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RHODE ISLAND House Committee on Separation of Powers

April 21, 2004

Kate WadeProgram Evaluation Director

Wisconsin Legislative Audit Bureau

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Wisconsin and Rhode Island Comparisons

Many full-time legislators in Wisconsin

Legislative staffing levels differ between the two states

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Wisconsin’s Legislative Service Agencies

LegislativeAudit Bureau

Joint AuditCom m ittee

LegislativeFiscal Bureau

LegislativeCouncil

LegislativeReference Bureau

Revisor ofStatutes Bureau

Legislative TechnologyServices Bureau

Joint Comm ittee OnLegislative Organization

Legislature Judicial Executive

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Types of Audits

Financial and compliance

Management (economy and efficiency)

Policy analysis

Investigative

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Audit Outcomes

Increased accountability over the expenditure of public funds

Change

Findings “leveraged” by the agency

A long-term view

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Process: Methods for Audit Topic Selection

Statutory requirement

Direction by Joint Audit Committee

Required by public or private granting agencies as a condition of receipt of funds

Initiated independently by Audit Bureau

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Process: Audit Bureau Professional Staff

Program evaluators

Financial auditors

Information system specialists

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Process: Audit Findings Model

Background Statement – Why an audit?

Criteria – What should be?

Condition – What is? Effect – So what?

Cause – Why are criteria & condition different?

Recommendation – How do we address the effect?

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Process:Report Preparation

Audit team prepares draft

Internal review includes the State Auditor

Confidential exit draft reviewed with the agency

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Structure: Statutory Audit Authority

The Bureau’s authority extends to executive, legislative, and judicial branches.

The Bureau may audit any county, city or school district when requested by the Joint Legislative Audit Committee.

The Bureau may not infringe upon academic freedom in the University of Wisconsin.

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Structure: Statutory Expectations of Staff

Strictly non partisan

Observant of the confidential nature of any audit currently being performed

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Structure:Joint Legislative Audit Committee

10-member Committee, created by Chapter 224, Laws of 1975

Co-chairpersons of the Joint Committee on Finance are members

Two majority party members from the Senate and the Assembly

Two minority party members from the Senate and the Assembly

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Wisconsin Legislative Audit Bureau Organizational Structure

LEGISLATURE

Joint Committee OnLegislative Organization

Joint LegislativeAudit Committee

STATE AUDITORJanice Mueller

DEPUTY STATE AUDITOR

FINANCIAL AUDIT DIVISION

PROGRAM EVALUATIONDIVISION

INFORMATION SYSTEMSSUPPORT UNIT

ADMINISTRATIVESERVICES

SPECIAL ASSISTANTTO THE STATE AUDITOR

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Contact with the Legislature

Legislative leadership appoints the State Auditor State Auditor and audit staff meet with requestors

and other interested legislators Audit staff and State Auditor conduct briefings

with individual legislators State Auditor and audit staff present testimony at

public hearings

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Examples of Value-Added via Program Evaluation

Assessment of compliance with non-financial statutory requirements

Variation among service delivery sites can be detected

Case file reviews add descriptive, programmatic information to the legislative process

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Additional Resources

NCSL

NLPES Website

Selected States: Idaho, Nebraska, Wyoming, and Wisconsin

Ensuring the Public Trust update