
         Other professionals          14
         Clerical                  ---1 7
                       Total         123
* 1 9 7 6 information'




EMPLOYMENT OF STAFF: Nonstatutory personnel system
    established by the Legislative Auditor.

CONTRACTED AUDITS:         None
FUNDING:     State Appropriations
               FY 74--$1,244,000
               FY 75--$1,678,000
               FY 76--$2,091,000


                                       24
         TYPE OF A U D I T S AND PERCENT OF EFFORT:

         Fhanclal/compliance             1
         E c o n o m y / e f f Fciency   1   95
         Program r e s u l t s           1
         Acco,unth g s y s t e m s            2
         Other                                3




     U


'1




                                             25
                            -        - .
                            CALIFORNIA

AGENCY:     Division of Audits, State Controller's Office
AGENCY HEAD:     Raymond Croft, CPA, Chief, Division of Audits            '




ADDRESS:     P:O. Box 1019
             Sacramento, California        95805
TELEPHONE NUMBER:     (916) 445-4475; FTS 456-4475

EMPLOYMENT PROCEDURE:     Appointed by State Controller for an                        A

     indefinite term.
                                                                                  V


AUTHORITY PROVIDED BY:      State Constitution, as implemented                        t
     by statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
     County governments                   60
     City governments                     30
     School districts                     10
REPORTS PROVIDED TO:      Organization requesting audit.
STAFFING:
                              ---         --degrees ---
                                    Colleqe
                              Total -               CPAs
     Auditors                   67                    67         2
     Other professionals          1
     Clerical
                  Total
                              ---
                                45
                               113
EMPLOYMENT OF STAFF:      Statutory State merit or civil service
     system.
CONTRACTED AUDITS:     Approximately 47% of budget.
FUNDING :         State                 . Interagency                Federa1
             -AEproEr
                 -- iations
                    --__I          ----
                                       Re i m b u r s emen ts
                                       -I-
                                                                           -
                                                                Reimbursements
                                                                --
              FY 74--$1,013,000            $911,000
              FY 75--$1,068,000            $719,000             $402,000 (est.)   -   +

              FY 76--$1,077,000            $741,000             $436,000 (est.)




                                  26
TYPE OF AUDITS AND PERCENT OF EFFORT:

Financial compliance               65
Economy/efficiency                  0
Program r e s u l t s               0
PreaudP t                          35
OTHER AUDIT ORGANIZATIONS:
     State:   See pp. 28-32.
     Local:   City of Daly City; p l u s each county has an a u d i t o r .




                              27
                                                               .?
AGENCY:    Office of the Auditor General
AGENCY HEAD: John H. Williams, CPA, Auditor General
ADDRESS:    ,925 L Street, Room 750
            Sacramento, California       95814
TELEPHONE NUMBER:      (916) 445-0255: FTS 465-0255
EMPLOYMENT PROCEDURES: Appointed by the Joint Legislative
     Audit Committee f o r an indefinite term.                      d



AUTHORITY PROVIDED BY:      State statutory law.                        i



ALLOCATION OF RESOURCES IN PERCENT:
      State agencies             100
REPORTS PROVIDED TO: All members of Legislature, Speaker
     of the House, President of the Senate, news media, and
     the general public.
STAFFING:
                                Total
                                --1
                                        College degrees ----
                                        ---             CPAs
    Aud itor s                   49           49         18*
    Other professionals          2               2
    Clerical                    12
                                _I-




                  Total         63
*1976 Information
EMPLOYMENT OF STAFF: Nonstatutory personnel system established
     by the agency head.
CONTRACTED AUDITS:     Approximately 2% of budget.
FUNDING:    -----
            State     -
                    Appropriations
                            I   C   _




              FY   73--$ 874,000
              FY   74--$1,200,000
              FY   75--$1,500,000
              FY   76--$1,800,000
    TYPE OF AUDITS AND PERCENT OF EFFORT:


e   Financial/cornpliance
    Economy/efficPency
    Program r e s u l t s -
                              )
                              )
                              1
                                  100

    OTHER AUDIT ORGANIZATIONS:     See pp. 26-32




L
          __




                                   29
                                            -
                                             CALIFORNIA
                                             ----I--




AGENCY:      D e p a r t m e n t of F i n a n c e         -   F i s c a l Management A u d i t s

AGENCY HEAD:            G i l b e r t C . V i c t o r , CPA, C h i e f Management Aud'itor

ADDRESS:       1025 P Street
               Sacramento, C a l i f o r n i a                     95814

TELEPHONE NUMBER:                 ( 9 1 6 ) 322-2985';              FTS 552-2985
                                                                                                           i

EMPLOYMENT PROCEDURE: C i v i l S e r v i c e p o s i t i o n ; a p p o i n t e d by
    t h e D i r e c t o r of F i n a n c e f o r a n i n d e f i n i t e term.

AUTHORITY PROVIDED BY:                     S t a t e s t a t u t o r y law.

ALLOCATION OF RESOURCES I N PERCENT:
      State agencies                         87
      Accounting systems                     13

REPORTS PROVIDED TO:                Joint Legislative Committee,
      G o v e r n o r , a n d t h e L e g i s l a t u r e a s a whole.
               ..
STAFFING:      ,,

    Aud to.r s
    0t h e r 'pr of e s s i o n a 1s                  9                        9
    Clerical                                   ---4
                            Total               77
EMPLOYMENT OF STAFF:                     S t a t u t o r y Stat.e merit o r c i v i l
    s e r v i c e system.
CONTRACTED AUDITS:                 None

FUNDING:              . State                                   S t a t e Agency            F e d e r a1
                    Appropriations
                    ---1_--_1                                 ^
                                                              -
                                                              -
                                                              ,
                                                              -
                                                               Reimbur s e m e n t s
                                                              '-
                                                                                         Reimbursements
                                                                                         --_I----




                     FY 74--$1,966,000                                     -                       -
                     FY 7 5 - - $ l f 4 6 2 , 0 0 0                   $7,000                 $167 ,0 0 0
                     F Y 76--$1,861,000                              $12 , O O O             $268 ,000     -
TYPE OF AUDITS AND PERCENT O F EFFORT:

Financial/compliance                         44
Economy/efficiency                           44
Program R e s u l t s                         0
Other (including                             12
preaudit)
OTHER A U D I T ORGANIZATIONS:                        See'pp. 26-32
                           CALIFORNIA
                           --
AGENCY:    Department of Finance       -   Program Evaluation Unit
AGENCY HEAD:     Bernard P. Donnelly, Chief
ADDRESS:     1025 P Street
             Sacramento, California         95814
TELEPHONE NUMBER:     (916) 322-6284; FTS 552-6284
EMPLOYMENT PROCEDURE: Civil Service positLon, appointed by
     Director of Finance for an indefinite period.
AUTHORITY PROVIDED BY:     State Statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
  State programs         100
REPORTS PROVIDED TO:     Information not available.
STAFFING :
     Aud tors
                               Total
                               -I



                                 38
                                                College degrees
                                                ----uIII-


                                                        Information
                                                                   -
                                                                   CPAs
     Other professionals          6                         not
     Cler ical                     4                     avai1ab1e
                    total          48
EMPLOYMENT OF STAFF: Statutory State merit or
     civil service system.
CONTRACTED AUDITS:     None.
FUNDING:     ---I       -
             State Appropriations
               FY 75--$1,083,000
               FY 76--$1,355,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
Fhancial/compliance                         0
Economy/efffciency                          0
Program results                             0
Program evaluation/analysis             100
OTHER AUDIT ORGANIZATIONS:      See pp. 26-32.

                                   31
                          CALIFORNIA

AGENCY:    Office of Legislative Analysis
AGENCY HEAD:    William G. Hamm, Legislative Analyst
ADDRESS:    925 L. Street, Suite 650
            Sacramento, California 95814
TELEPHONE NUMBER:     (916) 445-4656; FTS 465-4656
EMPLOYMENT 'PROCEDURE: Appointed by the Joint Legislative
     Budget Committee f o r an indefinite term.                        *


AUTHORITY PROVIDED BY:     State statutory law.                ,   I
                                                                           V




ALLOACTION OF RESOURCES IN PERCENT:
     Legislative support        100
REPORTS PROVIDED TO: Legislature, legislative committees,
     general public (except for confidential reports, which
     are provided to legislature and committees only).
STAFFING:
                           --
                           Total -
                                 College    degree
                                           I I-       ---
                                                      CPAs
     Aud i tor s                0
     Other professionals       56         56
     Clerical                  23
                 Total         79
EMPLOYMENT OF STAFF: Nonstatutory personnel system established
     by the agency head.
CONTRACTED AUDITS:     None.
FUNDING:    -  -Appropriations
            State  ----                  -I---I          -
                                         Special Study Funds
               FY 75--$1,950,000               $189,000
               PY 76--$2,20O,OOO                $71,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
Financial/compliance                0
Economy/efficiency               0
Program results                 50
Other (financial and            50
  budget analysis)
OTHER AUDIT ORGANIZATIONS:      See pp. 26-31.

                                    32
                                         COLORADO


AGENCY:       C o l o r a d o State Auditor's Office
AGENCY HEAD:          Robert J . S c o t t , CPA, S t a t e A u d i t o r

ADDRESS:       1 6 6 0 L i n c o l n Street - #2410
               Denver, C o l o r a d o 8 0 2 6 4
TELEPHONE NUMBER:             ( 3 0 3 1 892-2051

EMPLOYMENT PROCEDURE:               E l e c t e d by t h e l e g i s l a t u r e a s a
       w h o l e f o r 5 y e a r s , w i t h a n u n l i m i t e d number of t e r m s .

AUTHORITY PROVIDED BY:                S t a t e C o n s t i t u t i o n and s t a t u t o r y
     laws.

ALLOCATION OF'RESOURCES I N PERCENT:
       S t a t e agencies              100

REPORTS PROVIDED TO:                G o v e r n o r , Legislative Audit
     C o m m i t t e e , P r e s i d e n t of t h e S e n a t e , Speaker of
     t h e House, Federal and S t a t e a g e n c i e s , and
     general public.
STAFFING:
                                       Total
                                       ---             -._C
                                                          _--   o l l e g e degrees     ----
                                                                                        CPAs
       Aud i'tor s                       57                                51"            30*
       Other professlonals                 4
       Clerical
                              Total
                                       ---
                                         4
                                        65
                                                   9

*1976 I n f o r m a t i o n
EMPLOYMENT OF STAFF:      S t a t u t o r y S t a t e merit or c i v i l ser-
       v i c e system. (Three p o s i t i o n s , p l u s State A u d i t o r , are
       exempt from merit s y s t e m . )
CONTRACTED A U D I T S :       A p p r o x i m a t e l y 1 9 % of b u d g e t
FUNDING:       S t a t e Appropriations
               -----------                                      Federal R e i m b u r s e m e n t s
                                                                -__-----------------
                                                                        $ 2 0 1 ,000*
                                                                        $137,000*
                                                                        $248,000*
*Included P n State appropriations.



                                                  33
TYPE OF AUDITS AND PERCENT OF EFFORT:
Financial/compliance )
Economy/ef f iciency )      100
Program results      1
OTHER AUDIT ORGANIZATIONS:
    State: None reported.
    Local: City and County of Denver; City of Lakewood.




                           34
                                                     --
                                          CONNECTICUT :
                                          I




AGENCY:      A u d i t o r s of P u b l i c Accounts
AGENCY HEAD:           H e n r y J . Becker, Jr., a n d L e e V. Donohue,
       A u d i t o r s of P u b l i c A c c o u n t s

ADDRESS:       S t a t e Capitol
               Hartford, Connecticut                   06115

TELEPHONE:        Mr. Becker (203) 566-2119;                       FTS 641-2119
                  Mr. Donohue (203) 566-5572;                      FTS 641-5572

EMPLOYMENT PROCEDURE: E l e c t e d b y t h e L e g i s l a t u r e a s a
     w h o l e f o r 4 y e a r s , w i t h a n u n l i m i t e d number of terms.
AUTHORITY PROVIDED BY:                   S t a t u t o r y s t a t e law.

ALLOCATION OF RESOURCES I N PRECENT:

       State agencies                         95
       State i n s t i t u t i o n s           5

REPORTS PROVIDED TO: G o v e r n o r a n d t h e L e g i s l a t u r e as whole'.
     A l l r e p o r t s and r e c o r d s are p u b l i c i n f o r m a t i o n e x c e p t
     w h e r e p r o h i b i t e d by l a w .

STAFFING :
                                            Total
                                            CI-
                                                            College d e g r e e s
                                                            -----I             I_
                                                                                     CPAs
                                                                                     -1



       Aud it o r s                           58                   5F-                 3*
       Other p r o f e s s i o n a l s          4
       Payroll a u d i t o r s                 15
       Clerical
                             Total
                                            --  7
                                               84

"1976 I n f o r m a t i o n
EMPLOYMENT O F STAFF:              S t a t u t o r y S t a t e merit or c i v i l s e r v i c e
     system.
CONTRACTED AUDITS:             A p p r o x i m a t e l y 2% of b u d g e t .
FUNDING:       -
                State Appropriations
                ---_I




                   FY   73--$1,152 000
                   FY   74--$1,227,000
                   FY   75--$1,359,000
                   FY   76--$1,442,000



                                               35
TYPE OF AUDITS AND PERCENT OF EFFORT:
Financial/compliance   )
Economy/efflcFency     ).   98             ":
Program results        1
Preaudit                     2
                                              . 1 ..

OTHER AUDIT ORGANIZATION:   See p. 37.
                                         . ,      -
                                               . .



                                                       c




                                         ..




                                                       L




                             36
                       .:.    CONNECTICUT:

AGENCY: Legislative Program Review and Investigation
     Comm Fttee
AGENCY HEAD:   Linda A. Adams, Director
OFFICE ADDRESS:      210 Capitol Avenue
                     Hartford, Connecticut
MAILING ADDRESS:     Room 404 State Capitol
                     Hartford, CT 06115
TELEPHONE NUMBER:     (203) 566-4843; FTS 641-4843
EMPLOYMENT PROCEDURE: Appointed by the Joint Legislative
     Program Review and Investigations Committee for an
     indefinite term.
AUTHORITY PROVIDED BY:        Statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
     State agencies              io0

REPORTS PROVIDED TO:         Information not available.
STAFFING:
                              Total -
                              ----        -------
                                    College degrees       CPAs
                                                          I_-




    Auditor s                   0                         Information
    Other professionals         7               7            not
    Clerical                  I-
                                1
                                -                          available
                 Total          8
EMPLOYMENT OF STAFF:         Legislative staff personnel system.
CONTRACTED AUDITS:     None.
FUNDING:    State Appropriations
            -UII----L.----




TYPE OF AUDITS AND PERCENT OF EFFORT:
    Financial/compliance                 0
    Economy/efficiency              1 80
    Program results     '           1
    Investigations                    20
OTHER AUDIT ORGANIZATION:         See p . 35.

                                    37
                                  -
                           DELAWARE

AGENCY:     Auditor of Accounts, State of Delaware
AGENCY HEAD:     Richard T. Collins, Auditor of Accounts
ADDRESS:     Townsend Building
             Dover, Delaware 19901
TELEPHONE NUMBER:     (302) 678-4241
EMPLOYMENT PROCEDURE: Elected by electorate f o r 2 years             T



     with an unlimited number of terms.
AUTHORITY PROVIDED BY:     State Constitution and statutory           *
     law.
ALLOCATION OF RESOURCES IN PERCENT:
     State agencies        99
     City governments       1
REPORTS PROVIDED TO:     Governor, legislature, general public.
STAFFING:
     Auditors
                        --
                        Total
                           27
                                       --    ------
                                       Colleqe degrees    CPAs
                                                          Iu




     Other professionals    0                  Information not
     Clerical               5                     avai1ab1e
                   Total32
EMPLOYMENT OF STAFF:      State merit or civil service system.
CONTRACTED AUDITS:     Approximately 8% of budget
FUNDING :        State                 School           Feder a1
             --          -
             Apropriations      ------
                                Construction  Fund   Reimbursements
                                                            I_-




             FY 74--$423,000        $109,000               -
             FY 75--$467,000        $ 59,000               -
             FY 76--$434,000        $ 44,000             $12,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
FinancFal/compliance            1
Economy/efficFency              1   95
Program results                 1
Special projects analysis            5
OTHER AUDIT ORGANIZATIONS:
     State: .None reported.
     Local: City of Wilmington.
                                    38
                                            -FLORIDA
         AGENCY:   Office of the Auditor General
         AGENCY HEAD:          Ernest Ellison, CPA, Auditor General
         STREET ADDRESS:          Holland Building
                                  Tallahassee , Florida
         MAILING ADDRESS:         P.O. Box 1735
-                                 Tallahassee, Florida     32301
     1   TELEPHONE NUMBER:          (904) 488-5534
 t

         EMPLOYMENT PROCEDURES: Appointed by the legislature as a
              whole for an indefinite ferm.
         AUTHORITY PROVIDED BY:         State Constitution, as implemented
              by statutory law.
         ALLOCATION OF RESOURCES IN PERCENT:
             -State agencies                         31
              County governments                     30
              Public Assistance Fund                 25
              Other                                  14
         REPORTS PROVIDED TO: Governor, Legislative Auditing Committee
              and t$e agency concerned.
         STAFFING :
              AuU itors
                                            ----
                                            Total
                                             248
                                                       ------
                                                       College  degrees
                                                              248
                                                                          ---
                                                                          CPAs
                                                                           95
              Other professionals            120              112
              Clerical
                      ,   ..  Total
                                            ---
                                              45
                                             413
         EMPLOYMENT OF STAFF: A special statutory auditor's office
              merit o r Civil Service system.
         CONTRACTED AUDITS:         None.

..
                          FY   73--$4,686,000                 -
                          FY   74--$6,464,000                 -
                          FY   75--$7,663,000             $756 ,0 0 0
                          FY   76--$7f919r000             $811,000


                                             39
TYPE OF AUDITS AND PERCENT OF EFFORT:
Financial/compliance     1
Economy/efficiency       1   61
Program results          1
Accounting systems            6
Public Assistance Fund       25
Other                         8
OTHER AUDIT ORGANIZATIONS:
     State:   None reported.
     Local:   City of Jacksonville.




                             40
                                             GEORGIA


AGENCY:      D e p a r t m e n t of A u d i t s

AGENCY HEAD:         William        M.   N i x o n , CPA, S t a t e A u d i t o r

ADDRESS:       115 S t a t e C a p i t o l , R o o m 115
               A t l a n t a , G e o r g i a 30334

TELEPHONE NUMBER:             (404) 656-2174
EMPLOYMENT PROCEDURE:                E l e c t e d , b y t h e L e g i s l a t u r e as a whole
       f o r a n i n d e f i n i t e term.
AUTHORITY PROVIDED BY:                S t a t e s t a t u t o r y law.
ALLOCATION OF RESOURCES I N PERCENT:                                                       %




       S t a t e agencies                          35
       School systems                              30
       University system                           25
REPORTS PROVIDED TO:          G o v e r n o r , a l l members of t h 6 . -Legis-
       l a t u r e , news media, and t h e g e n e r a l p u b l i c .
STAFFING :
                                         T6tal          C o l l e g e degrees       CPAs

       Auditors                         84                        45"                 3
       O t h e r professionals            4
       Clerical                         17
                              Total . l o 5

"1976 i n f o r m a t i o n
EMPLOYMENT OF S T A F F :          A special statutory a u d i t o r ' s office
       merit s y s t e m .
CONTRACTED AUDITS:              A p p r o x i m a t e l y 5% of budget

FUNDING:       State A p p r o p r i a t i o n s
                   FY 73--$1,427,.000
                   FY 74--$1,633,000
                   FY 75--$2,186,000
                   FY 76--$2,366,000
1




                                            41
TYPE OF AUDITS AND PERCENT O F EFFORT:

Financial/cornpliance             )
Economy/ef f iciency              1     50
Program r e s u l t s             1
Preaudf t                               15

OTHER A U D I T ORGANIZATIONS:

     State:    None r e p o r t e d .
     Local:    Fulton County.                c

                                                 -




                                        42
AGENCY:    Office of the Legislative Auditor
AGENCY HEAD:      Clinton T. Tanimura, Legislative Auditor
ADDRESS:     State Capitol - 008
             Honolulu, Hawaii 96813
TELEPHONE NUMBER: (808)-548-2450: FTS thru
     San Francisco Special Operator - 8-556-0220
EMPLOYMENT PROCEDURE: Appointed by the Legislature as a
     whole. for a term of 8 years, with an unlimited number
     terms.
AUTHORITY PROVIDED BY:      State Constitution as implemented by
    statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
     State agencies                100
REPORTS PROVIDED TO:      All members of the Legislature.
STAFFING :
     Auditors
                               ---
                               Total
                                19
                                         .-    --
                                         College degrees
                                                19
                                                             CPAs
                                                             I_-




                                                              2*
     Other professionals            6            6
     Clerical                  --I_
                                   4
                     Total         29
*1976 information.
EMPLOYMENT OF STAFF: Nonstatutory personnel system estab-
     lished by the incumbent Legislative Auditor.
CONTRACTED AUDITS:      Approximately 19% of budget.
FUNDING:     State Appropriations
             -I                 -
               FY   73--$621,000
               FY   74--$657,000
               FY   75--$721,000
               FY   76--$850,000
TYPE OF AUDITS AND PERCENT OF EFFORT:

Financial/compliance           1
Economy/efficiency             1    80
Program results                1
Legislative services                20
OTHER AUDIT ORGANIZATIONS:
     State:     See p.
     Local:     City and County of Honolulu.
                                    43
                                  HAWAII
AGENCY:    Department of Accounting and General Services
AGENCY HEAD:     Hfdeo Murakami, Comptroller
                 (James--'E. Y a w r w r ? ~ € % e f ~ &t&kt D k k 6 m - r )

STREET ADDRESS:       1151 Punchbowl Street, Room 230
                      Honolulu, Hawaii
MAILING ADDRESS:      P.O. Box 119
                      Honolulu, Hawaii         96810
TELEPHONE NUMBER: (808) 548-3050; FTS thru San Francisco
     Special Operator - 8 - 556-0220
EMPLOYMENT PROCEDURE: Appointed by Governor, confirmed by
     Senate for a 4-year term (term expires with term of
     Governor).
AUTHORITY PROVIDED BY:        Statutory.law.
ALLOCATION OF RESOURCES IN PERCENT:
     State agencies                       90
     County agencies                       5
     Non-government grantees               5
REPORTS PROVIDED TO:        Information not available.
STAFFING:
                                 Total      Colleqe -
                                                    degrees   I      -
                                                                     CPAs
     Auditors                       17
     Other professionals             0               Information not
     Clerical                    -_I
                                     1                   available
                   Total            18
EMPLOYMENT OF STAFF:        Statutory State merit or Civil Service
     system.
CONTRACTED AUDITS:       Approximately 26% of budget
FUNDING:                  ---
            State Appropriations
            ---_u




               FY 75--$265,000
               FY 76--$403,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
Financial/compliance              100
Economy/efficfency                   0
Program results                      0
OTHER AUDIT ORGANIZATIONS:          See p . 43.
                                     44
                                                        IDAHO
                                                        ---

    AGENCY:        L e g i s l a t i v e Aud..itor

    AGENCY HEAD:            C l y d e 'KoontL?, CPA, L e g i s l a t i v e A u d i t o r
                                                \


    ADDRESS:         S t a t e h o u s e 'r Room:, 1 1 4
                     B o i s e , I d a h o 833r.20
    TELEPHONE NUMBER:                ( 2 0 8 ) 384\,-3540;                      FTS 554-3540
                                                        ':
    EMPLOYMENT PROCEDURE:                     A p p o f r i t e d by t h e J o i n t F i n a n c e -
       ::E   A p p r o p r i a t i o n s C o m m i t t e e ' , a n d c o n f i r m e d by t h e Legisla-
             l a t u r e , serves a term of ';6 y e a r s , w i t h a n un-
I            l i m i t e d number of terms. '.,

    AUTHORITY PROVIDED BY:                   State sbatutory l a w .
                                                                  i

    ALLOCATION OF RESOURCES IN PERCEtVT:
                                                             '        1
                                                                      I
                                                                       :
             S t a t e agencies            100                          !
                                                                        \
    REPORTS PROVIDED TO:      Joint Finande                                          -       Appropriations
         Committee a n d g e n e r a l p u b l i c . ' ;
    STAFFING :                                                              \

                                                    ---
                                                    Total                   -C:ollege
                                                                              -------- d e g r e e s                                                                            --
                                                                                                                                                                                CPAs
             Aud F t o r s                              16                      4,                                    11                                                            6
             Other professionals                         0
             C 1 e r kc a1                          -- 3
                             Total                      19

    EMPLOYMENT OF STAFF:               N o n s t a t u t o r y pel-sonnel system e x t a b l i s h e d
         b y t h e L e g t s l a t i v e A u d i t o r ( c o n f o r m s with S t a t e m e r i t y s t e m ) .
                                                                                         t

    CONTRACTED AUDITS:                None.                                              -+
                                                                                              . .
                                                                                                  ,
                                                                                              :       3.




    FUNDING:                State                            State      * ',.,                                                                                            Special
                     ------
                     A ppropriations                    R e Lmbu r s emer,it'.s
                                                                            I----
                                                                                                                                                                      S t a t e Funds
                                                                                                                                                                      --_I-




                     FY 75--$299,OOO                                  $ 5,000
                                                                                                  i
                                                                                                  :i
                                                                                                                      !
                                                                                                                           '\                                             $ 5,000
                     FY 76--$251,000                                  $65,000                          5   L
                                                                                                                                '?,

                                                                                                                                      ,
                                                                                                                                                                          $55,000
                                                                                                           t,
                                                                                                            '*                            1:
    TYPE OF AUDITS AND PERCENT OF EFFORT:                                                                       i                              ,
                                                                                                                 !.                            \
                                                                                                                 iI
                                                                                                                                               '   ,

             Financial/compliance                   )                                                                :,a                               ,\             .
                                                                                                                      :                                 nz..
             Economy/efficiency                     1            80                                                    -                                    I
                                                                                                                                                            ',
             Program r e s u l t s                  1
                                                                                                                       1
                                                                                                                           i,                                !
             Accounting s y s t e m s                        10                                                            !                                     ';
                                                                                                                            1                                    :
             Leg is1a t l v e r e s e a r c h                10
                                                                                                                                 : ' I

                                                        45
                                                      -
                                                      ILLINOIS


AGENCY:         O f f i c e of t h e A u d i t o r G e n e r a l ,

AGENCY HEAD:             R o b e r t G. C r o n s o n , A u d i t o r G e n e r a l

ADDRESS:          L i n c o l n Tower P l a z a
                  Second Floor
                  5 2 4 S o u t h Second S t r e e t :i
                  S p r i n g f i e l d , I l l i n o i s 67!706

TELEPHONE NUMBER:                            ( 2 1 7 ) 782-6046;;      FTS 9 5 6 - 6 0 4 6
                                                                                                        ,   ..
EMPLOYMENT PROCEDURE:             A p p o i n t e d . b y the State G e n e r a l
     A s s e m b l y for 1 0 - y e a r , r e n e w a b l e term.

AUTHORITY PROVIDED BY:                             S t a t e c / o n s t i t u t i o n implemented by
      s t a t u t o r y law.
ALLOCATION O F RESOURCES I N PERCENT:

      '   S t a t e agencies                              ; 100
REPORTS PROVIDED TO:                             Governc,Jr, L e g i s l a t i v e A u d i t Commission,
          Speaker of S t a t e H o u s e . o f R e p r e s e n t a t i v e s , P r e s i d e n t
          of Senate and g e n e r a l F ? u b l F c .
STAFFING:
                                                       ' ___
                                                         T o t a l _---------
                                                                   C o l l e g e d e g r e e s --
                                                                                               CPAs
          A u d it o r s                                    35                  35              15
          O t h e r professionals                             3                    2
          Clerical
                                               Tota!L
                                                      -- 1502                      1

EMPLOYMENT OF S T A F F :      N o r i s t a t u t o r y p e r s o n n e l system e s t a b l i s h e d
     by t h e A u d i t o r G e n e i r a l .
CONTRACTED AUDITS:                            Appf:oxFmately           76% of b u d g e t
FUNDING:          S t a t e A p p r o p r '-
                  --II---.--
                                           i a t F-
                                                  ons




TYPE O F A U D I T S AND P E T C E N T OF EFFORT:

          F i n a n c i a l / c o m p ~ l ance
                                          i~              )
          E c o n o m y / e f f icierj,cy                 1       90
          Program r e s u l t s ;
          I n v e s t i g a t ions '                              10
OTHER A U D I T ORGANIZ$,TION:                           See p. 4 7 .

                                         I
                                                        46

                                     1
                                .I
                                                 ILLINOIS
                                                 ---I---




        AGENCY:       Illinois Economic            &    Fiscal C o m m i s s i o n

        AGENCY HEAD:          Raymond C o y n e , E x e c u t i v e D i r e c t o r

        ADDRESS:        610 S t a t e O f f i c e B u i l d i n g R o o m 610
                        S p r i n g f i e l d , I l l i n o i s 62706

        TELEPHONE NUMBER:             (217) 782-5320; FTS 956-5320
        EMPLOYMENT PROCEDURE:               A p p o i n t e d by t h e J o i n t E c o n o m i c and
              F i s c a l C o m m i t t e e f o r a n i n d e f i n i t e term.

        AUTHORITY PROVIDED BY:                S t a t e s t a t u t o r y law.
        ALLOCATION O F RESOURCES I N PERCENT:

                 S t a t e agencies                    100
        REPORTS PROVIDED TO:              G o v e r n o r , Legislature, J o i n t L e g i s l a -
              t i v e C o m m i t t e e , news m e d i a , and t h e g e n e r a l p u b l i c .
        STAFFING :
                                                       -
                                                       T-o t a l     . . C o l l e g e degrees.
                                                                     I   --____                   CPAs

                 A u d it o r s                             0
                 O t h e r professionals                    9                    6
                 C l e r ical                          _I-
                                                          3
                                     Total               12
        EMPLOYMENT OF STAFF:    Nonstatutory personnel s y s t e m e s t a b l i s h e d
              by t h e agency head.

        CONTRACTED AUDITS:             None.
        FUNDING:        S t a t e A p p r o p r---
                       --I_-
                                                iations

                           FY 74--$265,000
                           FY 75--$303,000
L
    i                      FY 77--$302,OOO

        TYPE OF AUDITS AND PERCENT OF EFFORT:
                 FhancFal/compliance               )
                 Economy/efficiency                )            80
                 Program r e s u l t s   1
                 Special s t u d i e s ,
                   revenue estimating                           20

        OTHER AUDIT ORGANIZATION:                  See p. 46.
                               8                                                                         4


                                                       47


                                                                                     ,
                                   -----
                                   INDIANA

AGENCY: Legislative Council             -     Office of Fiscal and
     Management Analysis
AGENCY HEAD:       Dr. J. Stephen Grimes, Director
ADDRESS:       State House - Room 302
               Indianapolis, Indiana’ 46204
TELEPHONE NUMBER:       ( 3 1 7 ) 269-3556
                                                                                        *

EMPLOYMENT PROCEDURE: Appointed by the Legislative Council                          ~




     for an Indefinite term.
                                                                                        I


AUTHORITY PROVIDED BY: Statutory law and resolution of the
     Legislative Council ( f o r specific topics).
ALLOCATION OF RESPOURCES IN PERCENT:
     State agencies                           100
REPORTS PROVIDED TO:       Governor and Legislature.
STAFFING:
                                   I---
                                       Total        College degrees
                                                    -----__---        CPAs
                                                                      ---
     Auditors                           13               13           Information
     Othrt Professionlals                0                               not
     Clerical                      ---e-
                                         c)
                                         L                             available
                   Total           ’    15
EMPLOYMENT OF STAFF: Non-statutory personnel system estab-
     lished by the Director.
CONTRACTED AUDITS:       None.
FUNDING:       ----------
               State Appropriations

           1     FY 74--$ 58,000
                 FY 75--$260,000
                 FY 76--$270,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
     Financial/compl Lance-            0
     Economy/ef ficiency   )         80
     Program results       1
     Other (Budget/ fiscal analysis) 2 0
OTHER AUDIT ORGANIZATIONS:             See p . 49-50.


                                       48
                                      INDIANA

0       AGENCY:    Auditor of State
        AGENCY HEAD:    Mary Aikins Currie, Auditor of State
        ADDRESS:     240 Statehouse     :


                     Indianapolis, Indiana        46204
        TELEPHONE NUMBER:     (317) 633-5700; FTS 336-5700
    .   EMPLOYMENT PROCEDURE: Elected by the electorate for a four-
-            year term with a limit of two successive terms.
        AUTHORITY PROVIDED BY:     Information not available'.
1

        ALLOCATION OF RESOURCES IN PERCENT:
            Preauditing            50
            Accounting             50
        REPORTS PROVIDED TO:     Information not available.
        STAFFING :
            Aud itor s
                                      ---
                                      Total       -
                                                   College degrees
                                                   -----l_-l
                                                                     CPAs
            Other professionals              Information not available
            Clerical
        EMPLOYMENT OF STAFF: Non-statutory personnel system established
             by the Auditor of State. Two chief deputies--one from each
             of two major political parties.
        CONTRACTED AUDITS:     Information not available.
        FUNDING:               - --
                     State Appropriations
                     ---
                     FY 75--$ 861,000
                     FY 76--$1,177,000
        TYPE OF AUDITS AND PERCENT OF EFFORT:
            Financial/compliance              0
            Economy/efficiency                0
            Program results                   0
            Accounting systems               50
            Preaudit                         50              t



        OTHER AUDIT ORGANIZATIONS:          See pp. 48-50.


                                            49
                             IND IANA

AGENCY:     State Board of Accounts
AGENCY HEAD:     Kenneth R. Beesley, State Examiner
ADDRESS:     912 State Office Building
             Indianapolis, Indiana 46204
TELEPHONE NUMBER:     (317) 633-6318
                                                                  L


EMPLOYMENT PROCEDURE: Appointed by Governor f o r a 4-year term       L



     with an unlimited number of terms.
AUTHORITY PROVIDED BY:     State statutory law.                       I



ALLOCATION OF RESOURCES IN PERCENT:
             Information not available
REPORTS PROVIDED TO:     Information not available.
STAFFING:
                              Total -----_____
                              ----  College degrees --  CPAs
     Aud 1.t o r s                180      Information not
     Other professionals                          av a F 1ab1e
     C1er .ica1
                    Total     II-



                                  180
EMPLOYMENT OF STAFF:     Statutory State merit or civil service
     system.
CONTRACTED AUDITS:     Information not available.
FUNDING:     Information not available.
TYPE OF AUDITS AND PERCENT OF EFFORT:
     Financial/compliance     )
     Economy/efficiency       1         95
     Program results          1
     Accounting systems                 5

OTHER AUDIT ORGANIZATIONS:        See p. 48-49.



                                  50
                                                         IOWA
                                                         ---
    AGENCY:       Auditor o f , S t a t e
    AGENCY HEAD:            Lloyc'l R. S m i t h , A u d i t o r of S t a t e
    ADDRESS:        State Capitol
                    D e s Moines, Iowa                    50309

    TELEPHONE NUMBER:                 ( 5 1 5 ) 281-5834;             FTS 863-5834

d
    EMP-LOYMENT PROCEjDURE: E l e c t e d b y e l e c t o r a t e f o r a 4-year
         term w i t h a n u n l i m i t e d number of terms.

1
    AUTHORITY P R O V I D E D BY:               State c o n s t i t u t i o n a n d s t a t u t o r y
           law.
    ALLOCATION OF RESOURCES I N PERCENT:
           S t a t e acjencies                               41
           County g o v e r n m e n t s                      22
           City governments                                  30
           Non-gover nment g r a n t e e s                    7

    REPORTS PROWIDED TO:                    Information n o t available.
    STAFFING:
                                                         Total       College d e g r e e s CPAs
                                                                     I-----



           Auditors                                       135            InformatlFi n o t -
           Other Professionals                              1               available
           Clerical
                          Total
                                                         ---
                                                           28
                                                          164
    EMPLOYMENT O F STAFF: N o n - s t a t u t o r y p e r s o n n e l system e s t a b l i s h e d
         by t h e a u d i t o r of s t a t e .

    CONTRACTED AUDITS :                 None.

    FUNDING:          -
                      S-t a t e A p p r o p r i a t i o n-s             P o l i t i c a l S u b d i v s i o--
                                                                        -------                            ns
                      FY 75--$   980,000                                       $1,088,000
                      FY 76--$1,070,000                                        $1,003,000
    TYPE O F AUDITS AND PERCENT O F EFFORT:

           F i n a n c i a l / c o m p l i a n c e -.)      100
           Economy/efficiency                        )
           Program r e s u l t s                                 0

    OTHER AUDIT ORGANIZATIONS:

           State:         See p . 5 2 .
           Local:         None r e p o r t e d .

                                                           51
                               IOWA
                                               \

                                                                                      , .
AGE1 CY:    Legislative Fiscal BI reau
AGENCY HEAD:     Gerald D. Rankin, CPA, Dir'iector
ADDRESS:     Capitol Building                          \
             Des Moines, Iowa    50319                     I




TELEPHONE NUMBER:     (515) 281-5279; FTS 863-5279
                                                                                            *
EMPLOYMENT PROCEDURE: Appointed by the Lecjislative Fiscal
    Committee for an indefinite term.                                               CL.

                                          \
                                                                                            r
AUTHORITY PROVIDED BY:     State statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
    State agencies        100
REPORTS PROVIDED TO:     No set procedure.                          t


                                                                        I
STAFFING:
                                Total
                                I-       ----
                                         College degrtees               ---II
                                                                            _       CJPAs
Auditor s
Other professionals              10                            10                    2*
Clerical                        ---1                                        l
                       Total     11
*1976 information                                                               I



EMPLOYMENT OF STAFF: Non-statutory personnel syst-ern
     established by the Director..
CONTRACTED AUDITS:     None.
FUNDING:     Information not available.
TYPE OF AUDITS AND PERCENT OF EFFORT:
    Financial/compliance                           0
    Economy/efficiency                             0
    Program results                          0
    Budget/legislative analysis            100
OTHER AUDIT ORGANIZATIONS:        See p. 51.




                                  52
@   AGENCY:    Legislative Division of Post Audit
    AGENCY HEAD:     Dr. Richard E.. Brown, Legislative Post Auditor
    ADDRESS:     109 West 9th Street
                 Mills Building     -   Suite 301
                 Topeka , Kansas        666’12
    TELEPHONE NUMBER:       (913) 296-3792; FTS 757-3792
        .C*

    EMPLOYMENT PROCEDURE: Appointed by the Legislative
          Post-Audit Committee f o r a 4-year term, with
          an unlimited number of terms.
    AUTHORITY PROVIDED BY:      State statutory law.
    ALLOCATION OF RESOURCES IN PERCENT:
        State agencies              100
    REPORTS PROVIDED TO: Legislative Post Audit Committee,                       - ”
         Governor and legislative leaders.
    STAFFING :
          Aud ito r s
                                        Total -------
                                        -- 30
                                              College
                                                            30
                                                                     --
                                                                  degrees   -
                                                                            CPAs
                                                                            Information
          Other professionals               5                5               . not
                                                                                 ,

          Clerical                          5                                available
                       Total               40                                     ..


    EMPLOYMENT OF STAFF: Nonstatutory personnel system estab-
         lished by the incumbent Post Auditor.
    CONTRACTED AUDITS:      None.
    FUNDING:     ----
                 State                -
                         Appropriations          Federal Reimbursements
                                                 ---------.----



                   FY 74--$429,000
                   FY 75--$692,000                                --
                   FY 76--$865,000                          $5 I 000
    TYPE OF AUDITS AND PERCENT OE EFFORT:
          Financial/compliance             1
          Economy/effFciency               )   100
          Program’ results                 1


                                          53
                                KENTUCKY
AGENCY:    Auditor of Public Accounts
AGENCY HEAD:       George L. Atkins, Auditor of Accounts
ADDRESS:     Room 170, Capitol Annex
             Frankfort, Kentucky 40601
TELEPHONE NUMBER:       (502) 564-4226; FTS 351-4226
EMPLOYMENT PROCEDURE: Elected by electorate, serves a term
     of 4 years; may not succeed self.
AUTHORITY PROVIDED BY:       State Constitution, as implemented
    by statutory law.                                                     I .
                                                                                        V


ALLOCATION OF RESOURCES IN PERCENT:
    State agencies                               30
    County governments                           60
    Special projects                             10
REPORTS PROVIDED TO: All members of the Legislature,
    news media, and the general public.
STAFFING :
     AudF tor s
                                ---
                                Total
                                  40
                                            -I--



                                                40
                                                     ----
                                          College degrees
                                          --                ----
                                                            CPAs
                                                                2*
     Other professionals           5                  5
     Cler i c a l               ---7
                    Total         52
*1976 Information.
EMPLOYMENT OF STAFF:       State merit o r civil service system.
CONTRACTED AUDITS:      None.
FUNDING.     ------
             State Appropriations
                        ----_I_
                                         Reimbursements
                                         -_cII---
                                                          Trust
                                                          -----------
                                                                     &
                                                                     -e--
                                                                         Agency Funds
              FY   72--$229,730         $105,000                 $127,055
              FY   73--$235,000         $ 90,000                 $ 64,000
              FY   74--Fnformatfon not available                                            ..
              FY   75--$360,000         $115,000                 $168,000
              FY   76--$378,000         $118,000                 $174,000
TYPE OF AUDITS AND PERCENT OF EFFORT:             ’




     Financial/compliance               65
     Economy/ef fictency  )             14
     Program results      1
     Accounting systems                 10
     Special projects                   10
     Pre-audit
OTHER AUDIT ORGANIZATION:        See p . 5 5 .
                                   54
                           -
                            KENTUCKY
                            -I_-




AGENCY:     Kentucky Legislative Research Commission
AGENCY HEAD:     Richard Willis,Director
ADDRESS:     Capitol Building
             Frankfort, Kentucky    40601
TELEPHONE NUMBER:     (502) 564-6600; FTS 351-6600
EMPLOYMENT PROCEDURE:     Information not available
AUTHORITY PROVIDED BY:     Information not available
ALLOCATION OF RESOURCES IN PERCENT:
     Information not available
REPORTS PROVIDED TO:     Information not available
STAFFING:
                              Total College degrees CPAs
                              LI-


     Auditors                   Information not available
     Other professionals
     Cler ical
EMPLOYMENT OF STAFF:     Information not available
FUNDING:     Information not available
TYPE OF AUDITS AND PERCENT OF EFFORT:

     Financial/compliance          Information not available
     Economy/efficLency
     Program results
     Other (including
       preaudit)
OTHER AUDIT ORGANIZATIONS:     See p. 54.




                               55
                                      LOUISIANA


AGENCY:       O f f i c e of L e g i s l a t i v e A u d i t o r
AGENCY HEAD:           J o s e p h H. B u r r i s , L e g i s l a t i v e A u d i t o r

ADDRESS:        P.O.     Box 44095
                B a t o n Rouge, L o u i s i a n a       70804
TELEPHONE NUMBER:               ( 5 0 4 ) 389-5466;        FTS 689-5466
EMPLOYMENT PROCEDURE:         E l e c t e d by t h e L e g i s l a t u r e as a                              .
     whole f o r a n i n d e f i n i t e term.

AUTHORITY PROVIDED BY:                 State C o n s t i t u t i o n , as
     i m p l e m e n t e d b y s t a t u t o r y law.

ALLOCATION OF RESOURCES I N PERCENT:
      State agencies                        43
      County governments                    55
      C i t y governments                    2

REPORTS PROVIDED TO: A l l members of L e g i s l a t u r e , t h e
     Governor, Attorney General, a u d i t e e and g e n e r a l public.
STAFFING :
        Auditors
                                             ----
                                             Total
                                              133
                                                         College d e g r e e s
                                                         -I---I_---




                                                               108*
                                                                   --
                                                                                          CPAs
                                                                                          --u

                                                                                            5"
        Other professionals                      6
        Clerical                             --- 3
                                               1
                      Total                   152
*1976 i n f o r m a t i o n .
EMPLOYMENT OF STAFF:                 S t a t u t o r y S t a t e merit o r c i v i l s e r v i c e system.
CONTRACTED A U D I T S :         None.


                  FY 74--$1,856,000                                    $11,000
                  FY 75--$2,105,000                                          -
                  F Y 76--$2,657,000                                         -



                                               56
TYPE OF AUDITS AND PERCENT OF EFFORT:
      Fhancial/complPance             97
      Economy/efficPency              **
      Program results                  0
      Accounting systems               1
      Revenue forecasting              1
      Actuarial work                   1
**Only fn a few selected audits.
OTHER AUDIT ORGANIZATIONS:
      State:   None reported.
      Local:   City of New Orleans.




                              57

                                           ,
AGENCY:       S t a t e Department of A u d i t

AGENCY HEAD:          George J. R a i n v i l l e , S t a t e A u d i t o r

ADDRESS:        State Office Building
                A u g u s t a , Maine     04333

TELEPHONE NUMBER:             ( 2 0 7 ) 289-2201;           FTS 868-2201

EMPLOYMENT PROCEDURE:              E l e c t e d by t h e L e g i s l a t u r e a s             I ,


                                                                                                              .
    a w h o l e f o r a 4 - y e a r term, w i t h a n u n l i m i t e d
      number of terms.
AUTHORITY PROVIDED BY:                  S t a t e statutory law.
                                                                                                 ,    ,



ALLOCATION OF RESOURCES I N PERCENT:
                                                                                                ..
      S t a t e agencies                  60
      County governments                  20
      C i t y governments                 20

REPORTS PROVIDED TO:                Governor, a l l members of t h e L e g i s -
     l a t u r e , P r e s i d e n t of t h e S e n a t e , S p e a k e r of t h e House,
     news media, a n d t h e g e n e r a l p u b l i c .
                                                                                           ..
STAFFING :

       Aud Itors
                                           T-o t a l
                                           -            -----------
                                                        C o l l e g e d e g r e e s --
                                                                                    CPAs
                                                                                       1
                                                                                           .
                                             28                  15
       Other                                   4
       Cler Fcal
                            Total
                                           --- 3
                                               35
EMPLOYMENT OF STAFF:               S t a t u t o r y S t a t e merit or c i v i l service s y s t e m .
CONTRACTED AUDITS:              None.
FUNDING:       --------
               S t a t e Appropriations                        Qecial
                                                                 -----c---
                                                                          Revenue F u n d s
                                                                          --


                   FY 74--$323,000                                    $243,000
                   FY 75--$338,000                                    $263,000
                   FY 76--$366,000                                    $310,000

TYPE OF AUDITS AND PERCENT OF EFFORT:                                                                     .

        Financlal/compliance                           92
        Economy/ef f i c i e n c y                      8
        Program r e s u l t s                           0



                                               58
                                       MARYLAND
                                       ---I-
                                                     .


    AGENCY:           Division of Audits, Department of Fiscal Services
    AGENCY HEAD:           Pierce J. Lambdin, CPA, Legislative Auditor
    ADDRESS:           State Office Building    -   Room 1202
                       301 W. Preston Street
                       Baltimore, MD 21201

/
    TELEPHONE NUMBER:            (301). 383-2512; FTS 932-2512      '




    EMPLOYMENT PROCEDURES: Appointed by the Director, Depart-
        ment of Fiscal Services, with approval of the President
        of the Senate and the Speaker of the House of Delegates,
        for an indefinite term.
    AUTHORITY PROVIDED BY:            State statutory law.
    ALLOCATION OF RESOURCES IN PERCENT:
         State agencies              100
    REPORT$$PROVIDED TO: Governor, House, Senate, Director -
         Department of Fiscal Services, Comptroller of Treasury,
         Department of Budget and Fiscal Planning Agency, and
         the general' public.
    STAFFING:
         Auditors
                                           Total
                                           I_--



                                             70
                                                         ---
                                                           ~   70
                                                                      --
                                                         College degrees   CPAs
                                                                           I__




                                                                            26
         Other professionals                    3               3
         Clerical
         .    .   I     Total
                                           ---785
    EMPLOYMENT OF STAFF:           A special statutory Auditor's Office
         merit system.
    CONTRACTED AUDITS: 215 contracted audits in FY 74, cost data
             not provided.
.   FUNDING:           State Appropriations
                       ---I_--    _u_-




-                        FY 74--$  987,000
                         FY 75--$1,094,000
                         FY 76--$1,312,000



                                           59
TYPE OF AUDITS AND PERCENT OF EFFORT:
Financial/compliance             70
EconomyJefficiency               26
Program results                   4
Other (including                  0
  preaudit)
OTHER AUDIT ORGANIZATIONS:
           State:      None reported.
           Local:      City of Baltimore; Anne Arundel,
                       Montgomery and Prince Georges Counties.   .




   .   ,
               I   .




                                  60
                                         MASSACHUSETTS

    AGENCY:           Department of t h e S t a t e A u d i t o r
    AGENCY HEAD:             T h a d d e u s Buczko, A u d i t o r of t h e Commonwealth
                                                                                                I
    ADDRESS:           S t a t e House
                       Boston, MAssachusetts             02133

    TELEPHONE NUMBER:               ( 6 1 7 ) 727-2075

    EMPLOYMENT PROCEDURE: E l e c t e d by t h e e l e c t o r a t e f o r a
,       4 - y e a r term, w i t h a n u n l i m i t e d number of terms.
               :i -
    AUTHORITY PROVIDED BY:                 S t a t e C o n s t i t u t i o n , as implemented
        b y s t a t u t o r y law.

    ALLOCATION OF RESOURCES I N PERCENT:

           S t a t e agencies                     65
           State authorities                      33
           Contracted a u d i t s                  2

    REPORTS PROVIDED TO:                Governor, some members of t h e Legis-
        l a t u r e , P r e s i d e n t of t h e S e n a t e , Speaker of t h e House,
        l e g i s l a t i v e committee, F e d e r a l a g e n c i e s , news m e d i a ,
        and t h e general p u b l i c .

    STAFFING:                            Total
                                         ---             C o l l e g e d e rees      CPAS
         Auditors                         164                    P+-                 -7-
         Other p r o f e s s i o n a l s   27
         Clerical                          38
                                            -I


                             Total        229

    *1976 i n f o r m a t i o n

    EMPLOYMENT OF STAFF:                 S t a t e merit o r c i v i l service system.
    CONTRACTED AUDITS:               Approximately 2 8 of b u d g e t .

    FUNDING:           S t a t e Appropriations
                         FY 74--$2,555,000
                         FY 75--$2,868,000
                         FY 76--$3,020,000

    TYPE OF AUDITSAND PERCENT OF EFFORT:

            Financial/compliance                                 1QO
            Economy/efficiency                                     0
            Program r e s u l t s                                  0
                                                                                                    i

    OTHER A U D I T ORGANIZATIONS:

            S t a t e : S e e p. 6 2 .
            Local : None r e p o r t e d      .
                                                   61
                               MASSACHUSETTS

    AGENCY:    Legislative Post Audit and Oversight Bureau
    AGENCY HEAD:    William H. Finnegan, Director
    ADDRESS:    Room 146, Statehouse
                Boston, Massachusetts           02133
    TELEPHONE NUMBER:    (617) 727-8410
    EMPLOYMENT PROCEDURE: Appointed by the Committee on PoSt Audit and
         Oversight, with the approval of the Committee on Ru,les of the.
         Two Branches, acting concurrently, for an indefinite term.        f



    AUTHORITY PROVIDED BY:     State statutory law.
    ALLOCATION OF RESOURCES IN PERCENT:
         State agencies                    100
    REPORTS PROVIDED TO:     Information not available.

    STAFFING:                  Total            College degrees   CPAs
                                                                  I_.




         Auditors                  14                Information not   .
         Other professionals        0                  available
         Clerical                  2

    EMPLOYMENT OF STAFF: Non-statutory personnel system established
         by the Director.
    CONTRACTED AUDITS:     None.
    FUNDING:    State Appropriations
                 FY 75--$350,000
I                FY 76--$350,000
    TYPE OF AUDITS AND PERCENT OF EFFORT:
         Financial/compliance 0
         Economy/efficiency    0
         Program results     100
    OTHER AUDIT ORGANIZATIONS:          See p .   61.




                                           62
                                          -
                                    MICHIGAN
    AGENCY:    Office of the Auditor General
    AGENCY HEAD:    Albert Lee, CPA, Auditor General
    ADDRESS:     567 Hollister Building
                 108 Allegan Street
                 Lansing, Michigan 48913
    TELEPHONE NUMBER:     (517) 373-3773; FTS 253-3773
I   EMPLOYMENT PROCEDURE: Elected by the Legislature a s
        a whole for an 8-year term, with an unlimited
        number of terms   .
    AUTHORITY PROVIDED BY:       State Constitution.
    ALLOCATION OF RESOURCES IN PERCENT:
         State agencies                      100
    REPORTS    PROVIDED TO:    Governor and L e g i s l a t u r e .
    STAFFING :                   Total        --           -
                                              Collegedegrees            CPAs
                                                                        I__




         Auditors :         140                      135                 25

e-       Other professional
         Clerical
                    Total
    EMPLOYMENT OF STAFF:
                          . -
                              5
                              -
                             17
                            162
                                Constitutional civil service
        system.
    CONTRACTED AUDITS:        28 contracted audits in FY 74.
                              None in FY 75 and 76.

    FUNDING:     State Appropriations
                                -I-                -Reimbursement
                                                            --I
                                                                      from
                                                                        ---- Auitees
                 FY 74--$3,250,000                          $326,000
                 FY 75--$3,700,000                          $300,000
                 FY 76--$4,150,000                          $350,000
    TYPE OF AUDITS AND PERCENT OF EFFORT:
&        Financial/compliance            )
         Economy/efficiency              1          100
         Program results                 1
    OTHER AUDIT ORGANIZATIONS:
         State:     See p. .64.
         Local:     City of Detroit Auditor General.

                                             63
                             MICHIGAN        '




AGENCY:     Department of the Treasury,
            Bureau of Local Government Services,
            Local Government Audit Division
                                                                       a
AGENCY HEAD:     Walter M. Wisniewski, CPA, Deputy
                 State Treasurer
ADDRESS:     Treasury Building   -   Second Floor
             Lansing, Michigan       48922
                                                                           .
                                                                       d




TELEPHONE NUMBER:     (517) 373-3227;            FTS 253-3227
EMPLOYMENT PROCEDURE: Appointed by the State Treasurer for
     an indefinite term.                                                   e




AUTHORITY PROVIDED BY: State Constitution, as imple-
    mented by statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
     County governments       100
REPORTS PROVIDED TO: Governor, all members of the
    Legislature, Federal agencies, news media, and the
    general public.
STAFFING:                  ----
                           Total          --    -----
                                          College degrees       ---
                                                                CPAs
     Aud i tor s        34                           34           5*
     Other professionals 6                            6
     Clerical             3-7-


                 Total   43
*1976 information
EMPLOYMENT OF STAFF:     Statutory State merit or civil service system.
CONTRACTED AUDITS:     Approximately 65% of budget.
FUNDING:                  ----
            State Appropriation
            -
              FY 74--$ 986,267
              FY 75--'$1,100,000
              FY 76--$1,250,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
     Financial/compliance         90
     Economy/efficiency            0
     Program results               0
     Other (audit review, systems) 10
OTHER AUDIT ORGANIZATIONS:         See p. 63.

                                     64
                                     ----
                                     MINNESOTA
                   Office of State Auditor
        AGENCY-HEAD:    Robert W. Mattson, State Auditor
        STREET ADDRESS:      20 West 12th Street
                             St. Paul, Minnesota
        MAILING ADDRESS:     Veterans' Service Building
                             St. Paul MN 55155
        -TELEPHONE NUMBER:       (612) 296-2524
x



        EMPLOYMENT PROCEDURE: Elected by the electorate for
            a 4-year term, with an unlimited number.of terms.
T


        AUTHORITY PROVIDED BY:       State Constitution, as implemented
            by statutory law.
        ALLOCATION OF RESOURCES INKPERCENT:
            County governments             50
            City governments               40
            Political subdivisions         10
        REPORTS PROVIDED TO:       Audited agencies, news media, and general public.

e-
 T A F F IAuditors
           NG:
                            Total
                              61                      58
                                                              -
                                                College degrees     -
                                                                    CPAs
                                                                     8
          Other professionals 4                        4
          Clerical            20
                      Total   85

        EMPLOYMENT OF STAFF:       Statutory State merit or civil service system.
    .   CONTRACTED AUDITS:       Approximately 10% of budget.
        FUNDING:        State                  State               Federal
                    Appropriations
                   I_

                                          ------
                                          Reimbursements        Reimbursements
              FY 74--   --                    $1,800,000
              FY 75--$150,000                 $1,950,000            $20,000
              FY 76--$166,000                 $1,608,000            $50,000

-   - TYPE   OF AUDITS AND PERCENT OF EFFORT:
             Financial/compliance               90
             Economy/efficiency                  0
             Program results                     0
             Accounting systems                 10
        OTHER AUDIT ORGANIZATIONS:
                             r
             State: See p. 66.
             Local: Hennepin County Internal Auditor.
                                         65
                               MINNESOTA
AGENCY:    Legislative Audit Commission
AGENCY HEAD:    Eldon Stoehr, Legislative Auditor
ADDRESS:    204 Veterans' Service Building
            St. Paul, Minnesota 55155
TELEPHONE NUMBER:    (612) 296-4710
EMPLOYMENT PROCEDURE: Appointed by the Legislative                        .
    Audit Commission for a 6-year term, with an un'
    limited number of terms.
                                                                          T

AUTHORITY PROVIDED BY:     State statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
     State agencies            100
REPORTS PROVIDED TO: Governor, Joint Legislative
    Committees, Federal agencies, news media, and the
    general public.
STAFFING:                      Total        College degrees       -
                                                                  CPAs
     Auditors                   33                  33                6
     Other professionals        14                  14
     Clerical                    5
                  Total         52

EMPLOYMENT'OF STAFF:     Statutory State merit           01   civil
    service system.
CONTRACTED AUDITS:     None.
FUNDI'NG: State Appropriations
            FY 74--$428,000
            FY 75--$695,000
            FY 76--$913,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
     Financial/compliance                      75
     Economy/efficiency                         0
     Program results                           25
OTHER AUDIT ORGANIZATIONS:       See p. 65.


                                       66
                                       MISSISSIPPI


a       AGENCY:    State Department of Audit
        AGENCY HEAD:   W. Hampton King, CPA, Auditor of Public
                       Accounts
        ADDRESS:    New Capitol Building
                    P.O. Box 1060
                    Jackson, Mississippi     39205
    -   TELEPHONE NUMBER:    (601) 354-6000
        EMPLOYMENT PROCEDURE: Elected by the electorate .for a
1
             4-year term, with an unlimited number of terms.
        AUTHORITY PROVIDED BY:      State Constitution, as implemented
             by statutory law.
        ALLOCATION OF RESOURCES IN PERCENT:
             State agencies
             County governments           Information not available
             City governments
             School district
        REPORTS PROVIDED TO:     Governor and all members of the Legis-
            . lature.


        STAFFING :
             Auditors
                               Total
                                 81*
                                             College degrees
                                                   77'.
                                                                 -
                                                                 CPAs
                                                                  6*
             Other professionals 5*
             Clerical            38*
                         Total 124*
             *1976 information
        EMPLOYMENT OF STAFF:     Statutory State merit or civil service
             system.
        CONTRACTED AUDITS:     None.
. -     FUNDING:       -
                       State
                   Appropriations
                                             Auditee
                                          Reimbursements
                                                                  Federal
                                                               Reimbursements
                    FY 74--$1,217,000     $200,000                $750,000
                    FY 75--information not available
                    FY 76--information not available



                                            67
TYPE OF AUDITS AND PERCENT OF EFFORT:
     Financial/compliance            90
     Economy/efficiency              10
     Program results                  0
OTHER AUDIT ORGANIZATIONS:
     State:   See p. 69.


                                                       .




              .   .    ..   ,




                  ,~                          . ! !,
                                          ,      .I




                                68
                                ,MISSISSIPPI
                                -------
    AGENCY:     Joint Legislative Committee on Performance
                Evaluation and Expenditure Review
    AGENCY HEAD:    John A. Hamilton, CPA, Director
    STREET ADDRESS:     Northwest Street
                        Jackson, Mississipi
    MAILING ADDRESS:     Box 1204
                         Jackson, MS        39205
    TELEPHONE NUMBER:     (601) 354-6555
7   EMPLOYMENT PROCEDURE: Appointed by the Joint Legislative
         Committee for Program Evaluation and Expenditure Review.
    AUTHORITY PROVIDED BY:     State statutory law.
    ALLOCATION OF RESOURCES IN PERCENT:
         State agencies                     80
         County governments                 15
         City governments                    2
         Special districts                   3

    REPORTS PROVIDED TO:     Legislature and general public.

    STAFFING:                      --
                                   To tal        College degrees    -
                                                                    CPAs
         Auditors (Analysts) 19                            19      Information
         Other professionals  2.                            2          not
         Clerical             3                                     available
                      Total -  7
    EMPLOYMENT OF STAFF: Non-statutory personnel system established
         by the agency head.
    CONTRACTED AUDITS:     None.
    FUNDING:           -    -
                 State Appropriations
t


                   FY 75--$416,000
                   FY 76--$430,000
    TYPE OF'AUDITS AND PERCENT OF EFFORT:              '




         Financial/compliance                     10
         Economy/efficiency                        0
         Program results/evaluations         "    90

    OTHER AUDIT ORGANIZATION:         See p. 67.

                                             69
                               1
                                MISSOURI
                                _--




AGENCY:    State Auditor's Office
AGENCY HEAD:     Thomas   M.   Keyes, CPA, State Auditor
STREET ADDRESS:     308 Chestnut Street
                    Jefferson City, Missouri
MAILING ADDRESS:     P.O. Box 869
                     Jefferson City,            MO   65101
TELEPHONE NUMBER:     (314) 751-4213
EMPLOYMENT PROCEDURE: Elected by the electorate for a
    4-year term, with an unlimited number of terms.                       1-
                                                                   I



AUTHORITY PROVIDED BY:         State Constitution, as implemented
    by statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
    State agencies                    50
    County governments                40
    City governments                  10
REPORTS PROVIDED TO:       Governor and all members of the
    Legislature.
STAFFING:

    Auditors
                                 --
                                 Total
                                  81
                                                 College degrees
                                                         80
                                                            --     --
                                                                   CPAS
                                                                    24
    Other Professionals            0
    Clerical                     _
                                  15
                                  I-




                   Total          96
EMPLOYMENT OF STAFF: Nonstatutory personnel system estab-
    lished by the incumbent State Auditor.
CONTRACTED AUDITS:     Approximately 11% of budget.
FUNDING:    ----     ---
            State Amopriations
            FY   73--$1,125,000
            FY   74--$1,233,000
            FY   75--$1,575,000
            FY   76--$1,927,000
TYPE OF AUDITS AND PERCENT OF EFFORT:

   Financial/compliance           1
   Economy/efficiency             1    98
   Program results                1
   Accounting systems                      2
                                           70
                              MONTANA
AGENCY:    Office of the Legislative Auditor
AGENCY HEAD:' Morris L. Brusett, CPA,.Legislative Auditor
ADDRESS:    State Capital, Room 135
            Helena, Montana 59601
TELEPHONE NUMBER:    (406) 449-3122; FTS 587-3122
EMPLOYMENT PROCEDURE: Appointed by the Legislative Audit
    Committee for a 2-year term, with an unlimited
    number of terms.
AUTHORITY PROVIDED BY: State Constitution, as imple-
    mented by statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
    State agencies             100
REPORTS PROVIDED TO: .Governor, all members of the
    Legislature and general public.
STAFFING:
    Auditors
                          ----
                          Total
                            29
                                        -
                                        Colleqe          -
                                                   degrees
                                                  28
                                                             CPAs
                                                              11
    Other professionals       1                    1
    Clerical              ----5
                Total         35
EMPLOYMENT OF STAFF: Nonstatutory personnel system estab-
    lished by the incumbent Legistive Auditor.
CONTRACTED AUDITS:    Approximately 7% of budget.

FUNDING:    -
            State         -
              --Appropriations               Aud i tees
                                             ----
            FY 74--$334,000                  $64,000
            FY 75--$431,000                  $68,000
            FY 76--$692,000                  $79,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
    Financial/compliance                40
    Economy/efficiency                  17
    Program results                     43
    Other (including preaudit)
OTHER AUDIT ORGANIZATIONS: See p . 72.

                                   71
                          -
                           MONTANA
                           I--




AGENCY:    Department of Community Affairs, Division
           of Local Government Services
AGENCY HEAD:    George H. Pendergast, Administrator
STREET ADDRESS:     24 Ninth Avenue
                    Helena, Montana         59601
MAILING ADDRESS:     Capitol Station
                     Helena, PIT 59601                                    L




TELEPHONE NUMBER:     (406) 449-3010; FTS 587-3010
                                                                          r
EMPLOYMENT PROCEDURE: Appointed by the Director, Department of
    Community Affairs for an indefinite term.
AUTHORITY PROVIDED BY:     State statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
    County governments          25
    City governments            20
    School districts.           50
    Other districts              5
REPORTS PROVIDED TO: Governor, local officials, news media,
    and the general public.
STAFFING:
    Aud itor s
                               ---
                               Total
                                 33
                                            -
                                            Colleg_e degrees
                                                    -




                                                   26
                                                     I_---     ---
                                                               CPAs
                                                                5
    Other professionals           1                  1
    Clerical                   -I_
                                  3
                 Total           37
EMPLOYMENT OF STAFF: Nonstatutory personnel system established        .
    by t h e administrator.
CONTRACTED AUDITS:     None.
FUNDING:    --
            State Appropriations
                           I-




               FY 75--$515,000
               FY 76--$592,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
    Financial/compliance                   100
    Economy/efficiency                       0
    Prog'ram results                        0

OTHER AUDIT ORGANIZATIONS:           See p. 71.
                                      72
                                    NEBRASKA
                                         ~~




     AGENCY:    Auditor of Public Accounts
     AGENCY HEAD:     Ray A. C. Johnson, CPA, Auditor of Public Accounts
     ADDRESS:     State Capitol Building - Room 2303
                  Lincoln, Nebraska 68509
     TELEPHONE NUMBER:     (402) 471-2111; FTS 867-2111
     EMPLOYMENT PROCEDURE: Elected by the electorate for a
         4-year term, with an unlimited number of teEms.
     AUTHORITY PROVIDED BY:        State Constitution and statutory law.
     ALLOCATION OF RESOURCES IN PERCENT:
            State agencies          55
            County governments      45
     REPORTS PROVIDED TO: Governor, Joint Legislative Commit-
         tee, news media, and the general public.
     STAFFING :
                                Total                   College degrees    . CPAS
            Auditors            47                            14*            2
            Other professionals    6
            Clerical               4
                       Total      57
            *1976 information
     EMPLOYMENT OF STAFF: Nonstatutory personnel system established
         by the Auditor of Public Accounts.
     CONTRACTED AUDITS:     None.
     FUNDING:     State Appropriations                  Federal Reimbursements
                   FY 74--$ 605,000                           $36 ,0 0 0
II                 FY 75--$1,336,000                          $50,000
                   FY 76--$1,513,000                          $45,000

L
     TYPE OF AUDITS AND PERCENT OF EFFORT:
        ,   .
            Financial/compliance              90
            Economy/efficiency                 0
            Program results                    0
            Accounting systems                10

                                                   73
                                  NEVADA

AGENCY:    Legislative Counsel Bureau          -   Audit Division
AGENCY HEAD:      Earl T. Oliver, CPA, Legislatiye Auditor
ADDRESS:    Legislative Building
            Carson City, Nevada 8 9 7 0 1
TELEPHONE NUMBER:      ( 7 0 2 ) 885-5620

EMPLOYMENT PROCEDURE: Appointed by the Legislative
    Commission for an indefinite term.
AUTHORITY PROVIDED BY:       State statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
    State agencies         100
                                                          \

REPORTS PROVIDED TO: Governor, all members of the Legis-
    lature, and the Secretary of State.
STAFFING:
    Auditors
                                 Total
                                  12
                                              College degrees
                                                      9"
                                                                    -
                                                                    CPAs

    Other professionals             4
    Clerical                        3
                Total              19
    *1976 information

EMPLOYMENT OF STAFF:       Legislative staff nonclassified.
CONTRACTED AUDITS:      None.
FUNDING:    State Appropriations              Reimbursements
             FY   73--$255,000                     $5,000
             FY   74--$301,000                     $7,000
             FY   75--$322,000                     $8,000
             FY   76--$437,000                       --                    L




TYPE OF AUDITS AND PERCENT OF EFFORT:
    Financial/compliance   )
    Economy/efficiency     1            69
    Program results                      0
    Legislative accounting               31


                                         74
                                 NEW HAMPSHIRE
    AGENCY:    Office of the Legislative Budget Assistant
    AGENCY HEAD:     Henry F. Goode, Legislative Budget Assistant
    ADDRESS:     Statehouse - Room 102
                 Concord, New Hampshire         03301
       t


    TELEPHONE NUMBER:       (603) 271-3431
    EMPLOYMENT PROCEDURE: Appointed by the Fiscal Committee
        for a 2-year term, with an unlimited number of terms.
    AUTHORITY PROVIDED BY:       State statutory law.
7

    ALLOCATION OF RESOURCES IN PERCENT:
           State Agencies        100
    REPORTS PROVIDED TO: Governor, Legislative leaders,
        the Fiscal Committee, and general public.
    STAFFING :
           Auditors
                                 Total
                                  15
                                            College degrees
                                                   9*
                                                                  -
                                                                  CPAs
                                                                   5*
           Other professionals     0
           Clerical                1
                       Total      16
           "1976 information
    EMPLOYMENT OF STAFF: Nonstatutory personnel system estab-
        lished by the Legislative Budget Assistant.
    CONTRACTED AUDITS:      Approximately 10% of budget.
    FUNDING:     State Appropriations           Federal Reimbursements
                  FY 74--$276,000                        --
                  FY 75--$367,000                       $39,000
                  FY 76--$374,000                       $84,000
    TYPE OF AUDITS AND PERCENT OF EFFORT:
           Financial/compliance        )
           Economy/efficiency          1   95
           Program results             1
           Accounting systems,              5



                                           75
                                             ----
                                             NEW J E R S E Y

AGENCY:       O f f i c e of      F i s c a l Affairs -                D i v i s i o n of S t a t e A u d i t i n g
AGENCY HEAD:          D r . Thomas L. Bertone, A c t i n g Director
    (James J . Dolan, A c t i n g D i r e c t o r , D i v i s i o n of S t a t e
    A u d i t i n g ; W i l l i a m R. S c h m i d t , D i r e c t o r , D i v i s i o n of
    Program A n a l y s i s )
                                                                                                              .
STREET ADDRESS:               1 3 0 West S t a t e S t r e e t .                                         ,<
                                                                                                          '



                              Trenton,--New Jersey                        .1
                                                                                                         ..

MAILING ADDRESS:                Statehouse                -   S u i t e 232
                                Trenton, N J                   08625

TELEPHONE NUMBER:                 D r . Bertone                 ( 6 0 9 ) 292-8401
                                  M r . Dolan ( 6 0 9 ) 292-8014
                                  Mr. S c h m i d t ( 6 0 9 ) 292-8027
EMPLOYMENT PROCEDURE: A p p o i n t e d b y t h e Law R e v i s i o n a n d
    L e g i s l a t i v e S e r v i c e s Committee f o r a 5-year term, w i t h
       a two-year l i m i t .
AUTHORITY PROVIDED BY:                       S t a t e c o n s t i t u t i o n implemented by
      s t a t u t o r y law.
ALLOCATION OF RESOURCES I N PERCENT:

      S t a t e agencies                                  99.8
      City governments                                         .1
      Non-government g r a n t e e s                           .1
REPORTS PROVIDED TO:                    A l l members o f t h e L e g i s l a t u r e .

STAFFING:
                                            ---
                                            Total              -
                                                                C o l l e E--d-e g r e e s
                                                                -e-
                                                                                              --
                                                                                              CPAs
      Auditors                               57                                57               5
      Other p r o f e s s i o n a l s        18                                18
      Clerical                              -- 8
                             Total           83

EMPLOYMENT OF STAFF: N o n - s t a t u t o r y p e r s o n n e l system e s t a b -
    l i s h e d b y t h e E x e c u t i v e D i r e c t o r , a s a p p r o v e d by t h e Law
    R e v i s i o n a n d L e g i s l a t i v e Services Commission.

CONTRACTED AUDITS:  Less t h a n 1%of b u d g e t i s s p e n t o n con-
    tracted audits.

FUNDING:        -S-t a t e   - r o p--r i a t i o n s--          ---F e d e r a l Reimbursements
                                                                    -----I-- -
                                                                           l_l -




                  FY 75--$1,290,000                                       $ 2,000
                  FY 76--$1,321,000                                       $75,000


                                                          76
    TYPE OF AUDITS AND PERCENT OF EFFORT:
        Financial/compl iance    )
        Economy/efficiency       1   73
        Program results              21
        Special studies and analyses 6
    OTHER AUDIT ORGANIZATIONS:
        State:   None reported.
        Local:   Cities of Trenton and Newark.




.



                                     77
                                NEW MEXICO*
AGENCY:     Office of the State Auditor
AGENCY    HEAD:   Max R. Sanchez, CPA, State Auditor
ADDRESS:     P.O. Box 2 3 8 3
             Santa Fe, New Mexico           87501

TELEPHONE NUMBER:      ( 5 0 5 ) 827-2956;        FTS 476-2956

EMPLOYMENT PROCEDURE: Elected by the electorate for a
    4-year term. Not renewable.
AUTHORITY PROVIDED BY: State Constitution,
    mented by statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
    State agencies
    County governments     percentage information
    City governments           not available
    School districts
    Local units
REPORTS PROVIDED TO: Governor and Joint Legislative
    Committee, Legislature, auditee, press and
    general public.
STAFFING:
    Auditors
                                Total
                                  24
                                                College degrees
                                                       17
                                                                  -
                                                                  CPAs
                                                                   5
    Other professionals
    Clerical                       7

EMPLOYMENT OF STAFF:      Statutory State merit or civil
    service system.
CONTRACTED AUDITS:      269 audits in FY 73.

FUNDING:     State Appropriations                Audi tees
              FY 73--$180,000                   $1,203,000
              FY 74--$250,000                   $1,248,000

TYPE O F AUDITS AND PERCENP O F EFFORT:
    Financial/compliance           100
    Economy/efficiency
    Program results

*1976 Information


                                       78


                                            I
                                              NEW YORK
                                              ~    ~.




     AGENCY:    Department of Audit and Control
                      *
    . AGENCY HEAD:        Arthur Levitt, Comptroller
                          (Joseph Mahran, CPA, Deputy Comptroller,
                          Division of Audits and Accounts)
     ADDRESS:     A. E. Smith Office Building
                  Albany, New Y o r k 1 2 2 2 5
*    TELEPHONE NUMBER:            ( 5 1 8 ) 474-5598;                 FTS 5 6 4 - 5 5 9 8
     EMPLOYMENT PROCEDURE: Elected by the electorate for a
         4-year term, with an unlimited number of terms.
     AUTHORITY PROVIDED BY: State Constitution and implemented
         by State statutory law.
     ALLOCATION OF RESOURCES IN PERCENT:
         State agencies                                                       40
         City and county governments                                          60
     REPORTS PROVIDED TO:              Governor and all members of the
         .Legislature.

e    STAFFING :
             Auditor s
             Other professionals
                                              __c-
                                                  To tal
                                                   535
                                                        0
                                                                             College degrees
                                                                          *----
                                                                                   535
                                                                                               --
                                                                                               CPAs
                                                                                                26*

             Clerical                         -- 3 0     est.
                           Total                   5 6 5 est.
     " 1 9 7 6 information

     EMPLOYMENT OF STAFF:              Statutory State metit o r civil
         service system.
     CONTRACTED AUDITS:            None.

Y
     FUNDING:     ----
                  State     Appropriations
                                     1-
                                      p




                   FY 7 5 - - $ 1 0 , 0 0 0 r 0 0 0
                   FY 76--$10,000,000
d



     TYPE OF AUDITS AND PERCENT OF EFFORT:
         Financial/compliance                               1
         Economy/efficiency                                 1        30
         Program results                                    1
         (continued on next page)
                                                                79
   Preaudit                         10
   Accounting systems               20
   Retirement system management
   Administration/Special
                                    20
                                            .
     assignments                    20
OTHER AUDIT ORGANIZATIONS:
     State: See p. 81.
     Local: Office of the Comptroller, New York City;
       Mew York Health and Hospital Corporation; New York
       City Transit Authority; and all county governments   z
       in New York State.

                                                            f




                                                            Y




                               80
                                    ---
                                    NEW   YORK
    AGENCY:    Legislative Commission on Expenditure Review
    AGENCY HEAD:    Troy K. West-meyer, Director
    ADDRESS:    111 Washington Ave.
                Albany, NY 12210
    TELEPHONE NUMBER:       (518) 474-1474; FTS 564-1474
    EMPLOYMENT PROCEDURE: Appointed by the Legislative
.        Commission on Expenditure Review for an indefinite
         term,
    AUTHORITY PROVIDED BY:       State statutory law.
    ALLOCATION OF RESOURCES IN PERCENT:
         State agencies                         94
         Local assistance programs               1
         Public Authority                        5
    REPORTS PROVIDED TO: Governor and Legislature, news media
         and general public upon request.
    STAFFING:                       Total      --
                                               Colleqe           -
                                                         Degrees CPAs
         Auditors:                    0
         Other professionals         24              24
         Clsr ical                    5
                      Total          29
    EMPLOYMENT OF STAFF: Non-statutory personnel established
         by the Director.
    CONTRACTED AUDITS:      None.
    FUNDING:    State ApEropriations
                   FY   73--$ 44,000
                   FY   74--$507,000
                   FY   75--$648,000
                   FY   76--$616,000
    TYPE OF AUDITS AND PERCENT OF EFFORT:
         Financial/compliance:          0
         Economy/efficiency:            0
         Program results:              100
    OTHER AUDIT ORGANIZATIONS:         See p. 79.

                                          81
                                     -------
                                     NORTH CAROLINA

AGENCY:      D e p a r t m e n t of t h e S t a t e A u d i t o r

AGENCY HEAD:          Henry L . B r i d g e s , S t a t e A u d i t o r
ADDRESS:       Administration Building                         -   Room 2 0 4
               1 1 6 W. J o n e s S t r e e t
               R a l e i g h , NC 2 7 6 0 3

TELEPHONE NUMBER:                 (919) 733-3217
EMPLOYMENT PROCEDURE:      E l e c t e d by t h e e l e c t o r a t e f o r a                  .
     4-year term w i t h a n u n l i m i t e d number o f terms.
AUTHORITY PROVIDED BY:                     S t a t e C o n s t i t u t i o n a s implemented
     by s t a t u t o r y l a w .

ALLOCATION O F RESOURCES I N PERCENT:

       S t a t e agencies                          100

REPORTS PROVIDED TO:                   G o v e r n o r , A d v i s o r y B u d g e t Comm-
       i t t e e , news m e d i a , and t h e g e n e r a l p u b l i c .
STAFFING:                                  Total
                                           I---            ---------
                                                           College Degrees             --
                                                                                       CPAs

       Auditors:                83                                     83                29
       O t h e r professionals 15
       Clerical:                14
                      Total    112

EMPLOYMENT O F S T A F F :             S t a t u t o r y S t a t e merit o r c i v i l
       s e r v i c e system.
CONTRACTED AUDITS:                 None.

FUNDING:       -S t a t e   A p p r o-p r i a t i o n -
                                                      s

                 FY 7 4 - - $ 1 , 4 2 3 , 0 0 0
                 FY 75--$2,115,000
                 FY 7 6 - - $ 2 , 1 4 5 , 0 0 0

T Y P E O F A U D I T S AND PERCENT O F EFFORT:

       Financial/compliance )                                                                  L


       Economy/efficiency                      )     85
       Program r e s u l t s                   1
       A c c o u n t i n g systems                   15
OTHER A U D I T ORGANIZATIONS:

       State:        N o n e supported.
       Local:        Mecklenburg County.


                                                          82
                               NORTH DAKOTA
                           -I__-




AGENCY:    North Dakota State Auditot
AGENCY HEAD:    Robert Peterson, State Auditor
ADDRESS:    State Capitol
            Bismarck, North Dakota             58501
TELEPHONE NUMBER:     (701) 224-2241
EMPLOYMENT PROCEDURE: Elected by the electorate for a
    4-year term, with an unlimited number of terms.
AUTHORITY PROVIDED BY: State Constitution as imple-
    mented by statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
    State agencies                   60
    County governments               20
    City governments                 10
    School districts                 10
REPORTS PROVIDED TO: Governor, all members of the Legislature
    President of the Senate, and the Speaker of'the House.
STAFFING:
                               Total       .    College degrees   CPAs
                                                                  _I




     Auditors                   24                     24-          3
     Other professionals         1
     Clerical                    3
                  Total         28
EMPLOYMENT OF STAFF: Nonstatutory personnel system estab-
     lished by the incumbent State Auditor.
CONTRACTED AUDITS:     None.
FUNDING:    StateAppropriations
                     ----_I




              FY 74--$272,000
              FY 75--$402,000
              FY 76--$438,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
Financial/compliance             100
Economy/efficiency                 0
Program results                    0
OTHER AUDIT ORGANIZATIONS:
     State:     See p. 84.
     Local:     Cities of Bismarck and Fargo.
                                      83
                         --
                           NORTH DAKOTA
                           -I




AGENCY:     Legislative Council       -   Fiscal Section
AGENCY HEAD: Chester E. Nelson, Jr., CPA, Legislative Budget
    Analyst and Auditor
ADDRESS:    State Capitol
            Bismarck, North Dakota 58505
TELEPHONE NUMBER:     (701) 224-2916
EMPLOYMENT PROCEDURE: Appointed by Legislative Council foz
     an indefinite term.                                                  ,.
AUTHORITY PROVIDED BY:        State statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
     State agencies                             11
     Staff services to Legislature              89
REPORTS PROVIDED TO:     Information not available.
STAFFING:
                                 ----
                                 Total          -
                                                College degrees
                                                              -I   --
                                                                   CPAs
     Auditors                        1                    1          1
     Other professionals            3                     3
     Clerical
                     Total
                                 ---04
EMPLOYMENT OF STAFF: Nonstatutory personnel system established
     by the agency head.
CONTRACTED AUDITS:     Approximately 8% of budget.
FUNDING :                              -State _Appropriations
             75-76 Biennium                    $235,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
Financial/compliance )
Economy/efficiency     1         6
Program results        1
Accounting sustems               2
Legislative assistance          92
OTHER AUDIT ORGANIZATIONS:           See p. 8 3 .


                                          84
                                         -
                                         OHIO
         AGENCY:    Auditor of State
         AGENCY HEAD:      Thomas E. Ferguson, State -Auditor
         ADDRESSY' 88 E. Broad Street .
                   Columbus, Ohio 43215             .


         TELEPHONE NUMBER:      (614) 466-4858; FTS 942-4858
         EMPLOYMENT PROCEDURE: Elected by the electorate for a
              4-year term, with an unlimited number of terms.
     -   AUTHORITY PROVIDED BY:        State Constitution; as implemented
              by statutory law.
         ALLOCATION OF RESOURCES IN PERCENT:,
              Information not available
         REPORTS PROVIDED TO: Governor, all members of the Legis-
              lature, and the auditee.
         STAFFING:
                                          Total
                                         I _ -
                                                        College degrees   CPAs
                                                                          _I



              Auditor s                   469                 11F          10*
              0ther pro fes s iona1s      133
              Cler ical/examiner s
                                Total
                                         ---
                                           74
                                          676
         *1976 Information
         EMPLOYMENT OF STAFF:      Statutory State merit or civil service system.
         CONTRACTED AUDITS:      None
         FUNDING:                                       I
                                                               -
                                                        Auditees
                      FY   73--$4,505,000       $418,000
                      FY   74--$5,381,000       $405,000
                      FY   75--Information not available
                      FY   76--Information not available
-d




         TYPE OF AUDITS AND PRECENT OF EFFORT:
-        Financial/compliance      )
         Economy/efficiency        1     40.
         Program results                  0
         Accounting systems              15
         Preaudit                        40
         Other                            5
         OTHER AUDIT ORGANIZATIONS:

e          State: None reported.
           Loc'al: Columbus City Auditor.
                                               85
                                OKLAHOMA

AGENCY:     Office of the State Examiner and Inspector
AGENCY HEAD: John M. Rogers, CPA, State Examiner and
    Inspector
ADDRESS:     100 State Capitol
             Oklahoma City, Oklahoma 73105
                                                                     .. ..
TELEPHONE NUMBER:       (405) 521-3495                                       -
EMPLOYMENT PROCEDURE: Elected by the electorate for a
    4-year term, with an unlimited number of terms.
AUTHORITY PROVIDED BY: State Constitut.ion, as imple-
    mented by statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
    State agencies                50
    County governments            50
REPORTS PROVIDED TO: Governor, Speaker of the House and
    President of the Senate (when Legislature requires),
    and government officials.
STAFFING :
    Aud itor-s
                                Total
                                I-

                                 71
                                            College degrees
                                                    2-   ---          -
                                                                      CPAs
                                                                       2*
    Other professionals           3
    Clerical                     20
                                1 _


                  Total          94
    *1976 information
EMPLOYMENT OF STAFF: Special statutory personnel system estab-
    lished by the incumbent State Examiner and Inspector.
CONTRACTED AUDITS:      Approximately 10% of budget.
FUNDING :
                State                Auditee                  Federal.
                         -
            Appropriations        -----
                                  Reimbursements-        -----
                                                         Reimbursements
            FY   73--$337,000         $763,000
            FY   74--$360,000         $789,000
            FY   75--$451,000         $675,000                  --
            FY   76--$461,000         $731,000                 $6,000



                                 86
    TYPE OF AUDITS AND PERCENT OF EFFORT:
    Financial/compliance          80
    Economy/efficiency             0
    Program results                0
    Accounting systems            10
    Admini str at ion             10
    OTHER AUDIT ORGANIZATIONS:
         State:   See p. 8 8 .
         Local:   Oklahoma City Auditor.




                                 87

a
                                 OKLAHOMA

AGENCY:    Legislative Council         -   Fiscal Services Division
AGENCY HEAD:    Paul E. McElvaney, Director
ADDRESS:    305 State Capitol
            Oklahoma City, Oklahoma              73105
TELEPHONE NUMBER:     (405) 521-3201
EMPLOYMENT PROCEDURE: Appointed by the Director, Legislative                     .
     Council, for an indefinite term.
AUTHORITY PROVIDED BY:          State statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
           State agencies                  100
REPORTS PROVIDED TO:     Information not avail’able.
STAFFING:
     Auditors
                                      Total
                                           6
                                                 College degrees
                                                         5
                                                                   -
                                                                   CPAs
                                                                   Information
     Other professionals                   3             3             not
     Clerical                           1                           available
                   Total               10
EMPLOYMENT OF STAFF: Non-statutory personnel system established
     by the Director.
CONTRACTED AUDITS:     Information not available.
FUNDING:     Information not available.
PYPE OF AUDITS AND PERCENT OF EFFORT:
Financial/compliance              0
Economy/efficiency          1
Program results             )    100
OTHER AUDIT ORGANIZATIONS:            See 86.




                                           88
                               c
                                OREGON
                                __L




AGENCY:     Secretary of State
AGENCY HEAD:    Norma Paulus, Secretary of State
                (George Renner - Audits Supervisor)
ADDRESS:    112-A Labor & Industries Building
            Salem, Oregon 97310
TELEPHONE NUMBER:     (503) 378-3131; FTS 530-3131
EMPLOYMENT PROCEDURE: Elected by the electorate for a
    4-year term, with a 2-term limit.
AUTHORITY PROVIDED BY:' State Constitution.

ALLOCATION OF RESOURCES IN PERCENT:
    State agencies        85
    City governments       2
    Municipal corporations 3
    Other                 10
REPORTS PROVIDED TO: Governor, all members of the
    legislature, auditees and news media.
STAFFING:
    Auditors
                              --
                              Total      -
                                         College----
                                                 degrees               -
                                                                       CPAs
                                45             45                      15*
    Other professionals            0
    Clerical
                  Total
                              --6
                               51
*1976 Information
EMPLOYMENT OF STAFF:     Statutory State merit or civil
    service system.
CONTRACTED AUDITS:     None
FUNDING:    --
            Reimbursement from --
                               auditees -Local      qovernment units
                                                         I
                                                         I                -I




             FY 74--$ 825,000                              --
             FY 75--$  808,000                      $146,000
             FY 76--$1,026,000                      $153,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
Financial/compliance     )
Economy/efficiency       1    99
Program results          1                                     I   .




Accounting systems             1                     ,
                                                         1 '   I




                                   89
OTHER AUDIT ORGANIZATIONS:
    State:   None r e p o r t e d .
    Local:   C i t i e s of Salem, P o r t l a n d , and Eugene.
             Lane, Multnomah, and Marion c o u n t i e s .




                                      90
                            PENNSYLVANIA
                            -I----




    AGENCY:    Department of the Auditor General
    AGENCY HEAD:    A1 Benedict, Auditor General
    ADDRESS:    229 Finance Building
                Harrisburg, Pennsylvania        17120
    TELEPHONE NUMBER:       (717) 787-2543; FTS 637-2543
    EMPLOYMENT PROCEDURE: Elected by the electorate for a
*        4-year term; limited to 2 successive terms.
    AUTHORITY PROVIDED BY: State Constitution, as imple-
        mented by statutory law.
    ALLOCATIOa OF RESOURCES IN PERCENT:
        State agencies                         24
        County governments                     10
        School districts                       22
        Non-Governmental grantees               6
        Tax audits                              4
        Medical assistance                     10
        Public assistance                      18
        Fire and police pensions                6
    REPORTS PROVIDED TO:       Governor, Legislature, news media.
    STAFFING:
                                  ----
                                  Total        College d z r-
                                               -L__--       ees   CPAs
                                                                  I__




        Aud itors                    533   .    Information        18*
        Other professionals           53        not available
        Clerical
                     Total
                                  -  118
                                     704
        *1976 information
    EMPLOYMENT OF STAFF: Nonstatutory personnel system estab-
         lished by the incumbent Auditor General.
    CONTRACTED AUDITS:       None.
    FUNDING:    --
                State--
                      Appropriations-               LAuditees
                                                    -I_




                   FY   73--$ 8,420,000             $1,708,000
                   FY   74--$10,433,000             $2,142,000
                   FY   75--$ 9,619,000             $2,234,000
                   FY   76--$10,601,000             $2,426,000

                                      91
TYPE OF AUDITS A N D PERCENT OF EFFORT:
    Financial/compliance     )
    Economy/efficiency       )   100
    Program r e s u l t s    1
OTHER AUDIT ORGANIZATIONS:

     State: See p. 93.
     Local: City of Philadelphia; Carbon, Luzerne, Mercer,
       Lancaster, Allegheny and Lycoming Counties.

                                                             .*




                                 92
                               PENNSYLVANIA

    AGENCY:    Legislative Budget and Finance Committee
    AGENCY HEAD:    Richard Dario, Executive Director
    ADDRESS:    Senate Post Office Box 8 0
                Nain Capitol Building
                Harrisburg, Pennsylvania 17120
    TELEPHONE NUMBER:      (717) 787-5511; FTS 637-5511
    EMPLOYMENT PROCEDURE: Appointed by Legislative Budget and
.        Finance Committee for an indefinite term.
    AUTHORITY PROVIDED BY:     State statutory law.
    ALLOCATION OF RESOURCES IN PERCENT:
          State agencies       100
    REPORTS PROVIDED TO:     Information not available.
    STAFFING:
                                   Total
                                   --I
                                     ---
                                       I
                                                College degrees   CPAs
                                                                  P




          Auditors                    0                           Information
          Other professionals         9               9              not
          Clerical                    2                            available
                       Total         11
    EMPLOYMENT OF STAFF: Non-statutory personnel system
      '  established by the Executive Director.
    CONTRACTED AUDITS:     None.

    FUNDING:     -I__        ----
                State AJpropriations
                -




                   PY 75--$270,000
                   FY 76--$292,000
    TYPE OF AUDITS'AND PERCENT OF EFFORT:
    Financial/compliance                    0
    Economy/efficiency                      0
    Program resu.lts/evaluations            70
    Fiscal reports                          30
    OTHER AUDIT ORGANIZATIONS:       See p. 91.



                                       93
                                ---
                                RHODE -----
                                      ISLAND
AGENCY:    Office of the Auditor General
AGENCY HEAD:     Anthony Piccirilli, CPA, Auditor General
ADDRESS 87 Park Street
        Providence, Rhode Island              02908
TELEPHONE NUMBER:       (401) 277-2435
EMPLOYMENT PROCEDURE: Appointed by the Joint Committee
     on Legislative Affairs for an indefinite term.                  .
AUTHORITY PROVIDED BY:          State statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
    State agencies               100
REPORTS PROVIDED TO: Each member of the Joint Committee
    on Legislative Affairs
STAFFING :
                                Total
                                -11_
                                            Colleqe degrees
                                                      -_c__
                                                              CPAs
    Auditors                     12                6*          6*
    Other professionals           2
    Clerical                      2
                 Total           16
*1976 Information
EMPLOYMENT OF STAFF:        Unclassified status.
CONTRACTED AUDITS:      None.
FUNDING:     ----
             State             ---
                     Appropriations
                     -_I_




               FY 75--$198,000
               FY 76--$306,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
Financial/compliance        )
Economy/efficiency          1    90
Program results             1
Accounting systems               10

OTHER AUDIT ORGANIZATIONS:
    State:     See p . 95.
    Local :    None reported     .
                                       94
                                  RHODE ISLAND

a   AGENCY:    Bureau of Audits
    AGENCY HEAD:     Lloyd A. Oakley, Chief
    ADDRESS:    2 8 9 Promenade Street
                Providence, RI 0 2 9 0 8             '2




    TELEPHONE NUMBER:      (401) 2 7 7 - 2 7 6 8
-   EMPLOYMENT PROCEDURE:        Civil Service posi'tion
    AUTHORITY PROVIDED BY:         Information not available
L




    ALLOCATION OF RESOURCES IN PERCENT:
         State agencies                            50
         City governments                          45
         Regional school districts                  5


    REPORTS PROVIDED TO:       Government agencies; general public.'          ,
    STAFFING:
                                  -Total
                                    -           College degrees
                                                -           I-----
                                                                       --
                                                                       CPAs
        Auditors                    31                    Information not
        Other professionals          0                       available
        Clerical
                     Total
                                    -1
                                    32                                  I




    EMPLOYMENT OF STAFF:       Statutory State Civil Service system
    CONTRACTED AUDITS:      None
    FUNDING:    State Appropriations
                --      ------
                   FY 75--$480,000
                   FY 76--$533,000
    TYPE OF AUDITS AND PERCENT OF EFFORT:
        Financial/compliance          )
        Economy/efficiency            1    97
        Program results                     1
        Accounting systems                  2

    OTHER AUDIT ORGANIZATIONS:            See p. 94.
                 \


                                                95
                                          SOUTH CAROLINA

AGENCY:

AGENCY HEAD:
              O f f i c e of t h e S t a t e A u d i t o r

                          W i l l i a m T. P u t n a m , S t a t e A u d i t o r                           a
S T R E E T ADDRESS:               Wade Hampton S t a t e O f f i c e B u i l d i n g
                                   C o l u m b i a , South C a r o l i n a

MAILING ADDRESS:                    P . O . Box 11333
                                    C o l u m b i a , SC 29211

TELEPHONE NUMBER:                     ( 8 0 3 ) 758-3106

EMPLOYMENT PROCEDURE:              A p p o i n t e d by t h e S t a t e B u d g e t a n d
    C o n t r o l B o a r d f o r a 4 - y e a r term, w i t h a n u n l i m i t e d .
      number of terms.
AUTHORITY PROVIDED BY:                       State s t a t u t o r y l a w .

ALLOCATION O F RESOURCES I N PERCENT:

      State agencies                                    100

REPORTS PROVIDED TO:               G o v e r n o r , a u d i t e e s , a l l members o f t h e
      l e g i s l a t u r e , Federal agencies, and t h e general p u b l i c .
STAFFING:

      Auditors
                                               ----
                                               Total
                                                 13
                                                             -----
                                                             C o l l e g e degrees
                                                                         13
                                                                                            CPAs
                                                                                            LI



                                                                                              4
      O t h e r professionals
      Clerical
                      Total
                                               ---152
EMPLOYMENT O F S T A F F :                C l a s s i f i e d by a S t a t e c l a s s i f i c a t i o n
      s y st e m   .
CONTRACTED AUDITS:                     None.
FUNDING:           --
                   State                ---
                              Appropriations
                             ..-

                       FY 7 4 - - $ 1 9 6 , 0 0 0
                       FY 75--$304,000
                       FY 7 6 - - $ 3 4 4 , 0 0 0

TYPE O F A U D I T S AND PERCENT O F EFFORT:
      Financial/compliance                          100
      Economy/efficiency                              0
      Program r e s u l t s                         Limited

OTHER A U D I T ORGANIZATIONS:

        State:
        Local:
                        See p . 9 7 .
                        N o n e reported.

                                                        96
                                                                                                           a
                               ----------
                               SOUTH CAROLINA

a   AGENCY:    Legislative Audit Council
    AGENCY HEAD:     George Schroeder, Executive Director
    ADDRESS:     5 0 0 Bankers' Trust Tower
                 Columbia, South Carolina 2 9 2 0 1
    TELEPHONE NUMBER:      ( 8 0 3 ) 758-5322
c

    EMPLOYMENT PROCEDURE:       Elected by the Legislative Audit for
         a term of four y e a r s with a n unlimited number of terms.
,
    AUTHORITY PROVIDED BY:       State statutory law.
    ALLOCATION OF RESOURCES IN PERCENT:
         State agencies          100
    REPORTS PROVIDED TO:      All reports are public documents
    STAFFING :
                                    Total
                                    -.----      College degrees
                                                -_I_-----
                                                                   CPAs
                                                                   ---
         Auditors                     10               10         Information
         Other professionals           2                2             not
         Clerical                      2
                                     - I _
                                                                   available
                       Total          14
    EMPLOYMENT OF STAFF: Non-statutory personnel system
         established by the Executive Director.
    CONTRACTED AUDITS:      None.
    FUNDING:     State Appropriations
                 ---I--                            CETA Funds
                                                   -      --
                  FY 75--$100,000                   $20,000
                  FY 76--$206,0OO                   $40,000

    TYPE OF AUDITS AND PERCENT OF EFFORT:
    Financial/compliance         50
-   Economy/efficiency )
    Program results      1       50
    OTHER AUDIT ORGANIZATIONS:         See p. 9 6 .



                                           97
                                  -----
                                  SOUTH DAKOTA

AGENCY:      Department of L e g i s l a t i v e Audit
AGENCY HEAD:          Gordon M i l b r a n d t , A u d i t o r General
ADDRESS:      State Capitol
              P i e r r e , S o u t h Dakota             57501
TELEPHONE NUMBER:             ( 6 0 5 ) 224-3595
EMPLOYMENT PROCEDURE:           Appointed by t h e L e g i s l a t u r e for a n         .
    8 - y e a r term w i t h a n u n l i m i t e d number o f terms.
AUTHORITY PROVIDED BY:                 S t a t e s t a t u t o r y law.                  *

ALLOCATION OF RESOURCES I N PERCENT:
     State agencies                       35
     County governments                   25
     C i t y governments                  20
     School d i s t r i c t s             20

REPORTS PROVIDED TO:              Governor, legislators, and g e n e r a l
     public.
STAFFING:

     Auditors
     Other p r o f e s s i o n a l s
                                          Total
                                          I_--




                                            37
                                             4
                                                          College degrees
                                                          ------_----
                                                                 20"
                                                                            _-CPAs
                                                                             O*          e
     Clerical                                7
                            Total              48
     1976 i n f o r m a t i o n
EMPLOYMENT O F STAFF: N o n s t a . t u t o r y p e r s o n . n e 1 sys-em e s t a b -
    l i s h e d by t h e Auditor G e n e r a l .
CONTRACTED A U D I T S :       None.
FUNDING:      -
               State Appropriations
               ---.^------..--



                FY    73--$441,000
                FY    74--$555,000
                E'Y   75--$690,000
                FY    76--$766,000

TYPE OF A U D I T AND PERCENT O F EFFORT:
     Financial/compliance                      85
     Economy/efficiency                         0
     Program r e s u l t s                      0
     Accounting systems                        15


                                                    98
                                      TENNESSEE-.
                                      --I_-c




    AGENCY:    Comptroller o f the Treasury
    AGENCY HEAD: William R. Snodgrass, Comptroller of the
        Treasury (Frank Greathouse, 6PA - Director, Division
        of State Audit.)
    ADDRESS:    State Capitol
                Nashville , Tennessee         37219
c   TELEPHONE NUMBER:       (615) 741-2501; FTS 853-2501
    EMPLOYMENT PROCEDURES: Elected-by the legislature as a
        whole for a 2-year term with an unlimited number of
        terms.
    AUTHORITY PROVIDED BY:       State Constitution as implemented
        by statutory law.
    ALLOCATION OF RESOURCES IN PERCENT:
        State agencies               48
        County governments           40
        City governments              7
        Non -gove r nmen t
          grantees                    5

    REPORTS PRDVIDED TO:       All members of the Legislature and
        general public.
    STAFFING:
                                     ---
                                     Total        College degrees
                                                  _I_----
                                                                          CPAs
        Auditors     '                168               168                9*
        Other-professionals              4                4
        Clerical                     ---
                                       13
                     Total            185
        *1976 information
    EMPLOYMENT OF STAFF: Nonstatutory personnel system estab-
        lished by the incumbent Comptroller of the Treasury.
.
    CONTRACTED AUDITS:       None.
    FUNDING:    -
                State         --
                         Appropriations           1
                                                   Reimbursements
                                                   1_------




                 FY 73--$1,647,000                      $130 ,0 0 0
                 F Y 74--$1,69OfOOO                     $132,000
                 FY 75--$1f964f000                      $136,000      ,

                 FY 76--$2,228,000                      $342,000

                                             99     '
TYPE OF AUDITS AND PERCENT OF EFFORT:
    Financial/compliance        1
    Econony/efficiency          1   90
    Program results             1
    Legislative assistance          10

OTHER AUDIT ORGANIZATIONS:
    State:   None.
    Local:   Hamilton County.
                                         .




                                100
                                             TEXAS


e           AGENCY:    State Auditor's Office
            AGENCY HEAD:    George W. McNiel, CPA, State Auditor
            STREET ADDRESS : Sam Houston State Office Building, Room 409
                             14th and Brazos Streets                    I
                             Austin, Texas                              I
                                                                                        I
                                                                                        i
                                                                                        I
            MAILING ADDRESS : P.O. Box 12067, Capitol Station                           I
        .    i                Austin, TX 78711                                      I
                                                                                    I
    ,
    I
            TELEPHONE NUMBER:     (512) 475-4115                                    i
                                                                                    I
*           EMPLOYMENT PROCEDURE: Appointed by the Legislative Audit '
                Committee and confirmed by the Senate for a 2-year term)
                with an unlimited number of terms.                     I

            AUTHORITY PROVIDED BY:       State statutory law.
                                                                                1

            ALLOCATION OF RESOURCES IN PERCENT:                                 j

                State agencies                   100
            REPORTS PROVIDED TO: Governor, all members of the Legislature,
                the news media, and the general public.

e           STAFFING :
                Aud i tor s
                                         ---
                                         Total
                                          108
                                                       College degrees
                                                             1_



                                                            108
                                                               _-
                                                                         --
                                                                         CPAs
                                                                          19*
                Other professions          33                33
                Clerical                   13
                                         ---
                             Total        154
                *1976 information
            EMPLOYMENT OF STAFF: Nonstatutory personnel system established
                by the State Auditor.
            CONTRACTED AUDITS:    None

*
                              -
                       Statexpropriations
            FUNDING:     FY 74--$1,934,000
                         FY 75--$2,443,000
r                        FY 76--$2,805,000

            TYPE 0F.AUDITS AND PEiRCENT OF EFFORT:
                Financial/compliance     1
                Economy/efficiency       1 74
                Program results             0
                (continued on next page)
                                                 101
     Accounting systems            17
     Adm in is t r a t i v e       6
     Position classification         3

OTHER A U D I T ORGANIZATIONS:
     State: See p. 103.
     Cities of San Antonio and Dallas; County of El Paso.




                                                            c




                                 102
                                          - -
                                          TEXAS*

            AGENCY:    Legislative Budget Board
            AGENCY HEAD: William W. Wells, Assistant Director,
                Program Evaluation
            ADDRESS:    Box 12666 - Capitol Station
                        Austin, Texas 78711
x           TELEPHONE NUMBER:    (512) 475-6565
    *   *   EMPLOYMENT PROCEDURE:    Information not available.
4


            AUTHORITY PROVIDED BY:     Information not available.
            ALLOCATION OF RESOURCES IN PERCENT:
                         Information not available
            REPORTS PROVIDED TO: Legislative Budget Board, members
                 of the Legislature, auditee.
            STAFFING:
                                      Total
                                      ---       College degrees
                                                -I_--p-
                                                                  CPAs
                                                                  ---
                 Aud i tor s             10*           Information
                 Other professionals                       not
                 Clerical                               ava ilable
                 *1976 information
            EMPLOYMENT OF STAFF:     Information not available.
            CONTRACTED AUDITS:     Information not available.
            FUNDING:    Information not available.
            TYPE OF AUDITS AND PERCENT OF EFFORT:
                Financial/compliance                  Information
                Economy/efficiency                       not ,

                Program results                        available
                Other(inc1uding
                  preaudit
            OTHER AUDIT ORGANIZATIONS:    See pp. 101-102.



                                              103
AGENCY:     O f f i c e o f t h e Utah S t a t e A u d i t o r

AGENCY HEAD:         R i c h a r d G. J e n s o n , CPA, S t a t e A u d i t o r

ADDRESS:      221 S t a t e C a p i t o l
              S a l t L a k e C i t y , Utah      84114

TELEPHONE NUMBER:            ( 8 0 1 ) 533-5361

EMPLOYMENT PROCEDURE:       E l e c t e d by t h e e l e c t o r a t e f o r a
     4-year term a n d c a n n o t b e re-elected.
                                                                                                    '   ,
AUTHORITY PROVIDED BY:               S t a t e C o n s t i t u t i o n and s t a t u t o r y law.           c



ALLOCATION OF RESOURCES I N PERCENT:

     State agencies                  100
REPORTS PROVIDED TO:     Governor, L e g i s l a t i v e Committee,
    and t h e general p u b l i c .
STAFFING:                              Total
                                       -IIY
                                                    C o l l e g e degrees-     --
                                                                               CPAs

     Auditors                            27                    27                  13
     O t h e r professionals              1                     1
     Clerical
                          Total
                                       ----
                                          5
                                         33
                                                                1


EMPLOYMENT OF S T A F F :         Statutory State merit or c i v i l
     s e r v i c e system.
CONTRACTED AUDITS:             None.
FUNDING:      State
              ----      Appropriations              Federal R-e--i-m b u r s e m e n t s
                                                    -
               FY    73--$424,000
               FY    74--$517,000
               FY    75--$625,000
               FY    76--$715,000

T Y P E O F A U D I T S AND PERCENT O F EFFORT:

     Financial/compliance                                              85
     Economy/efficiency                                                 0
     Program r e s u l t s                                              0
     S t a t u t o r y d u t i e s unrelated t o a u d i t i n g       15

OTHER AUDIT ORGANIZATIONS:

      State:        See p. 1 0 5 .
      Local:        Salt L a k e C o u n t y A u d i t o r .

                                                 104
                                             --
                                             UTAH

     AGENCY:    Utah Legislative Auditor General
     AGENCY HEAD:    Mont Kenney, Auditor General
     ADDRESS:    412 State Capitol
                 Salt Lake City, Utah 84114
     TELEPHONE NUMBER:     (801) 533-6481                                 m
                                                    I

1’   EMPLOYMENT PROCEDURE: Appointed by State Legislature for
          a 6-year, renewable term.
4
     AUTHORITY PROVIDED BY:           State Constitution as implemented
          by statutory law.                                                          \




     ALLOCATION OF RESOURCES IN PERCENT:
          State agencies               100
     REPORTS PROVIDED TO’: Legislative Management Committee and all
          members of the Legislature.
     STAFFING:
                                      Total
                                      ---               College degrees
                                                              -I----
                                                                              CPAs
                                                                              --
          Aud i tor s          17                             17                5
          Other professionals    0
          Clerical            -- 2
                      Total    19
     EMPLOYMENT OF STAFF:       Appointed by the Auditor General.
     CONTRACTED AUDITS:    .   None
     FUNDING:    FY 75--$300,000
                 FY 76--$450r000
     TYPE OF AUDITS AND PERCENT OF EFFORT:
         Financial/compliance            )
         Economy/efficiency              )    100
         Program results                 1
     OTHER AUDIT ORGANIZATIONS:               See p. 104.




                                              105
                                              VERMONT

AGENCY:       Auditor o f Accounts
AGENCY HEAD:          A l e x a n d e r V.    Acebo, A u d i t o r of A c c o u n t s
STREET ADDRESS:             109 S t a t e S t r e e t
                            Montpelier, Vermont
MAILING ADDRESS:             Pavilion Building
                 I           Montpelier, VT 05602
TELEPHONE NUMBER:              ( 8 0 2 ) 828-2281;          FTS 832-2281                          ..
EMPLOYMENT PROCEDURE:           E l e c t e d by t h e e l e c t o r a t e f o r a
    2 - y e a r term, w i t h a n u n l i m i t e d number of terms.                              *

AUTHORITY PROVIDED BY:               S t a t e C o n s t i t u t i o n , a s imple-
    m e n t e d by s t a t u t o r y law.

ALLOCATION O F RESOURCES I N PERCENT:

      State agencies                                        57
      State college                                          2
      State colleges/universities                            9
      M u n i c i p a l d i s a s t e r claims              32

REPORTS PROVIDED TO:   Governor, a l l members of t h e
    Legislature, and t h e g e n e r a l public.
STAFFING:
                                         --
                                         Total          College d e g r e e s
                                                      e--
                                                                                  ---
                                                                                  CPAs

      Auditors                                15                 11*              Information
      Other professionals                                                            not
      Clerical                           --1                                      avaZl a b l e
                         Total                16
      *1976 i n f o r m a t i o n

EMPLOYMENT OF STAFF:                S t a t u t o r y S t a t e merit o r c i v i l
    service system.
CONTRACTED AUDITS:              A p p r o x i m a t e l y 29% of b u d g e t .

FUNDING:       S t a t e Appropriations
               ---_I-                    --
                     FY   73--$207,000
                     FY   74--$224,000
                     FY   75--$408,000
                     FY   76--$247,000


                                               106
      TYBE OF AUDITS AND PERCENT-OF EFFORT:
         Financial/compliance      95
         Economy/efficiency         0
         Program results .          0
         Advisory assistance
           to municipalities        5




                                                   t




                                                   i




                                              ..
..-




                                  107
                               VIRGIN IA

AGENCY:    Auditor of Public Accounts
AGENCY HEAD:    Charles K. Trible, CPA, Auditor of Public
    Accounts
STREET ADDRESS:     1701 F & PI Center
                    12th and Nain Streets
                    Richmond, Virginia
MAILING ADDRESS:     P.O. Box 1295                              -.
                     Richmond, VA 23219
TELEPHONE NUMBER:     (804) 786-5199; FTS 936-5199
EMPLOYMENT PROCEDURE: Elected by the Legislature as
    a whole for a 4-year term, with an unlimited number
    of terms.
AUTHGRLTY PROVIDED BY:     State statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
     State agencies               57
     County governments           35
     City governments              8

REPORTS PROVIDED TO:     Governor, Legislative Committee and
     general public.
STAFFING:
                               Total
                                ---    College degrees   CPAs
    Auditors                     81          53x---      --2*
    Other professionals           9
    Clerical                      9
                  Total          99                             I
    *1976 information                                           !       I




EMPLOYMENT OF STAFF:     Special Statutory Auditor's Office
            .
    s y s tem
                                                                    I



CONTRACTED AUDITS:     None.
FUNDING:    State Appropriations
                     I--




             FY 74--$1,195,000
             FY 75--$1,335,000
             FY 76--$1,435,000

                                 108
        TYPE OF AUDITS AND PERCENT OF EFFORT:
            Financial/compliance       95
            Economy/efficiency          0
            Accounting systems             3
            Special projects               2
        OTHER AUDIT ORGANIZATIONS:
            State: See p. 110.          *
            Local: Cities of Richmond, Newport News, Roanoke,
              and Hopewell.
    *
c




                                     109
                                        -
                                  VIRGINIA
    AGENCY:    Joint Legislative Audit and Review Commission
    AGENCY HEAD:      Ray D. Pethtel, Director
    ADDRESS: 823 East Main Street - Suite 200
             Richmond, Virginia 23219
    TELEPHONE NUMBER:      (804) 786-1258; FTS 936-1258
    EMPLOYMENT PROCEDURE: Appointed by Joint Legislative Audit
         and Review Commission and confirmed by House delegates
         for a 6-year term.
    AUTHORITY PROVIDED BY:      State statutory law.
    ALLOCATION OF RESOURCES IN PERCENT:
         State agencies         100
    REPORTS PROVIDED TO: Governor, Legislative committees, members
         of the State Legislature., and State agencies.
    STAFFZNG:
                                 Total
                                 --I-        --
                                             Colleqe degrees
                                                         _I    CPAs
                                                               -I-




        Auditors                       O
        Other professionals           14            14
        Clerical                 -II
                                       4
                     Total            18
    EMPLOYMENT OF STAFF: Non-statutory personnel system established
         by the Director with approval by the Commission.
    CONTRACTED AUDITS:      Information not available.
    FUNDING:    State --
                -I
                                  -
                       Appropriations
                 FY   75--$267,000
-                FY   76--$334.,OOO
                 FY   77--$456,000
                 FY   87--$508,000
    TYPE OF AUDITS AND PERCENT OF EFFORT:
        Financial/compliance           0
        Economy/efficiency             0
        Program results                0
        Program evaluation        100
    OTHER AUDIT ORGANIZATIONS:        See p. 108.

                                       110
                                                  WASHINGTON
         AGENCY:              Office of   State Auditor
         AGENCY HEAD:              Robert V. Graham, State Auditor
         ADDRESS:              Legislative Building
                               Olympia, Washington 98504
         TELEPHONE NUMBER:                (206) 753-5280; FTS 434-5280
          EMPLOYMENT PROCEDURE: Elected by the electorate for a
              4-year term with an unlimited number of terms,
         AUTHORITY PROVIDED BY: State Constitution as imple-
4            mented by statutory law.
         ALLOCATION OF RESOURCES IN PERCENT:
                            State agencies           50
                            County governments       25
                            City governments         25
          REPORTS PROVIDED TO: Governor, all members o f the Legis-
              lature, and the general public.
          STAFFING:
                         Auditors
                                                  Total
                                                  -II_




                                                   187
                                                            -------
                                                            College degrees
                                                                  187
                                                                               CPAs
                                                                               I-




                                                                                7"
                         Other professionals         2             2
                         Clerical
                                        Total
                                                  ----
                                                    22
                                                   211
        -. .
                         * 19'76 information
           i   .




          EMPLOYMENT OF STAFF:              Statutory State merit or civil
              service system.
          CONTRACTED AUDITS:              None.
          FUNDING:             -I_-      -     --
                               State Appropriations         Auditees
                                                            -----       Federal Reimbursements
                                                                        ---------I_---




        l 1i                    FY 74--$1,182,000          $1,257,000            --
    1              1 .          FY 75--$1,78Of0O0          $1,586,000         $193,000
                                FY 76--$1,962,000          $1,804,000         $185,000
          TYPE OF AUDITS AND PERCENT OF EFFORT:
                         Financial/compliance              90
                         Economy/efficiency                 0
                         Program results                    0
                         Accounting systems                10

                                                          111
OTHER AUDIT ORGANIZATIONS:
    State:   See p. 113.
    Local:   K i n g , Pierce and Spokane counties.
             C i t i e s of Bellevue, S e a t t l e , Spokane and Tacoma.




                              112
                                             WASHINGTON

e        AGENCY:
         AGENCY HEAD:
                        Legislative Budget Committee
                             Thomas R. Hazzard, Legislative Auditor
         ADDRESS:        102 Insurance Building
                         Olympia, Washington 98504
         TELEPHONE NUMBER:           (206) 753-5796; FTS 434-5796

r
         EMPLOYMENT PROCEDURE: Appointed by the Legislative Budget
              Committee for an indefinite term.
c        AUTHORITY PROVIDED BY:             State statutory law.
         ,ALLOCATION OF RESOURCES AND PERCENT OF EFFORT:
                    State agencies         100
         REPORTS PROVIDED TO:             All members of the Legislature and
              general public.         .

         STAFFING:
                   Aud i tor s
                                            Total
                                            I--


                                              9
                                                                 -----
                                                            College degrees-
                                                                 9
                                                                                 _
                                                                                  CPAs
                                                                                  I


                                                                               Information
          I   ,.   .Other prbfessionals       3                  3                 not
                   Clerical                   3                                 available
                                Total       -r
     .   EMPLOYMENT OF STAFF: Non-statutory personnel system established
             by the Legislative Auditor.
         CONTRACTED AUDITS:          None.
         FUNDING:             -
                         State Appropriations
                          FY 74--$180,000
                          FY 75--$327,000
                          FY 76--$415,000
I        TYPE OF AUDITS AND PERCENT OF EFFORT:
                   Financial/compliance                0
0.                 Economy/efficiency             1
                   Program results                1    70
                   Special studies,
                     Legislative support               30
         OTHER AUDIT ORGANIZATIONS:               See p. 111.

                                                      113
                          -
                           WEST VIRGINIA
                           ---I-




AGENCY:     Legislative Auditor's Office
AGENCY HEAD:     Encil Bailey, Legislative Auditor
ADDRESS:     Room 415 - Main Unit
             State Capitol
             Charleston, West Virginia      25305
                                                                               i
TELEPHONE NUMBER:     (304) 348-2151; FTS 924-2151
                                                                                   5
EMPLOYPIENT PROCEDURE: Appointed by the Joint Committee
    on Government and Finance for an indefinite term.
                                                                          #I(      b.

AUTHORITY PROVIDED BY:     State statutory law.
ALLOCATION OF RESOURCES IN PERCENT:                                     -,

    State agencies         90
    Feder.al audits        10
                                                                         . I
                                                                       t ? .




REPORTS PROVIDED TO:     Governor and responsible officials.
                                                                        i'
STAFFING:
    Auditors
                           --
                           Total
                              27
                                      c--   --degrees
                                      Colleze
                                            13
                                                  ---.   CPAs
                                                          ---
                                                         Information
    Other professionals        6             3                not
    Clerical
                Total
                           ---429                         available

EMPLOYMENT OF STAFF:     Information not available.
CONTRACTED AUDITS:     Approximately 7 % of budget.              "i.



FUNDING :
             State Appropriations
             -I_         ---I




               FY 75--$690,000
               FY 76--$775,000
TYPE OF AUDITS AND PERCENT OF EFFORT:                                              t
                                                                                   .    ,




    Financial/compliance         )
    Economy/efficiency               80
    Program results
    Accounting systems               15
    Other                             5


                                     114
                                           WISCONSIN
                                     . - I --




AGENCY:      Legislative Audit Bureau
AGENCY HEAD:         Robert R. Ringwood, CPA, State Auditor
ADDRESS:         131 W. Wilson Street - Suite 502
                 Madison, Wisconsin 53703
TELEPHONE NUMBER:         '   (608)266-2818); FTS 366-2818
EMPLOYMENT PROCEDURE: Appointed by the Joint Committee
    on Legislative Organizaton for an indefinite term.
AUTHORITY PROVIDED BY: State Constitution implemented by
    statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
        State agencies                 100
REPORTS PROVIDED TO:            Governor, House, and the Senate.
                                                                    . ,


STAFFING :
                                      Total
                                      --              College degrees
                                                                 7-
                                                                          CPAs
                                                                          ---
        Auditors .    I                         41           41            16
 :::'   Other professional                       3
        Clerical                       I-
                                                 4
                     Total                      48
EMPLOYMENT OF STAFF:            Statutory State merit or civil service
    systern.
'CONTRACTED AUDITS:           None
FUNDING:                  ---
             State Appropriations
             ---                                            - Reimbursements-
                                                      Federal
                  FY 74 -$761,000                              --
                  FY 75--$860,000                            $ -1,000
                  FY 76--$893,000                            $28,000
TYPE OF AUDITS AND PERCENT OF EFFORT:

        Financial/compliance                     1
        Economy/efficiency                       1     100
        Program results                          1
OTHER AUDIT ORGANIZATIONS:
        State:     See p. 116.
        Local:     Milwauliee County.

                                                115
                            WISCONSIN
AGENCY:    Bureau of Municipal Audit
AGENCY HEAD:      Roger E. Alff, CPA, Director
ADDRESS:    201 E. Washington Avenue
            Madison, Wisconsin 53702
TELEPHONE NUMBER:       (608) 266-3401; FTS 366-3401
EMPLOYMENT PROCEDURE: Appointed by the Administrator, Div$+
    sion of State/Local Finance, for an indefinite term.            1


AUTHORITY PROVIDED BY:       State statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
    County governments           30
    City governments             20
    Village governments          15
    Schools                      15
    Other loc,al units           20
REPORTS PROVIDED TO:       Governor.
STAFFING:
                       Total           College-
                                       ---        ----
                                               degrees   CPAs
    Auditors              71                  71         -7P
    Other professionals    4                  4 -
    Clerical
                Total
                       ---83b
    "1976 information
EMPLOYMENT OF STAFF:       Statutory State merit or civil service
    system  .
CONTRACTED AUDITS:       None.
FUNDING:    -State                -
                     Appropriations       Auditees
                                          -I-----




             FY   73--$28,000             $1,308,000
             FY   74--$29,000             $1,428,000
             FY
             FY
                  75--
                  76--   --               $1,461,000
                                          $1,592,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
    Financial/compliance         85
    Economy/efficiency            0
    Program results               0
    Accounting systems            5
    Special assistance           10
OTHER AUDIT'ORGANIZATIONS:        'See p . 115.
                                 116
                                         WYOMING
                                      I-.--


    AGENCY:    Legislative Service Office
    AGENCY HEAD:       J. F. Fitzgibbons, Legislative Auditor
    ADDRESS:     State Capitol Building - Room 203
                 Cheyenne, Wyoming 82001,
    TELEPHONE NUMBER:       (307) 777-7889; FTS 328-7889
9   EMPLOYMENT PROCEDURE: Appointed by the Legislative Manage-
        ment Council f o r an indefinite term.
    AUTHORITY PROVIDED BY:       State statutory law.
    ALLOCATION OF RESOURCES IN PERCENT:
        State agencies         100
    REPORTS PROVIDED TO: Governor, all members of the
        Legislature, and news media.
    STAFFING:
                                     Total
                                     ---                    College deEees
                                                            ---I       ---     CPAs
        Auditors                              3                   3          Inforiiat ion
        Other professionals             1                         1             not
        Cler icil                    ---1                                     available
                      Total             5
    EMPLOYMENT OF STAFF: At the pleasure of the Legislative
        Management Council.
    CONTRACTED AUDITS:       None.
    FUNDING:                --
                 State Apprpriations
                  FY   73--$ 42,000                     b

                  FY   74--$ 88,000
                  FY   75--$126,000
                  FY   76--$140,000
    TYPE OF AUDITS AND PERCENT OF EFFORT:
        Financial/compliance                         5
        Eccnomy/efficiency                           0
        Program results                              0
        Accounting systems                          40
        Special studies/analyses                    55
    OTHER AUDIT ORGANIZATIONS:
        State:     See p. 118 and 119.

                                                  117
                            WYOMING
                            -I-




AGENCY:    State Examiner
AGENCY HEAD:    D. D. Bonham, State Examiner
ADDRESS:     819 West Pershing Avenue
             Cheyenne , Wyoming 82002
TELEPHONE NUMBER:     (307) 777-7797; FTS      -   328-7797
EMPLOYMENT PROCEDURE: Appointed by the Governor and confirmed
    by the Senate for a 4-year term with an unlimited numberJ        U
    of terms.
AUTHORITY PROVIDED BY:      State constitution implemented by        t

    statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
    State agencies          10
    County governments      40
    City governments        10
    School districts        20
    Special districts       20
REPORTS PROVIDED TO: State law prohibits release of reports.
     Copies are available for public inspection with county
     clerks.
STAFFING :
                            Total
                            --            --
                                          Collegedwees
                                                     I   _    CPAs
    Auditor s                  13              16fo rma tion--
    Other professionals         1                     not
    Clerical                --I
                                2                  available
                 Total         16
EMPLOYMENT OF STAFF:     StatutBry State civil service system.
CONTRACTED AUDITS:     None.
FUNDING:     State Amrosr iations
             FY 75--$262,000
             FY 76--%366,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
    Financial/compliance            100
    Economy/efficiency                0
    Program results                  0

OTHER AUDIT ORGANZATIONS:        See pp. 117, 119.
                                         118
                                     WYOMING         2   .



AGENCY:          State Auditor's Office
AGENCY HEAD:            James B. Griffith, State Auditor
ADDRESS:          Room 113 Capitol Building
                  Cheyenne, Wyoming 82001
TELEPHONE NUMBER:             (307) 777-7831; FTS 328-7831
<;   r


EMPLOYMENT PROCEDURE: Elected by the electorate for a
     4-year term with an unlimited number of terms.
AUTHORITY PROVIDED BY:              Attorney General's opinion.
ALLOCATION OF RESOURCES IN PERCENT:
             State agencies         100
REPORTS PROVIDED TO:' Information not available.
STAFFING:
                          --
                          Total
                            2
                                     College
                                     I_




                                             2
                                                --
                                           --degrees         --
                                                             CPAS
                                                             InErmation
                            8               8                   not
                          - 11                               available
                Total       21
EMPLOYMENT OF STAFF: Statutory State merit or civil service system.
CONTRACTED AUDITS:              Information not available.

TYPE         bF AUDITS AND PERCENT OF EFFORT:
             Financial/compliance          1    5
         '   Economy/efficiency            1
             Program results                     0
             Accounting systems                 61
             Preaudit                           16
             Administration                     18
OTHER AUDIT ORGANIZATIONS:                See pp. 117 and 118.



                                          119
                                  AMERICAN .SAMOA
AGENCY:        Ogfice of the Territorial Auditor
AGENCY HEAD:          Ted L. Gabbitas, CPA, Territorial Auditor
ADDRESS:        Government of American Samoa
                Office of the Territorial Auditor
                Pago Pago, American Samoa 96799                             1   .




TELEPHONE NUMBER: Route calls through commercial overseas
          overseas operator.
                                                                                    C

EMPLOYMENT PROCEDURE: Appointed by the Governor €or a 2-year
     term with an unlimited number of terms.
AUTHORITY PROVIDED BY:                Executive order.                                  &


ALLOCATION OF RESOURCES IN PERCENT:
     Territorial agencies                   100
REPORTS PROVIDED TO:              Information not available.
STAFFING:
                                           Total   College degrees   -
                                                                     CPAs   ".

     Auditor s                               8
     Other r
           -
            xofes s i ona1s
     Clerical
                 A




                       Total
                                             2
                                             1
                                             -

                                            11
                                                      Information not
                                                         available                  e.
EMPLOYMENT OF STAFF:              A contract system.
CONTRACTED AUDITS:              None.
FUNDING:        Territorial Appropriations
                     FY 75--$70,000
                     FY 76--$75,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
                                                                                    3
                                                                                        *
                                                                                        ,-


Financial/compliance              )
Economy/efficiency          '     )   30                                                    i




Program results                        0
Accounting systems                    50
Preaudit                              10
Other                                 10
                                           120
                                      DISTRICT OF COLUMBIA


e            AGENCY:    Office of Municipal Audit and Inspection
             AGENCY HEAD:       David Legge, Director
             ADDRESS:    Room 804
                         415 12th Street, NW
                         Washington, D.C. 20004
             TELEPHONE NUMBER:       (202) 727-2540
         4

I'


         . EMPLOYMENT PROCEDURE: Civil service position,
                appointed by Mayor for an indefinite term.
I
             AUTHORITY PROVIDED BY:       Mayoral Executive Order.
             ALLOCATION OF RESOURCES IN PERCENT:
                  District government                 100
             REPORTS PROVIDED TO: Mayor, D.C. Auditor, U . S .
                  General Accounting Office.
             STAFFING:                   --
                                         Total            College Degrees   -
                                                                            CPAs
               Auditor s                       26               26           4
               Other professionals              1                1
               Clerical                        3
                            Total              30
             EMPLOYMENT OF STAFF: District of Columbia. and U . S . government
                  civil service systems.
             CONTRACTED AUDITS:       None.
             FUNDING:    D.C.
                         -
                                 AJpropriations
                                 I             _I                     ---
                                                            Federal Reimbursements
                          FY 74--$700,000                            --
                          FY 75--$700,000                       $ 68,000
                          FY 76--$662,000                       $116,000
     t
m
             TYPE OF AUDITS AND PERCENT OF EFFORT:
     *
1              Financial/compliance        )
               Economy/efficiency          )        100
               Program results                        0
             OTHER AUDIT ORGANIZATIONS:             See p . 122.


                                                      121
                         DISTRICT OF COLUMBIA
                         -------I
                                _




AGENCY:    Office of the District of Columbia Auditor
AGENCY HEAD:     Matthew S. Watson, District of Columbia Auditor
ADDRESS:      Room 945
              415 12th Street, NW
              Washington, D.C. 20004
TELEPHONE NUMBER:        (202)   629-4642                                           t

                                                                                            "L


EMPLOYMENT PROCEDURE: Appointed by Chairman Of the                           -
     District of Columbia Council and confirmed by the
                                                                                            1
     Council f o r a term of 6 years,                                        t i




AUTHORITY PROVIDED BY:        District of Columbia. constitution,,!
ALLOCATION OF RESOURCES IN PERCENT:
     District government                    100                              ,>
                                                                               __
                                                                                        .        ,


REPORTS PROVIDED TO:       U.S. Congress, Mayor and
     DOC. Council.
                                 Total            --    -
                                                  College        -*
                                                            Degrees   CPAs

                                                                                    e
S.TAFFING :                      -I_




     Auditors :                     8                       6*        ---,
     Other professionals:           0                                        iI



     Clerical :
                  Total
                                 --10*
                                    2
                                                                             I .


     *1976 information
EMPLOYMENT OF STAFF: Non statutory personnel system established
     by the D.C. Auditor.
CONTRACTED AUDITS:       None.
FUNDING:      DOC. Appropriations
              -----I_-




                PY 76--$163,000
                                                                                        '    a
TYPE OF AUDITS AND PERCENT OF EFFORT:
                                                                                        *

     Financial/compliance               1                                                        L


     Economy/efficiency                 1     90
     Program results                    1
     Accounting systems                       10
OTHER AUDIT ORGANIZATIONS:          See p. 121.

                                    122
                                        -
                                        GUAM

         AGENCY:    Auditor of Accounts
         -AGENCY HEAD:   Keith Andrews, Territorial Auditor
         ADDRESS:    Guam Legislature, P.O. Box 3 7 3
                     Agana, Guam 96910
         TELEPHONE NUMBER:    Route calls through commercial overseas
              operator
         EMPLOYMENT PROCEDURE:     Information not available.
     U


4        AUTHORITY PROVIDED BY:     Information not availab'le.
         A,LLOCATION OF RESOURCES IN PERCENT:
                    Information not available
         REPORTS PROVIDED TO:     Information not available.
         STAFFING:
                                          Total   College degrees   CPAs
              Auditors
          :   Ogher professionals            Information not available
              Clerical
         EMPLOYMENT OF STAFF:     Information not available.
         CONTRACTED AUDITS:     Information not available.
         FUNDING:     Information not available.
         TYPE OF AUDITS AND   PERCENT   OF EFFORT:

         Financial/compliance
         Economy/efficiency
         Program results                     Information not available
         Other (including
           preaudit )
         OTHER AUDIT ORGANIZATIONS:       Information not available.
     c
2.




                                          123
                            PUERTO RICO
AGENCY:    Office of the Controller of Puerto Rico
AGENCY HEAD:    Felix L. Salgado, Acting
                Controller of Puerto Rico
STREET ADDRESS:     463 Ponce de Leon Avenue
                    Hato Rey, Puerto Rico
MAILING ADDRESS:     PO Box 2290
                     San Juan, Puerto Rico        00936
                                                                                  I
TELEPHONE NUMBER: Route calls through commercial overseas operator
     FTS: In D.C. 472-6620; elsewhere 967-1221; local (809)765-3877           .
                                                                                  L
EMPLOYMENT PROCEDURE: Appointed by the Governor, comfirmed by         :
     Legislature, for a 10-year term with an unlimited number
     of terms.
AUTHORITY PROVIDED BY:     Commonwealth constitution implemented by
     statutory law.
ALLOCATION OF RESOURCES IN PERCENT:
     Commonwealth agencies              83
     County governments                 17
REPORTS PROVIDED TO: Governor, Legislative assembly,
     Judiciary, press and general public.
STAFFING :                   Total           College Degrees   CPAs
     Auditors :             202                   202
     Other professionals:    18                    18
     Clerical:               44
                     Total=
EMPLOYMENT OF STAFF: Non statutory personnel system established
     by the Controller.
CONTRACTED AUDITS:     Approximately 2% of budget.                        1




FUNDING:     Commonwealth Appropriations
               FY 75--$2,805,000
               FY 76--$3,400,000
TYPE OF AUDITS AND PERCENT OF EFFORT:
     Financial/compliance           1
     Economy/efficiency             )    100
     Program results                1

                                   124
                                     VIRGIN ISLANDS

e       AGENCY:    U.S. Government Comptroller
        AGENCY HEAD:     James A. Defenbach, CPA, Comptroller
        STREET ADDRESS:     Government House
                            St. Thomas, Virgin Islands
                                                                          *
        MAILING ADDRESS:     Post Office Box 7730
    <                        St. Thomas, VI 00801
%
        :TELEPHONE NUMBER: Route calls through commercial overseas
    a          operator, Local number (809) 774-1371.
J
        EMPLOYMENT PROCEDURE:        Appointed by U.S. Secretary of Interior.
        AUTHORITY PROVIDED BY:        Act of C o n g r e s s ,
        ALLOCATION OF RESOURCES IN PERCENT:
                Information not available
        REPORTS PROVIDED TO:     Information not available.
        STAFFING :
                                                Total      College degrees                         -
                                                                                                   CPAs
             Auditors                              21                      18                       Information
             Other professionals                    0                                                   not
             Clerical                               6                                                available
                          B
                                Total              27
        EMPLOYMENT OF STAFF:     U.S.     Civil Service System.
        CONTRACTED AUDITS:     Information not available.
        FUNDING:     V.I. Revenues
                     FY 75--$975,000
                     FY 76--$975,000
        TYPE OF AUDITS AND PERCENT OF .EFFORT:
    u
&
        Financial/compliance     )
        Economy/efficiency       )     100
        Program results          1



                                          125
        91507
                                                             W.S.   GOVERNMENT P R I m I N G OFFICE : 1977 0-731-611/113