Auditing in the States - nasact.org · Mike Harmon Auditor of Public Accounts January 2016 January 2020 Louisiana Legislative Auditor Daryl G. Purpera Legislative Auditor November

Auditing in the States A SUMMARY

2017 EDITION

Copyright 2017

The National Association of State Auditors, Comptrollers and Treasurers

449 Lewis Hargett Circle Suite 290

Lexington, KY 40503 www.nasact.org

Manufactured in the United States of America

Price: $100.00

Table of Contents

Part I – Professional Certifications Obtained by Agency Leadership ..................... 1

1. Agency Head, Professional Certifications .................................................................. 3 2. Deputies or Chief Assistants, Professional Certifications ........................................... 6

Part II – Audit of Basic Financial Statements and Single Audits ............................. 9

3. Audit of Basic Financial Statements and Single Audit ............................................... 11 4. Audits of Local Governments ................................................................................... 14

Part III – Agency Resources ...................................................................................... 19

5. Appropriations and Budgets ..................................................................................... 23 6. Top Management Salaries ....................................................................................... 25 7. Salary Ranges .......................................................................................................... 27 8. Salary Averages ....................................................................................................... 33 9. Average Years of Experience ................................................................................... 43

10. Positions Allocated, Positions Filled ......................................................................... 47 11. Organization of Agency Staff ................................................................................... 52 12. Average Staff Turnover, Bargaining Units, IT Audit Function ................................... 57 13. Composition of Agency Staff .................................................................................... 59 14. Training Resources .................................................................................................. 63 15. Agency Use of Internet Technology ......................................................................... 67

Appendices

A. 2017 Auditing in the States Survey ....................................................................... A - 1

2017 Auditing in the States: A Summary

Part I Professional Certifications Obtained by Agency Leadership Fifty-four audit agencies representing 49 states, Guam and Puerto Rico provided responses to the survey that served as the basis for this compilation, 2017 Auditing in the States: A Summary. Table 1: Agency Head, Professional Certifications

Many agency heads have obtained professional certifications, as follows:

26 are certified public accountants (CPAs)

9 are certified fraud examiners (CFEs) 5 are certified government financial

managers (CGFMs) 2 are certified information system

auditors (CISAs) 1 is a certified internal auditor (CIA)

Table 2: Certifications of Deputies or Chief Assistants At least one deputy or chief assistant is a CPA in 38 state audit agencies. Thirteen agencies reported at least one deputy or chief assistant who is a CGFM, and 8 agencies identified at least one deputy or chief assistant who is a CIA. Ten agencies identified at least one deputy or chief assistant as a CFE, and 3 identified at least one deputy or chief assistant as a CISA.

Of the total number of deputies or chief assistants that have obtained professional certifications, 53 are CPAs, 12 are CFEs,16 are CGFMs, 3 are CISAs, and 10 are CIAs.

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Table 1 AGENCY HEAD, PROFESSIONAL CERTIFICATIONS

(Part I: Q1-4)


State/Agency Agency Head Agency Head Title Date of First Service Current Term Ends Professional Certifications/Degrees Attained

CPA CFE CGFM CISA Other Alabama

Department of Examiners of Public Accounts Ronald L. Jones Chief Examiner October 1982 September 2017 X X Certified Forensics

Examiner, CGFO Alaska Division of Legislative Audit

Kris Curtis Legislative Auditor March 2012 N/A X X

American Samoa * Territorial Audit Office

Liua Fatuesi Territorial Auditor

Arizona Office of the Auditor General

Debbie Davenport Auditor General October 1999 October 2019 X X X

Arkansas Division of Legislative Audit

Roger A. Norman Legislative Auditor January 2007 N/A X X J.D., CFF, CGMA

California Office of the State Auditor

Elaine M. Howle State Auditor August 2000 X X

Colorado Office of the State Auditor

Dianne E. Ray State Auditor June 2011 June 2021 X M.P.A.

Connecticut Office of the Auditors of Public Accounts

John C. Geragosian State Auditor January 2011 June 2017, upon appointment of successor

Robert J. Kane State Auditor January 2017 June 2019, upon appointment of successor

Delaware Office of the Auditor of Accounts

R. Thomas Wagner, Jr. Auditor of Accounts January 1989 January 2019 X X CICA

District of Columbia * Office of the District of Columbia Auditor

Kathleen Patterson District of Columbia Auditor December 2014

Florida Office of the Auditor General

Sherrill F. Norman Auditor General July 2015 No specified term X

Georgia Department of Audits and Accounts

Greg S. Griffin State Auditor July 2012 Indefinite term of office X

Guam Office of Public Accountability

Doris Flores Brooks Public Auditor January 2001 December 2020 X X M.B.A.

Hawaii Office of the Auditor

Leslie H. Kondo State Auditor May 2016 May 2024 J.D.

Idaho Legislative Services Office, Audits Division

April Renfro Division Manager April 2012 N/A X

Illinois Office of the Auditor General

Frank J. Mautino Auditor General January 2016 December 2025

Indiana State Board of Accounts

Paul D. Joyce State Examiner December 2013 December 2017 X

Iowa Office of the Auditor of State

Mary Mosiman Auditor of State May 2013 December 2018 X

Kansas Legislative Division of Post Audit

Scott E. Frank Legislative Post Auditor September 2010 No term

Kentucky Office of the Auditor of Public Accounts

Mike Harmon Auditor of Public Accounts January 2016 January 2020

Louisiana Legislative Auditor

Daryl G. Purpera Legislative Auditor November 2009 X X

Maine Office of the State Auditor

Pola A. Buckley State Auditor January 2013 January 2021 X X

Maryland Office of Legislative Audits

Thomas J. Barnickel III Legislative Auditor July 2012 N/A X

Page 3


(Part I: Q1-4)



CPA CFE CGFM CISA Other Massachusetts Office of the Auditor of the Commonwealth

Suzanne M. Bump Auditor of the Commonwealth January 2011 January 2019 Massachusetts Bar Association

Michigan Office of the Auditor General

Doug Ringler Auditor General June 2014 June 2022 X CIA

Minnesota Office of the Legislative Auditor

James Nobles Legislative Auditor November 1983 November 2019

Minnesota Office of the State Auditor

Rebecca Otto State Auditor January 2007 January 2019

Mississippi Office of the State Auditor

Stacey E. Pickering State Auditor January 2008 December 2020

Missouri Office of the State Auditor

Nicole R. Galloway State Auditor April 2015 January 2019 X X

Montana Legislative Audit Division

Angus Maciver Legislative Auditor July 2016 June 2018

Nebraska Office of the Auditor of Public Accounts

Charlie Janssen Auditor of Public Accounts January 2015 January 2019

Nevada Legislative Counsel Bureau, Audit Division

Rocky Cooper Legislative Auditor December 2015 N/A X M.B.A.

New Hampshire Office of Legislative Budget Assistant

Michael W. Kane Legislative Budget Assistant September 2015 December 2018 M.P.A.

New Jersey Office of the State Auditor

Stephen M. Eells State Auditor February 2010 February 2015 and until a successor is appointed

X

New Jersey Office of the State Comptroller

J. Philip Degnan Comptroller October 2015 J.D.

New Mexico Office of the State Auditor

Timothy Keller State Auditor January 2015 December 2018 X M.B.A.

New York Office of the State Comptroller

Thomas P. DiNapoli State Comptroller February 2007 December 2018

North Carolina Office of the State Auditor

Beth A. Wood State Auditor January 2009 January 2021 X

North Dakota Office of the State Auditor

Joshua C. Gallion State Auditor January 2017 December 2020

Northern Mariana Islands * Office of the Public Auditor

Michael Pai Public Auditor

Ohio Office of the Auditor of State

Dave Yost Auditor of State January 2011 January 2019 Biennial Attorney Registration

Oklahoma Office of the State Auditor and Inspector

Gary Jones State Auditor and Inspector January 2011 January 2019 X X

Oregon* Division of Audits

Kip Memmott Director May 2017 N/A

Pennsylvania Department of the Auditor General

Eugene DePasquale Auditor General January 2013 January 2021 Attorney

Puerto Rico Office of the Comptroller

Yesmín M. Valdivieso Comptroller July 2010 June 2020 X

Rhode Island * Office of the Auditor General

Dennis E. Hoyle Auditor General April 2012 X

South Carolina Legislative Audit Council

K. Earle Powell Director January 2015 January 2019 M.P.A.

Page 4


(Part I: Q1-4)



CPA CFE CGFM CISA Other South Carolina

Office of the State Auditor George L. Kennedy, III State Auditor October 2015 N/A X

South Dakota Department of Legislative Audit

Martin L Guindon Auditor General January 2001 January 2025 X

Tennessee Office of the Comptroller of the Treasury

Justin P. Wilson Comptroller of the Treasury January 2009 January 2019 J.D.

Texas Office of the State Auditor

Lisa R. Collier First Assistant State Auditor October 2014 N/A X X CIDA

U.S. Virgin Islands * Office of the Inspector General

Steven van Beverhoudt Inspector General

Utah Office of the State Auditor

John Dougall State Auditor January 2013 January 2021 M.B.A., M.S.E.E.

Vermont Office of the State Auditor

Douglas R. Hoffer State Auditor January 2013 January 2019 J.D.

Virginia Office of the Auditor of Public Accounts

Martha S. Mavredes Auditor of Public Accounts January 2013 January 2021 X CGMA, M.B.A.

Washington Office of the State Auditor

Pat McCarthy State Auditor January 2017 January 2021

West Virginia * Legislative Auditor’s Office

Aaron Allred Legislative Auditor October 2003

Wisconsin Legislative Audit Bureau

Joe Chrisman State Auditor October 2011 Serves at the pleasure of legislative leadership

Wyoming Department of Audit

Jeffrey C. Vogel Director January 2012 January 2018 Certified Examination Manager-State Bank Supervisor

Key CFE – Certified Fraud Examiner CFF – Certified in Financial Forensics CGFM – Certified Government Financial Manager CGFO – Certified Government Finance Officer CGMA – Chartered Global Management Accountant CIA – Certified Internal Auditor CICA – Certified Internal Controls Auditor CIDA – Certified Investment Derivatives Auditor CISA – Certified Information Systems Auditor CPA – Certified Public Accountant J.D. – Doctor of Jurisprudence M.B.A. – Master of Business Administration M.P.A. – Master of Public Administration M.S.E.E. – Master of Electrical Engineering Note * This information came from sources other than the Auditing in the States survey.

Page 5

Table 2 DEPUTIES OR CHIEF ASSISTANTS, PROFESSIONAL CERTIFICATIONS

(Part I: Q5-8)


State/Agency Name Title Professional Certifications Attained

CPA CFE CGFM CIA CMA CISA Other Alabama Department of Examiners of

Public Accounts

Christine Harden Deputy Chief Examiner X

CGMA, M.B.A.

Alaska Division of Legislative Audit

N/A


Melanie Chesney Deputy Auditor General


Kim Williams Assistant Legislative Auditor X X

CFF Paula Kinnard Assistant Legislative Auditor X

CFF


Doug Cordiner Chief Deputy State Auditor X

Ben Belnap Deputy State Auditor X

John Collins Deputy State Auditor X

Karen McKenna Deputy State Auditor X


Kerri Hunter Deputy State Auditor X

Matt Devlin Deputy State Auditor

X CISM

Monica Bowers Deputy State Auditor


John A. Rasimas Deputy State Auditor X


Kathleen A. Davies Chief Administrative Auditor X X X

X CGAP


Marilyn D. Rosetti Deputy Auditor General X

Gregory L. Centers Deputy Auditor General X

Matthew J. Tracy Deputy Auditor General X


Russel Clarke Deputy State Auditor X


Yukari B. Hechanova Deputy Public Auditor X X X

CGAP, CGMA Rodalyn Gerardo Special Assistant X X X

CGAP, CGMA

Llewelyn R. Terlaje Executive Secretary/Audit Supervisor X

CGAP Hawaii Office of the Auditor

Jennifer K.M. Ueki Deputy Auditor X

J.D. Ron T. Shiigi Administrative Deputy Auditor X X


N/A



Michael Bozymski Deputy State Examiner X

Tammy R. White Deputy State Examiner X X


Bernardo P. Granwehr Chief of Staff

Attorney Andrew E. Nielsen Deputy Auditor of State X X

Tamera S. Kusian Deputy Auditor of State X X


Justin Stowe Deputy Post Auditor

CGAP, PMP


Alice Wilson Assistant State Auditor X

CPM Sara Beth Gregory Chief of Staff

J.D.


Thomas H. Cole First Assistant Legislative Auditor/ Local Government Audit Services

X

CGMA


Heidi McDonald Deputy State Auditor X


Gregory A. Hook Deputy Legislative Auditor X

Massachusetts Office of the Auditor of the Commonwealth

Kenneth Woodland Deputy Auditor for Audit Operations X X X X Meredith Barrieau Assistant Deputy Auditor for Audit

Operations X X

CFF

Pamela Lomax First Deputy and Deputy Auditor for Administration and Finance

M.P.A.


Laura Hirst Deputy Auditor General X


Cecile Ferkul Deputy Legislative Auditor, Financial Audit Division

X

X

Judy Randall Deputy Legislative Auditor, Program Evaluation Division


Ramona Advani Deputy State Auditor, General Counsel

J.D. Greg Hierlinger Deputy State Auditor X

Page 6


(Part I: Q5-8)



CPA CFE CGFM CIA CMA CISA Other Mississippi

Office of the State Auditor Patrick Dendy Deputy State Auditor X


Michael A. Moorefield Chief of Staff

J.D. Sarah Swoboda Deputy Chief of Staff

J.D.


Cindy Jorgenson Deputy Legislative Auditor, Financial Compliance Audit

X

Joe Murray Deputy Legislative Auditor, Performance and Information Systems Audits



This position is not funded.


Stephen C. Smith Director of Audits X

Christopher M. Shea Deputy Legislative Budget Assistant X

M.P.A.


John J. Termyna Assistant State Auditor X

David J. Kaschak Assistant State Auditor X X



Sanjay Bhakta Deputy State Auditor X X X

CGMA Sunalei Stewart Chief of Staff X

J.D.

Emily Oster Director of Compliance & Quality Control X

CGMA Kevin Sourisseau Special Investigations Director X


Pete Grannis First Deputy Comptroller

Andrew SanFilippo Executive Deputy Comptroller – State and

Local Accountability

Tina Kim Deputy Comptroller – State Government Accountability

X X X X X

Gabe Deyo Deputy Comptroller – Local Government and School District Accountability


Kent McLamb Chief Deputy State Auditor X

CPM Donna Allen Deputy State Auditor X X X

Bill Styres Deputy State Auditor

CPM North Dakota Office of the State Auditor

Edwin J. Nagel Director X


Robert Hinkle Chief Deputy Auditor X X

Leanna Abele Assistant Chief Deputy Auditor of

Operations X

Marnie Carlisle Assistant Chief Deputy of Projects


Lisa Hodges Deputy State Auditor for State Agency, Performance, Special Investigative, Information Services, and Specialized Audits; and CFO

X X

Cindy Byrd Deputy State Auditor for Local Government Services

X

Oregon Division of Audits

Mary Wenger Deputy Director X

William Garber Deputy Director X


John M. Lori Deputy Auditor General for Audits X

Liz Gerloff Wagenseller

Chief of Staff

Martin Rowan Deputy Auditor General for Administration & Director of Human Resources

Victoria Madden Chief Counsel Attorney Puerto Rico Office of the Comptroller

Natanael Arroyo-Cruz Deputy Comptroller X



Marcia A. Lindsay Deputy Director M.P.A., CPM

South Carolina Office of the State Auditor

Jay Von Kannel Director - Medicaid Audits X Sue Moss Director - State Audits X Wayne Sams Director - Internal Audit Services X


Page 7


(Part I: Q5-8)



CPA CFE CGFM CIA CMA CISA Other Tennessee Office of the Comptroller of the

Treasury


Kelly F. Linder Chief of Staff X CGAP Verma L. Elliott Assistant State Auditor X X CGAP, M.B.A.


No current plans for a deputy position.

Deputy type responsibilities currently assigned among 4 audit directors/ managers (2 CPAs; 1 CPA/CFE; 1 CIA)

X X X


Susan Mesner Deputy State Auditor Economist


Staci Henshaw Deputy Auditor X CGMA


Ron Klein Deputy State Auditor Keri Rooney Deputy State Auditor Jan Jutte Deputy State Auditor X X

West Virginia * Legislative Auditor’s Office –

Performance Evaluation Research Division

West Virginia Legislative Auditor’s Office – Post

Audit Division


Paul Stuiber Deputy State Auditor for Performance Evaluation


Pamela Robinson Public Funds Administrator X

Key CFE – Certified Fraud Examiner CFF – Certified in Financial Forensics CGAP – Certified Government Auditing Professional CGFM – Certified Government Financial Manager CGMA – Chartered Global Management Accountant CIA – Certified Internal Auditor CISA – Certified Information Systems Auditor CISM – Certified Information Security Manager CMA – Certified Management Accountant CPA – Certified Public Accountant CPM – Certified Public Manager J.D. – Doctor of Jurisprudence M.B.A. – Master of Business Administration M.P.A. – Master of Public Administration PMP – Project Management Professional Note * Rhode Island and West Virginia Post Audit Division did not respond to the survey.

Page 8


Part II Audit of Basic Financial Statements and Single Audits State audit agencies perform a variety of types of audits. Table 3: Audit of Basic Financial Statements and Single Audit In 13 states the state auditor conducts 100 percent of the audit of the basic financial statements. In most cases (27 states and Guam), the audit is conducted jointly by the state auditor and CPA firms. CPA firms conduct 100 percent of the audit of the basic financial statements in 10 states and Puerto Rico. In 15 states the state auditor conducts 100 percent of the single audit. In most cases (21 states), the single audit is conducted jointly by the state auditor and CPA firms. The percentage conducted by each party varies considerably from state to state, ranging from less than one percent in Alabama to 98 percent in New Mexico conducted by CPA firms. CPA firms conduct 100 percent of the single audit in 14 states, Guam and Puerto Rico. Table 4: Audits of Local Governments Local governments are audited by 30 state audit agencies including Guam and Puerto Rico. The most common types of local government entities audited are:

School districts (22 respondents) Counties (19 respondents) Cities (13 respondents) Towns and villages (12 respondents) Non-profit/for-profit organizations

receiving federal/state funds (8 respondents)

A number of other local government entities are audited including community colleges, special districts, libraries, hospitals, courts and sheriffs.

Generally accepted government auditing standards and generally accepted auditing standards are used predominately in conducting local government audits. Twenty-seven states require financial statements of some or all local governments to be prepared in accordance with generally accepted accounting principles.

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School Districts CountiesCities Towns & VillagesNPO/For‐Profits

Page 9



Page 10

Table 3 AUDIT OF BASIC FINANCIAL STATEMENTS AND SINGLE AUDIT

(Part II: Q1-3)


State/Agency

Who audits the basic financial statements? Who conducts the single audit?

State audit agency conducts

audit (100%)

State audit agency conducts part/CPA firm conducts part - Number of agencies

contracted out; % expenditures to the primary government

CPA firm(s) conducts audit

(100%)


audit (100%)

State audit agency conducts part/CPA firm conducts part -

% conducted by CPA firm

CPA firm(s) conducts

audit (100%) If part or all single audit is contracted out,

who selects the auditor Alabama

Department of Examiners of Public Accounts

X X - 0.4% Individual departments/agencies


X - 7; 13% X - 41% State corporations select their own auditor. Department of Administration, Division of Finance selected contractor to audit Department of Health and Social Services FY15 major federal programs.


X - 5; 42.31% X - 61.3% The audited agency selects the auditor with help from the Auditor General's Office.


X - 7; 7.68% X - 5.25% The individual agency receiving a private audit selects the auditor.


X X The state auditor selects the contract auditor.


X X State auditor


X - 4 significant; 9.2% X


X X Office of Auditor of Accounts


X - 7.54% X


X X - approximately 40% The entity selects the CPA firm through a bid process. The cost of audits performed by CPAs are paid by the audited entity, not the Department of Audits.


X - 13 component units; 71% X The public auditor in conjunction with the audited agencies.


X X Office of the Auditor


X - 28 entities; 31% total revenue X


X X Office of the Auditor General


X - 2% (a component unit and public retirement system)

X


X - 5; 1% X


X X Contract Audit Committee


X - 1.67% governmental activities, 30.83% business type activities, 92.12%

component units

X The Office of the Auditor of Public Accounts has the right of first refusal for all agencies and component units of the state. We decline some agencies/component units and allow the agency to contract with a CPA firm.


X - 6 CPA's; < 1% of expenditures X - approximately 1% of federal expenditures

Legislative auditor

Page 11


(Part II: Q1-3)


State/Agency



audit (100%)




(100%)


audit (100%)





who selects the auditor Maine Office of the State Auditor

X X Component unit financial audits contracted out


X X State Comptroller's Office


X X The Office of the State Comptroller hires the CPA firm.


X - 24 agencies; 15% of expenditures X - 7% The auditor general


X - 9 component units and one enterprise fund; 17.4%

X - 10% The Minnesota State Colleges and Universities Chancellor's Office and each component unit



X - 21 agencies contracted; 43.6% of expenditures contracted

X - 60% The auditor is selected by the state agencies with input from the State Auditor's Office.


X - Approximately 29 entities; 30% X


X X


X X


X X Audit Subcommittee of the Legislative Commission


X - 80% X Legislative budget assistant


X - 6 agencies and pensions/benefit funds; 24%

X Department of the Treasury, Office of Management and Budget



X - 98% X - 98% Our single audits are done at the department level, not statewide. Each agency selects the auditor from a list of audit firms approved on an annual basis by the Office of the State Auditor.


X X Office of the State Comptroller and Governor’s Division of the Budget


X X


X - state auditor audits about 90% of basic financial statements

X - 10% contracted to CPA firms

Office of the State Auditor


X X Auditor of state, with input from component units and other state officials.


X - 81 entities; 42.25% of all expenditures

X - 1.7% It varies depending on statutory requirements.

Page 12


(Part II: Q1-3)


State/Agency



audit (100%)




(100%)


audit (100%)





who selects the auditor Oregon Division of Audits

X - 2 agencies; 10% X Audits Division


X X - 20% Governor's Office of the Budget


X X The CEO of each agency



Office of the State Auditor


X - 50% X - 50% Office of the State Auditor


X - 2.5% based on statement of activities expenses

X - <5% Auditor is selected by the state agency, but the auditor and the final report must be approved by the Department of Legislative Audit.


X X


X - 6 entities, 18% (FY 2015) X - 74% (FY 2015) Texas State Auditor's Office


X Contract 6 audits of component units/other entity

X State auditor or an assigned director over contracting


X X Auditor of accounts


X X


X X

West Virginia Legislative Auditor’s Office – Performance Evaluation Research Division

X X Office of the Legislative Auditor

West Virginia * Legislative Auditor’s Office – Post Audit Division


X X CPA firms perform audits of 6 component units/funds


X X Department of Audit

*Rhode Island and West Virginia Post Audit did not respond to the survey.

Page 13

Table 4 AUDITS OF LOCAL GOVERNMENTS

(Part II: Q4-8)


State/Agency Audit local

governments?

Types of Local Governments Audited

What audit standards are used?

Is GAAP required for local government financial statements?

If not, what framework is used? Cities Counties

Non-Profit Orgs/For-Profits

Receiving State/Federal

Awards Towns & Villages

School Districts Other

Alabama Department of Examiners of Public Accounts

Yes

X - 100%

X - 100% county school districts

GAAS, GAGAS Yes


No


Yes

X - 63%

Colleges - 82% GAAS, GAGAS, Uniform Guidance Yes


Yes X - 69.8% X - 100%

X - 82.5% Prosecuting attorneys - 100% GAAS, GAGAS No, regulatory basis per Arkansas Code


Yes X X X

X Any publicly-created entity. GAGAS


No GAAS, GAGAS (GAGAS is used only when required for single audits.)

Yes. Housing authorities are not required to prepare financial statements in accordance with GAAP.


No GAGAS Yes


No


Yes X - 100% Cities, towns, etc., as directed by the Legislative Auditing Committee, through citizen petition, or the auditor general’s discretion

GAAS, GAGAS Yes


Yes X – approx. 90%

GAGAS Yes


Yes X X X GAAS, GAGAS No. Cash/modified cash is used.


No


No


Yes

As directed by the general assembly GAAS, GAGAS By statute, GAAP is to be followed to the extent possible. Some smaller units of local government report on a cash basis.


Yes X - 99% X - 99% X - 100% X - 99% We audit all public libraries, all townships, all special taxing districts, all state universities, and 10% of public hospitals.

GAAS, GAGAS (GAGAS is the standard for single audits only.)

No, regulatory basis.

Page 14


(Part II: Q4-8)



governments?










Yes X - 10% X - 40%

X - 1% Intergovernmental entities organized under Chapter 28E of the Code of Iowa, landfills, community colleges, area education agencies, merged area schools, hospitals

GAAS, GAGAS GAAP is required for counties, schools, hospitals, community colleges, area education agencies and merged area schools; cash basis is used for cities, landfills and entities organized under Chapter 28E of the Code of Iowa.


No


Yes

X - approx.

60%

Local government fee officials (county clerks 100%, sheriffs 100%)

GAAS, GAGAS No. Regulatory basis for 115/120 counties; 5 of 120 counties follow GAAP.


No GAGAS. The engagement contracts for CPA firms performing audits of local governments in Louisiana are approved by the legislative auditor. These contracts require all local government audits to comply with GAGAS.

Yes. The engagement contracts for CPA firms performing audits of local governments in Louisiana are approved by the legislative auditor. These contracts require financial statements to be prepared in accordance with GAAP.


No GAAS, GAGAS Yes


No GAAS Yes


Yes X X X X Cities, towns and school districts are audited by request. Nonprofit organizations are audited as vendors receiving state funds.

GAAS, GAGAS Yes


No GAAS. If a single audit is required, the audit must be in accordance with GAGAS.

Yes


No


Yes X - 0.4% (3 of 853)

X - 70% (61 of 87)

The Minnesota Office of the State Auditor also audits regional organizations. The percentage of the population for these entities is undeterminable.

GAGAS Most entities are required to prepare financial statements in accordance with GAAP. Very small entities report on a non-GAAP basis. Entities use both a cash basis and regulatory basis.


Yes X - 37% GAAS, GAGAS We have some counties preparing GAAP financial statements and some preparing OCBOA (cash/modified cash) financial statements.

Page 15


(Part II: Q4-8)



governments?










Yes

X - 78

X Other political subdivisions such as cities and special districts upon petition by a subdivision's voters. Also, performance audits of transportation development districts and community improvement districts under separate statutory authority.

GAGAS No. Some local governments use cash basis.


No

Yes


Yes

X - 18 of 93

X - 10 of 520

GAAS, GAGAS No, cash basis


No


No


Yes X - less than 0.5 percent a

year

There are 590 school districts in NJ. We are statutorily required to audit any district with a negative fund balance. We also audit others based on a risk assessment. Actual school district audits - 3 to 4 per year.

GAGAS School districts and public authorities follow GAAP; cities and counties follow OCBOA as required by the state's Local Finance Law which mandates a modified cash basis.


Yes GAGAS


Yes X - 100% X - 100% X - 94% X - 100% GAAS, GAGAS. Very small local governments may be eligible for an agreed-upon procedures engagement in lieu of a full audit. The determination is made based on cash basis annual revenue.

Yes, cash basis


Yes X X X X X Fire districts, water districts, local authorities

GAGAS Yes. The City of New York is required by law to prepare GAAP financial statements. School districts and Boards of Cooperative Education Services (BOCES) are required by the State Education Department to prepare GAAP financial statements. All other local governments are encouraged to do so, but are not required,


No

Page 16


(Part II: Q4-8)



governments?










Yes X - unknown X - unknown

X - unknown X - unknown

GAGAS No. Counties are required to prepare

financial statements. Other local governments are not required to prepare their own financial statements. Cash/modified cash is used.


Yes X - 6.7% X - 24% X - <1% X - 23.5% X - 16.9%

GAAS, GAGAS Ohio Administrative Code 117-2-03 requires counties, cities and school districts, including educational service centers and community schools, and government insurance pools organized pursuant to section 9.833 or 2744.081 of the Ohio Revised Code to file annual financial reports prepared using GAAP. Regulatory basis and cash/modified cash is used.


Yes X - unknown (special

investigative audits only)

X - 100% X - unknown (special


X - unknown (special


X - unknown (special


District attorneys - 100%; emergency medical service districts - 100%

GAAS, GAGAS, special investigative audits do not follow standards.

No. Counties may choose GAAP or regulatory basis.


No GAAS, GAGAS Yes


Yes X - 100% Schools are only audited for selected objectives. School audits are not a complete audit of school operations, finances, etc. We also audit select non-profits such as volunteer fire relief associations. We audit approximately 300 municipal pension plans, various county officials, liquid fuel tax funds, and related funds within counties and municipalities.

GAGAS. Most, but not all, local government audits are conducted in accordance with GAGAS.

No. We conduct primarily compliance audits related to state funding. Any financial audits are conducted by other auditors. For some engagements of counties and municipal governments we conduct attestation examinations of statements prepared on a regulatory basis. Other audits of local governments are conducted as performance audits with the primary focus on compliance.


Yes X

X X X

GAGAS. For audits started before June 30, 2016, the Office of the Comptroller had its own set of auditing standards. After July 1, 2016, all our audits are performed under GAGAS.

Yes

Rhode Island Office of the Auditor General


No


No

Page 17


(Part II: Q4-8)



governments?










Yes X - <1% X - 100%

X - <1% Internal control reviews of cities with $100,000 to 600,000 of annual revenue.

GAGAS No. Not required of any local governments, but school districts all prepare GAAP statements. Local governments generally use modified cash basis.


Yes

X - 94%

Joint venture landfill - 100% GAGAS Yes


Yes

X

X Water districts, river authorities, councils of government, municipal transit authorities

GAAS, GAGAS Yes


No

GAAS, GAGAS Yes


No Some towns have elected auditors and others hire external auditors (CPA firms). For those towns that hire external auditors, GAGAS is utilized.

No. Towns that do not use GAAP usually use cash basis.


No GAAS, GAGAS. Localities are also required to follow the Auditor of Public Accounts Specifications for Audits, which include additional audit procedures specifically related to compliance with state laws and regulations.

Yes


Yes X X X Sewer districts GAAS, GAGAS Large entities are required to prepare in accordance with GAAP and smaller entities can prepare cash basis.


No



No


Yes

X - 5% per year or less

X - 20% per year

Special districts - <1% GAGAS Yes. Smaller entities can use cash basis.

* Rhode Island and West Virginia Post Audit did not respond to the survey. Key GAAP – Generally Accepted Accounting Principles GAAS – Generally Accepted Auditing Standards GAGAS – Generally Accepted Government Auditing Standards SAS – Statement on Auditing Standards

Page 18


Part III Agency Resources Activities of state audit agencies are to a large extent determined by funding. The amount of the budget determines the size and composition of the staff and the funds that are available for specific programs and activities. Examinations of agency budgets reveal a great deal about organizational operations, goals and priorities. Table 5: Appropriations and Budgets, FY 2017 State audit agency budgets for FY 2017 in-house audit work range from $833,722 (WV) to $83,542,354 (OH). Thirty-one state audit agencies reported funding from sources other than state appropriations. In addition, 19 agencies reported funding for FY 2017 contract work in amounts ranging from $71,017 (UT) to $23,947,191 (IL). Ten of these agencies reported funding from sources other than state appropriations. Table 6: Top Management Salaries, FY 2017 Information on top management salaries, including the positions of agency head, chief deputy/assistant, other deputies/assistants, and division head, is presented in Table 6. For FY 2017, agency head salaries range from $79,992 (WV) to $194,105 (CA). The average agency head salary is $131,695. Salaries for chief deputy/assistants range from $59,520 (PR) to $205,833 (CT), while salaries for other deputies/assistants range from $41,574 (IN) to $283,250 (NY). Salaries for division heads range from $48,000 (PR) to $283,250 (NY). Thirteen agency heads report having the use of a state automobile. One agency head is considered a civil service/merit system employee. Table 7: Salary Ranges, FY 2017 Table 7 presents salary ranges for various levels of staff: Audit managers: $38,880 (PR) to $175,296

(FL) Audit supervisors: $25,725 (KY) to $152,436

(FL)

Upper-level auditors: $30,480 (PR) to $131,568 (FL)

Middle-level auditors: $26,400 (PR) to $108,048 (VA)

Entry-level auditors: $14,378 (IN) to $108,048 (VA)

IT auditors: $26,400 (PR) to $126,528 (IL) Other audit staff: $15,080 (IA – audit interns)

to $140,864 (NY – directors/assistant directors)

Non-audit professional staff: $26,000 (KS) to $188,000 (LA)

Support staff: $14,160 (PR) to $131,568 (FL) Table 8: Salary Averages, FY 2017 The average salaries are: $96,347 for audit managers $78,811 for audit supervisors $67,129 for upper-level auditors $54,434 for middle-level auditors $46,902 for entry-level auditors $68,056 for IT auditors $79,143 for other audit staff $86,470 for non-audit professional staff $49,802 for support staff

0

20,000

40,000

60,000

80,000

100,000

Salary Averages

Manager SupervisorUpper Level Middle LevelEntry Level IT AuditorOther Audit Staff Non‐AuditSupport Staff

Page 19


Table 9: Average Years of Experience, FY 2017 The average number of years of experience within state audit agencies varies greatly. The average number of years of experience is: 20.2 for audit managers 15.2 for audit supervisors 10.0 for upper-level auditors 4.7 for middle-level auditors 1.7 for entry-level auditors 10.3 for IT auditors 13.0 for other audit staff 15.4 for non-audit professional staff 13.6 for support staff Table 10: Positions Allocated, Positions Filled, FY 2017 Numbers regarding positions allocated and positions filled during FY 2017 vary significantly from state to state. While some agencies had no positions allocated that were not filled, other agencies had a significant number of openings. Table 11: Organization of Agency Staff Thirty-eight state audit agencies are organized by function, while 9 are organized by teams, and 6 use a combination of functions and teams. Positions allocated/filled are presented for the following state agency functions: Financial audits Performance audits Attestation engagements IT audits Fraud/investigative audits Local government audits Local government IT audits

Information is also presented regarding local government audits, local government IT audits, and miscellaneous other audits. Table 12: Average Staff Turnover, Bargaining Units, IT Audit Function Average annual staff turnover rates range from 0 percent (WY) to 30 percent (NE), with an average annual rate of 13 percent.

Seven state audit agencies indicated that a bargaining unit represents a portion of their workforce, ranging from 1 to 94 percent of the overall staff. Twenty-eight state audit agencies have a separate IT audit group. Table 13: Composition of Agency Staff, FY 2017 Fifty state audit agencies responding to the survey report having CPAs on staff; the number ranges from 1 (KS) to 182 (FL). The percentage of CPAs on staff as a percentage of total professional staff ranges from 4 percent (KS) to 65 percent (MN). Some of the state audit agencies that reported a low percentage of CPAs are performance audit organizations, and therefore, would not necessarily need a large percentage of CPAs. A variety of other professional designations were reported. Table 14: Training Resources Thirty-two state audit agencies have a training director or similar position, allocating from 0.1 (MN) to 8 (NY) FTEs to this effort. Agencies have developed the following training curriculums: Financial audits (31 respondents) Performance audits (32 respondents) Compliance audits (28 respondents) IT audits (25 respondents) Attestation engagements (13 respondents) Forty-one agencies have developed courses for internal presentations, 20 agencies have a list of courses available to share with other states, and 9 agencies have courses packaged in a format that can be shared. Table 14 also presents FY 2016 training expenditures for both internally provided and externally provided training efforts and the average cost per hour expended for CPE. Table 15: Agency Use of Internet Technology Every state audit agency responding to the survey has a website and all include audit reports. Agencies report having various other information available on their websites, including

Page 20


audit summaries (33 agencies), staff directories (37 agencies), fraud hotlines (35 agencies), testimony (14 agencies), and social media links (20 agencies).

Twenty-five state audit agencies report using social media. Social media used includes Twitter (18 agencies); Facebook (16 agencies); LinkedIn (7 agencies); YouTube (2 agencies); as well as Flickr, Instagram, Periscope, and RSS Feeds (1 agency each). Thirteen agencies use social media to announce report releases, and 6 use it for recruiting.

0

10

20

30

40

50

60

Information Available onWeb Site

Reports Summaries Directories

Hotlines Testimony Social Media

Page 21



Page 22

Table 5 APPROPRIATIONS AND BUDGETS, FY 2017

(Part III: Q1)


State/Agency In-House Contract

State Appropriation Other Total State Appropriation Other Total Alabama

Department of Examiners of Public Accounts $11,932,346 $1,012,863 $12,945,209


$4,519,100 $750,000 $5,269,100


$18,066,500 $1,700,000 $19,766,500 $265,000 $90,000 $355,000


$39,644,391 $1,285,000 $40,929,391


$32,704,000 $1,410,000 $34,114,000


$7,676,348 $1,004,000 $8,680,348 $651,835 $2,178,660 $2,830,495


$10,900,869 $10,900,869


$2,703,400

$1,320,700


$36,000,000 $36,000,000


$35,846,802 $150,000 $35,996,802


$1,396,898 $1,396,898

Paid by respective agencies audited


$3,001,649 $2,800,000 $5,190,488


$1,333,168 $1,478,800 $2,811,968


$6,807,000 $6,807,000 $23,947,191 $23,947,191


$14,276,004 $8,600,000 $22,876,004

$448,116 $448,116


$939,642 $10,175,016 $11,114,658


$2,745,023 $2,745,023


$4,899,500 $8,965,400 $13,864,900


$9,013,341 $24,104,064 $33,117,405

$850,000 $850,000


$1,597,955 $2,139,458 $3,737,413


$14,233,291 $14,233,291


$18,481,453 $18,481,453


$16,123,900 $7,528,000 $23,651,900


$6,564,000 $6,564,000


$90,000 $7,000,000 $7,090,000


$6,642,664 $7,419,898 $14,062,562


$6,466,095 $1,812,456 $8,278,551 $496,063

$496,063


$4,394,133 $4,394,133 0 - paid for by agency under audit


$2,406,669 $1,326,449 $3,733,118


$3,513,162 $3,513,162 $106,950 $106,950


$3,210,886 $3,210,886 $570,000


$7,400,000

$7,000,000



$2,690,400 $817,700 $3,508,100

Page 23

Table 5 APPROPRIATIONS AND BUDGETS, FY 2017

(Part III: Q1)


State/Agency In-House Contract

State Appropriation Other Total State Appropriation Other Total New York Office of the State Comptroller

$43,600,000 $43,600,000


$13,631,401 $7,575,248 $21,206,649

$214,147 $214,147


$4,928,291 $1,752,925 $6,681,226


$31,550,781 $51,991,573 $83,542,354


$2,903,905 $8,093,790 $10,997,695


$11,500,000 $11,500,000 $600,000 $600,000



$39,690,000

$39,690,000



$1,611,181 $400,000 $2,011,181


$3,493,210 $2,207,639 $5,700,849 $1,002,000 $1,002,000


$3,623,777 $3,623,777


$22,726,100 $6,116,100 $28,842,200


$16,920,296 $1,488,500 $18,408,796 $3,286,500 $3,286,500


$3,264,600 $1,901,100 $5,165,700 $71,017 $71,017


$2,130,326

$2,130,326 $1,713,450

$1,713,450


$11,893,117 $1,006,845 $12,899,962


$6,662,000 $30,312,000 $36,974,000 $644,541 $328,127 $972,668


$833,722

$833,722



$7,879,589 $7,879,589


$1,752,094 $1,752,094 $1,008,800 $1,008,800


Page 24

Table 6 TOP MANAGEMENT SALARIES, FY 2017

(Part III: Q2, 14-16)


State/Agency

Agency Head Chief Deputy Salary Range

Other Deputy Salary Range

Division Head Salary Range Salary

Use of State Auto?

Civil Service/Merit System Employee?

Alabama Department of Examiners of Public Accounts

Yes, O No $80,287 - 122,232


$153,759 No No


$141,986 Yes, O No $140,437 $100,000 - 130,816


$185,439 No No $140,988 - 151,393 $136,889 - 140,988


$194,105 Yes, O No $171,420 $79,759 - 178,095 N/A


$173,628 No No $141,240 - 162,498 $141,240 - 162,498


$173,389 No No $133,231 - 205,833 $121,672 - 188,112


$110,667 Yes, O/P No $86,657 - 144,429 N/A N/A


$140,004 No No $80,640 - 201,600


$152,160 No No $97,152 - 143,688 N/A $89,472 - 133,584


$115,000 Yes, O No $100,249 $83,179 - 94,349


$141,720 No No $126,816 $126,816


$107,848 No No


$157,210 No No $90,000 - 160,000 $60,000 - 132,250 $70,000 - 151,032


$106,080 Yes, O No $60,762 - 109,018 $41,574 - 137,514 $68,328 - 122,512


$103,212

No No $79,934 - 113,755 $96,491 - 137,259 $87,880 - 125,050


$115,000 No No $105,000


$119,080 No No $101,200 $95,000 $83,500 - 101,200


$178,774 No No $130,000 - 191,000 $115,000 - 171,500


$104,749 No No $72,966 - 104,749


$167,474 No No $104,000 - 164,000 $93,400 - 155,000


$134,952 No No $112,000 - 140,000 $106,000 - 125,000 $100,000 - 115,000


$168,129 No No $147,113 $129,541


$144,406 No No $86,709 - 159,198


$108,500 No No $86,000 - 120,000 $86,000 - 120,000


$90,000 No No $77,500 - 90,000 $67,600 - 90,000 $67,400 - 90,000


$107,746 No No $92,152 - 99,940 $82,810 - 86,846


$107,094 No No $91,139 - 116,175 N/A


$85,000 No No $90,000 - 120,000 $90,000 - 120,000


$116,875 No No


$137,924 No No $91,026 - 140,849


$144,600 Yes, O No $130,000


Page 25

Table 6 TOP MANAGEMENT SALARIES, FY 2017

(Part III: Q2, 14-16)


State/Agency

Agency Head Chief Deputy Salary Range

Other Deputy Salary Range

Division Head Salary Range Salary

Use of State Auto?

Civil Service/Merit System Employee?


$85,000 No No $126,511 $110,011 $88,400


$151,500 Yes, O No $164,697 - 166,188 $130,383 - 283,250 $162,836 - 283,250


$127,561 Yes, O/P No $78,450 - 131,559 $73,025 - 141,382 $63,734 - 124,863


$105,768 No No $89,208 - 148,680 N/A N/A


$109,970 Yes, O No $104,770 - 139,984 $85,467 - 103,355 $71,011 - 128,585


$114,713 No No $90,000 - 100,000 $75,000 - 85,000


$150,336 No No $88,224 - 136,488


Yes, O No


$136,000 Yes, O/P No $59,520 - 114,000 $59,520 - 110,952 $48,000 - 103,296



$101,361 No No $77,986 - 144,274


$147,052 No Yes $71,902 - 133,179 $115,730 - 179,403


$125,596 No No


$190,260 Yes, O/P No $98,724 - 187,452


$181,128 No No $155,000 - 172,205 N/A N/A


$104,405 No No


$105,000 No No $95,000 $96,000 - 152,000


$178,950 No No $95,862 - 178,070 $73,385 - 164,912


$121,663 No No $125,004 $117,300


$79,992 No No N/A N/A



$122,096 No No $111,010 (no authorized

range)


$122,763 No No $96,072 - 120,096

* Rhode Island and West Virginia Post Audit did not respond to the survey. Key O – Official use O/P – Official and personal use

Page 26

Table 7 SALARY RANGES, FY 2017

(Part III: Q3-11)


State/Agency Audit Manager Audit Supervisor Upper-Level

Auditor Middle-Level

Auditor Entry-Level

Auditor IT Audit Staff Other Audit Staff Non-Audit

Professional Staff Support Staff Alabama Department of

Examiners of Public Accounts

$59,518 - 90,725 $50,119 - 80,287 $43,399 - 65,690 $35,590 - 53,995 $20,174 - 122,232

Alaska Division of Legislative

Audit

$106,235 - 143,501 $95,618 - 119,737 $83,939 - 99,640 $63,757 - 80,568 $55,944 - 61,345 Network specialist, data processing supervisor II: $88,224 - 132,510

Communication specialist II; administrative assistant II; administrative assistant I; audit operations manager: $44,820 - 77,160


$78,855 - 98,925 $63,284 - 83,300 $53,800 - 68,350 $48,300 - 57,050 Same as auditor levels

Attorney, statistician: $81,200 - 130,816

Administrative assistants, receptionist, accounting techs, and 2 CPAs: $34,700 - 98,925


$119,138 - 120,698 $97,222 - 113,415 $87,194 - 96,246 $65,707 - 87,922 $47,350 - 69,427 $65,707 - 113,415 Legal counsel: $140,988

Administrative services specialist; administrative assistant; administrative services manager: $48,817 - 74,162


$106,020 - 126,456 $79,464 - 115,200 $65,640 - 86,280 $54,780 - 71,976 $49,620 - 65,280 $65,640 - 115,200 Investigative/fraud auditors: $65,640 - 115,200

Various: $61,560 - 150,720

Various


$92,000 - 135,000 $77,520 - 107,070 $66,000 - 96,000 $58,880 - 79,964 $49,000 - 63,700 Included with performance

auditors

Controller I, technician IV, general professional V, program coordinator I, program assistant I, IT technician: $46,388 - 97,992


$101,477 - 157,575 $84,632 - 130,336 $64,460 - 99,592 $58,868 - 90,761 $50,967 - 77,886 $44,128 - 108,677


$70,734 - 117,890 (senior audit

manager)

$57,738 - 96,230 $53,963 - 89,938 $41,168 - 68,614 $35,954 - 59,924 Administrative accountant; administrative officer: $34,142 - 58,639


$70,128 - 175,296 $60,972 - 152,436 $59,772 - 131,568 $51,960 - 101,436 $47,040 - 93,252 Associate auditor, real estate senior auditor, IT audit analyst, senior IT audit analyst, lead senior IT audit analyst: $35,928 - 105,576

General counsel, chief attorney: $59,772 - 175,296

Executive secretary, administrative assistant, senior support services assistant, program specialist, IT support staff: $23,544 - 131,568


$75,294 - 116,388 $68,322 - 105,240 $61,740 - 97,152 $46,200 - 79,956 $42,012 - 52,008 $42,012 - 116,388 Other staff would include quality assurance auditors, standards experts, and data analysts. These positions span over many pay grades within the department's classification structure: $54,666 - 116,388

The department does not have any staff classified as non-audit professional.

The employees included in this group are all administrative support staff: $29,340 - 53,460


$60,482 - 106,599 $40,762 - 71,844 $33,911 - 59,768 Administrative officer: $33,911 - 59,768

Page 27


(Part III: Q3-11)




Auditor Entry-Level


Professional Staff Support Staff Hawaii Office of the Auditor

$99,648 $68,736 - 86,544 $68,000 - 84,432 $55,000 - 72,000 IT coordinator; assistant IT coordinator; general counsel; editor; assistant editor/designer

Executive secretary; secretary A; secretary B


Senior administrative assistant


$60,012 - 126,528 $50,004 - 86,100 $45,024 - 86,436 $42,012 - 75,100 $40,008 - 48,000 $40,008 - 126,528 Senior administrative manager, legal counsel, fiscal officer: $45,912 - 151,032

Administrative specialist, secretary, executive secretary, graphic designer, administrative clerk, senior paralegal specialist, office manager, senior fiscal assistant: $22,000 - 79,700


$68,328 - 122,512 $56,212 - 95,758 $51,090 - 95,758 $47,476 - 79,508 $14,378 - 72,124 $47,476 - 122,512 Directors and Office of Professional Standards' staff: $56,212 - 122,512

General counsel, director of local government fraud investigations, gateway specialist, IT support: $56,212 - 137,514

Administrative assistants, report processing supervisor, report processors, accountant/payroll, office manager: $26,702 - 64,974


$64,875 - 113,755 $58,864 - 99,778 $53,394 - 82,680 $49,358 - 75,088 $45,011 - 68,182 Auditor interns: $15,080 - 42,682

Senior network analyst and IT specialists: $56,014 - 99,778

Accountants (2) and secretaries (4): $33,446 - 78,790


$80,000 - 90,000 $70,000 - 85,000 (principal)

$55,000 - 65,000 (senior)

$50,000 - 60,000 (auditor)

$40,000 - 50,000 (associate auditor)

$55,000 - 80,000 Information system tech I: $26,000 - 32,000

Office manager: $35,000 - 50,000


$61,480 - 79,434 $25,725 - 71,338 $46,048 - 50,942 $39,179 - 43,022 $33,571 - 39,645 $33,571 - 76,270 $95,000 $31,027 - 88,146


$85,000 - 125,000 $67,500 - 101,000 $54,000 - 78,000 $47,000 - 60,000 $42,000 - 53,000 $42,000 - 125,000 General counsel, actuarial manager, senior actuary, chief administrative officer, chief information officer, comptroller, staff attorneys: $69,000 - 188,000

Administrative staff and IT support: $21,500 - 100,000


$62,136 - 85,362 $54,080 - 74,214 $53,768 - 63,898 $46,987 - 55,765 $40,643 - 48,090 $50,378 - 59,832

Secretary specialist (administrative assistant), business operations and HR coordinator: $35,318 - 61,610


$84,900 - 140,000 $66,800 - 119,500 $58,300 - 76,200 $54,000 - 63,000 IS analysts: $44,000 - 130,000

$28,800 - 83,900

Page 28


(Part III: Q3-11)




Auditor Entry-Level


Professional Staff Support Staff Massachusetts Office of the Auditor of the Commonwealth

$65,024 - 97,537 $59,113 - 88,671 $48,853 - 80,608 $43,000 - 66,619 $48,853 - 73,281 Manager of audit editing, staff editor, policy and communications analysts, QA manager, QA specialists, audit training manager, audit training specialist: $40,375 - 97,536

$40,375 - 157,081 Administrative assistant; executive assistant; staff analyst; senior staff analyst; staff assistant: $36,705 - 73,281


$99,055 - 110,622 $75,648 - 110,622 $68,027 - 72,558 $51,887 - 66,712 $47,398 Chief investigator, Office of Professional Practice, and audit interns: $40,987 - 121,200

Legislative liaison & media relations officer: $110,632

Administration and IT support: $30,339 - 110,622


$75,126 - 107,845 $63,329 - 94,106 $53,098 - 81,578 $44,788 - 75,711 $38,002 - 59,090 $57,023 - 119,956 Legal services director, business manager, IT support: $52,910 - 116,824

Administrative support: $39,881 - 90,703


$61,000 - 105,000 $67,000 - 96,000 $53,000 - 84,000 $48,000 - 70,000 $49,000 - 53,000 Attorney: $52,000 - 103,000

Support staff: $38,000 - 55,000


$56,270 - 90,000 $51,154 - 90,000 $67,624 - 80,000 $46,429 - 90,000 $42,198 - 90,000 $46,000 - 90,000 Investigator: $48,000 - 90,000 Deputy director, payroll administrator, vendor accounts, customer accounts, receptionist, administrative assistant, director of government affairs, and special projects officer: $37,839 - 66,218


$69,182 - 74,076 $43,432 - 63,538 $41,296 - 49,357 $39,511 - 43,138 $37,966 - 41,566 $66,559 - 78,893 $43,000 - 104,000 $32,040 - 64,485


$78,679 - 110,321 $57,168 - 77,956 $51,971 - 64,963 $44,304 - 54,094 $44,316 - 79,460 Financial, performance and IS audit staff fall under the same wage ranges, given their mutual responsibilities applying different skill sets.

Legal counsel: $83,471 - 106,400; training administrator: $44,770 - 56,635

Reception/admin aide; desktop publisher/word processor; admin manager: $29,649 - 46,258


$74,000 - 110,000 $60,000 - 75,000 $50,000 - 65,000 $45,000 - 65,000 $40,000 - 55,000 Same as auditor levels

Investigative examiner II: $40,000 - 65,000

$45,000 - 95,000 $27,000 - 55,000


$66,941 - 101,476 $58,485 - 88,197 $56,000 - 84,209 $53,474 - 80,388 $53,474 - 84,209 IS audit supervisor: $66,941 - 101,477

$36,248 - 58,485


$91,026 - 127,023 $74,120 - 103,311 $66,885 - 93,210 $54,503 - 75,875 $66,885 - 93,210 Administrative assistant: $36,329 - 50,369


$105,754 - 116,150 $86,986 - 98,836 $73,185 - 86,980 $51,471 - 86,980 $41,820 - 48,103 $41,820 - 116,150 Data analyst: $56,375 - 76,875

Administrative assistant to the state auditor; secretary to the assistant state auditor (2); principal audit processor; support services assistant: $29,110 - 65,376

Page 29


(Part III: Q3-11)




Auditor Entry-Level


Professional Staff Support Staff New Jersey Office of the State Comptroller


$50,898 - 88,525 $50,897 - 88,524 $35,381 - 61,568 $31,782 - 55,307 Chief general counsel; GAO analyst: $56,239 - 126,536

Executive secretary administrator; operations administration; HR manager; budget and finance director; IT director; contracts administrator; records custodian; deputy chief of staff: $23,525 - 88,525


$91,096 - 114,961 (Grade 31)

$81,856 - 100,822 (Grade 27 & 29)

$66,375 - 83,954 (Grade 23)

$51,268 - 65,190 (Grade 18)

$41,170 - 58,468 (Grade 14-16)

$50,000 - 60,000 Directors, assistant directors: $101,149 - 140,864

Report editors: $55,963 - 69,132 - 104,864

$30,682 - 53,366


$63,734 - 124,863 $63,734 - 124,863 $46,932 - 101,602 $46,932 - 101,602 $46,932 - 101,602 $46,932 - 101,602 Director of quality assurance: $63,734 - 124,863

$32,473 - 145,325 $23,323 - 66,040


$72,432 - 120,720 $61,728 - 102,888 $51,120 - 85,200 $46,788 - 77,976 $41,784 - 69,636 $46,788 - 120,720 Administrative officer 2, administrative assistant 2, office assistant 3: $26,784 - 77,976


$74,464 - 98,758 $68,224 - 94,369 $51,105 - 93,267 $46,592 - 84,531 $42,869 - 47,361 $47,361 - 93,267 $41,600 - 104,270 $39,499 - 93,267


$60,000 - 76,000 $45,000 - 63,000 $40,000 - 52,000 $37,000 - 54,000 $34,000 - 46,000 $39,000 - 52,000 Quality assurance staff; investigative audit staff; horse racing/gaming audit staff; minerals management service audit staff; state employees' group insurance audit staff: $39,000 - 75,000

Administrative programs officer; administrative services manager/CPE; management services manager; IS support; accounting staff; executive assistant; receptionist: $36,000 - 69,000


$88,224 - 130,008 $72,672 - 107,112 $65,952 - 97,092 $52,728 - 77,652 Program support specialist; operations and policy analyst: $30,391 - 81,824



$38,880 - 81,864 $37,200 - 80,220 $30,480 - 67,068 $26,400 - 59,088 $24,000 $26,400 - 103,296 Audits Division deputy director, IT Audits Division deputy director, PAC analyst, forensic audit specialist: $30,480 - 92,496. As of December 31, 2016, 17 audit staff employees pre-retired under the Pre-Retirement Law of 2016.

Attorneys; attorneys managers: $37,200 - 81,864

Every support staff except top management and non-audit professional staff: $14,160 - 93,936. As of December 31, 2016, 11 support staff employees pre-retired under the Pre-Retirement Law of 2016.


Page 30


(Part III: Q3-11)




Auditor Entry-Level


Professional Staff Support Staff South Carolina Legislative Audit Council

$61,492 - 99,847 $50,820 - 79,616 $46,200 - 73,412 $42,000 - 63,212 Administrative coordinator; business manager; IT coordinator: $31,805 - 71,608


$59,161 - 84,309 $48,622 - 89,956 $39,960 - 73,935 $31,805 - 58,848 $32,838 - 49,932 Manager quality assurance and training: $59,161 - 109,457

Director of administration (1); business manager (1); word processing supervisor (1); administration specialists (3): $26,988 - 106,457


$82,784 - 106,818 $52,758 - 89,460 $45,314 - 52,758 $41,080 - 48,336 $42,260 - 90,929 Senior secretary and secretary: $27,988 - 45,686


$65,172 - 104,256 $59,100 - 94,548 $53,604 - 85,776 $48,624 - 77,796 $44,088 - 70,572 Assistant directors; audit review officers; audit application architect; training officer; editors; assistant editor: $44,088 - 126,708

Secretaries; administrative assistants; clerk; IS tech; word processing; operators/ supervisor; project assistant: $20,220 - 67,188


Legal counsel, risk assessment analysts, report editors, investigators, classification analysts, and professional development.

Business services, human resources, administrative assistants, and information technology staff


$66,816 - 130,500 $62,640 - 114,840 $54,288 - 80,388 $41,760 - 59,508 Junior staff auditor (intern): $31,320 - 45,936

Chief economist, research analysts: $35,392 - 129,247

Administrative assistant; senior technical writer; public information officer; office specialist: $15,660 - 83,520


$90,000 - 142,000 $66,000 - 103,000 $66,000 - 103,000 $50,000 - 78,000 Financial manager; personal staff assistant; executive assistant: $46,000 - 83,000


$49,155 - 108,048 $49,155 - 108,048 $49,155 - 108,048 $49,155 - 108,048 Judicial: $30,239 - 73,873 $30,239 - 73,873


$90,648 - 104,304 $63,036 - 90,643 $53,016 - 78,732 $40,428 - 69,648 $35,100 - 53,016 $35,100 - 91,332 Methodologist: $92,268 Manager of legal affairs: $98,028

Office assistant; administrative assistant; program specialist: $27,216 - 59,508


$40,000 - 50,000 $35,000 - 40,000 $30,955 - 33,050 Administrative assistant: $18,000 - 22,000


Page 31


(Part III: Q3-11)




Auditor Entry-Level


Professional Staff Support Staff Wisconsin Legislative Audit Bureau

No authorized range

No authorized range

No authorized range

No authorized range

No authorized range

No authorized range

Special assistant to the state auditor and general counsel information technology team leader: No authorized range


$65,964 - 98,940 $59,172 - 73,968 $54,072 - 81,096 $44,904 - 67,368 $41,448 - 51,816 $54,072 - 81,096 Executive assistant: $38,568 - 48,216

* Rhode Island and West Virginia Post Audit did not respond to the survey.

Page 32

Table 8 SALARY AVERAGES, FY 2017

(Part III: Q3-11, 13)


State/Agency Audit

Manager Audit

Supervisor

Upper-Level

Auditor

Middle-Level

Auditor

Entry-Level

Auditor IT

Auditor Other Audit Staff Non-Audit Professional Staff Support Staff

Separate pay scales for financial, performance, and

IT audit staff? Alabama Department of Examiners of Public Accounts

$41,263 No


$128,805 $109,139 $90,966 $70,926- 94,969

$61,345 Network specialist, data processing supervisor II: $110,377

Communication specialist II; administrative assistant II; administrative assistant I; audit operations manager: $63,105

No


$94,721 $73,332 $56,650 $50,069 Attorney and statistician: $90,600 Administrative assistants, receptionist, accounting techs, and two CPAs: $55,162

No


$119,528 $103,628 $93,059 $78,444 $59,606 $85,853 Legal counsel: $140,988 Administrative services specialist; administrative assistant; administrative services manager: $55,426

No


$123,197 $100,521 $76,869 $62,904 $53,855 $87,959 Investigative/fraud auditors: $100,212

Various: $127,964 Various No. Audit staff are placed into one of three branches. Two branches are designated for performance audits and one branch is designated for financial and compliance audits as well as financial-related performance audits, using the pooling concept within each branch, audit teams are staffed with those that have the appropriate experience and background and dissolved after each audit is completed.


$106,389 $80,089 $72,000 $59,000 $52,000 Controller I, technician IV, general professional V, technician IV, program coordinator I, program assistant I, technician IV, IT technician: $62,657

No


No


$105,000 $76,000 $63,165 $50,261 $40,800 Administrative accountant; administrative officer: $41,025

No


$98,733 $86,370 $72,446 $56,170 $48,482 Associate auditor, real estate senior auditor, IT audit analyst, senior IT audit analyst, lead senior IT audit analyst: $61,632

General counsel, chief attorney: $91,044

Executive secretary, administrative assistant, senior support services assistant, program specialist, IT support staff: $52,329

No

Page 33


(Part III: Q3-11, 13)


State/Agency Audit

Manager Audit

Supervisor

Upper-Level

Auditor

Middle-Level

Auditor

Entry-Level

Auditor IT



IT audit staff? Georgia Department of Audits and Accounts

$94,625 $81,479 $68,962 $50,621 $43,232 $66,831 Other staff would include quality assurance auditors, standards experts, and data analysts. These positions span over many pay grades within the department's classification structure: $88,701.


The employees included in this group are all administrative support staff: $38,693.

No. The official pay scale used for these positions is the same. However, we generally do not use the bottom end of each paygrade when setting compensation for our performance auditors.


$83,179 $45,019 $35,034 Administrative officer: $39,350 No


$99,648 $81,394 $74,524 $62,800 IT coordinator; assistant IT coordinator; general counsel; editor; assistant editor/designer: $92,621

Executive secretary; secretary A; secretary B: $62,696

No


$91,187 $74,520 $55,676 $48,143 Senior administrative assistant: $47,923

No


$88,476 $70,214 $58,101 $44,556 $41,604 $80,685 Senior administrative manager, legal counsel, fiscal officer: $122,880

Administrative specialist, secretary, executive secretary, graphic designer, administrative clerk, senior paralegal specialist, office manager, senior fiscal assistant: $51,359

No


$82,777 $72,599 $63,273 $49,448 $42,807 $63,623 Directors and Office of Professional Standards' staff: $78,142

General counsel, director of local government fraud investigations, gateway specialist, IT support: $71,203

Administrative assistants, report processing supervisor, report processors, accountant/payroll, office manager: $35,549

No


$102,105 $79,973 $61,904 $52,106 $47,687 Auditor interns: $33,280 Senior network analyst and IT specialists: $88,733

Accountants (2) and secretaries (4): $51,910

No


$85,000 $75,259 $57,512 $52,338 $42,000 $66,681 Information system tech I: $28,000

Office manager: $45,000 No


$71,729 $59,050 $47,334 $40,314 $35,122 $49,069 $95,000 $61,467 No


$103,187 $78,593 $62,297 $53,660 $45,394 $83,186 General counsel, actuarial manager, senior actuary, chief administrative officer, chief information officer, comptroller, staff attorneys: $133,465

Administrative staff and IT support: $60,731

No


$82,236 $73,400 $62,062 $49,764 $41,864 $50,378 Secretary specialist (administrative assistant), business operations and HR coordinator: $50,368

Yes. They are separate but equal.


$119,424 $89,415 $63,107 $54,636 IS analysts: $92,213 $55,710 No

Page 34


(Part III: Q3-11, 13)


State/Agency Audit

Manager Audit

Supervisor

Upper-Level

Auditor

Middle-Level

Auditor

Entry-Level

Auditor IT



IT audit staff? Massachusetts Office of the Auditor of the Commonwealth

$88,770 $73,273 $60,580 $50,795 $62,317 Manager of audit editing, staff editor, policy and communications analysts, QA manager, QA specialists, audit training manager, audit training specialist: $67,992

$68,339 Administrative assistant; executive assistant; staff analyst; senior staff analyst; staff assistant: $51,597

No


$110,622 $95,159 $70,895 $55,244 $47,398 Chief investigator, Office of Professional Practice, and audit interns: $92,646

Legislative liaison and media relations officer: $110,632

Administration and IT support: $75,683

No


$107,013 $84,464 $67,797 $58,562 $53,507 $101,863 Legal services director, business manager, IT support: $93,760

Administrative support: $63,955 Yes. IT audit positions are generally in a range of $10,000 higher than comparable financial positions. Additionally, program evaluation positions are separate from financial audit positions.


$101,000 $96,000 $76,000 $63,000 $48,400 Attorney: $95,000 Support staff: $47,000 No


$69,507 $55,490 $71,050 $49,027 $46,879 $54,251 Investigator: $57,982 Deputy director, payroll administrator, vendor accounts, customer accounts, receptionist, administrative assistant, director of government affairs, and special projects officer: $40,732

Yes. We have separate pins (positions) for each of the above, For financial audit staff, there are two different pay scale tracks - a CPA and non-CPA track.


$71,385 $50,419 $43,314 $40,545 $38,767 $72,726 $78,442 $43,107 No


$86,563 $64,331 $57,965 $47,485 $57,100 Financial, performance and IS audit staff fall under the same wage ranges, given their mutual responsibilities applying different skill sets.

Legal counsel: $95,748; training administrator: $51,147

Reception/admin aide; desktop publisher/word processor; admin manager: $34,905

No


$89,084 $67,738 $56,286 $51,673 $41,223 Investigative examiner II: $59,777 $65,412 $31,753 No


$99,918 $86,245 $64,185 $65,522 $67,641 IS audit supervisor: $101,477 $51,218 No


$118,356 $100,979 $78,936 $57,477 $66,885 Administrative assistant: $41,048 No


$110,817 $92,048 $74,441 $58,500 $45,273 $83,973 Data analyst: $57,503 Administrative assistant to the state auditor; secretary to the assistant state auditor (2); principal audit processor; support services assistant: $50,124

No


No

Page 35


(Part III: Q3-11, 13)


State/Agency Audit

Manager Audit

Supervisor

Upper-Level

Auditor

Middle-Level

Auditor

Entry-Level

Auditor IT



IT audit staff? New Mexico Office of the State Auditor

$76,317 $66,560 $50,065 $41,184 Chief general counsel; GAO analyst: $84,983

Executive secretary administrator; operations administration; HR manager; budget and finance director; IT director; contracts administrator; records custodian; deputy chief of staff: various

No


$104,053 $89,255 $72,000 $53,255 $46,684 $55,000 Directors, assistant directors: $128,974

$75,709 $48,066 No


$111,345 $91,521 $77,464 $64,521 $55,409 $74,394 Director of quality assurance: $117,145

$86,049 $49,259 No


$104,832 $78,031 $66,444 $58,445 $50,970 $81,252 Administrative officer 2, administrative assistant 2, office assistant 3: $43,020

Yes. Performance auditors, IT auditors, and CPAs are paid $200/month more than financial auditors.


No


$71,473 $52,578 $43,707 $42,114 $39,210 $44,833 Quality assurance staff; investigative audit staff; horse racing/gaming audit staff; minerals management service audit staff; state employees' group insurance audit staff: $52,093

Administrative programs officer; administrative services manager/CPE; management services manager; IS support; accounting staff; executive assistant; receptionist: $54,055

No


$116,071 $104,173 $78,138 $58,987 Program support specialist; operations and policy analyst: $59,148

No



$57,751 $42,554 $33,713 $28,149 $24,000 $38,962 Audits Division deputy director, IT Audits Division deputy director, PAC analyst, forensic audit specialist. As of December 31, 2016, 17 audit staff employees pre-retired under the Pre-Retirement Law of 2016: $62,132.

Attorneys; attorneys managers: $42,130

Every support staff except top management and non-audit professional staff. As of December 31, 2016, 11 support staff employees pre-retired under the Pre-Retirement Law of 2016: $39,192.

No



Administrative coordinator; business manager; IT coordinator: $48,466

No


$78,146 $64,684 $51,183 $42,704 $42,514 Manager quality assurance and training: $86,000

Director of administration (1); business manager (1); word processing supervisor (1); administration specialists (3): $48,490

No. The Office of the State Auditor does not conduct performance audits and it does not have IT audit staff.


$99,264 $69,050 $48,084 $42,325 $73,907 Senior secretary and secretary: $35,835

Yes. Pay scales are slightly higher for IT audit than financial audit.

Page 36


(Part III: Q3-11, 13)


State/Agency Audit

Manager Audit

Supervisor

Upper-Level

Auditor

Middle-Level

Auditor

Entry-Level

Auditor IT



IT audit staff? Tennessee Office of the Comptroller of the Treasury

$91,445 $76,999 $62,213 $49,939 $44,239 Assistant directors; audit review officers; audit application architect; training officer; editors; assistant editor: $96,362

Secretaries; administrative assistants; clerk; IS tech; word processing; operators/supervisor; project assistant: $41,397

No


$136,741 $102,790 $90,141 $71,960 $50,824 Legal counsel, risk assessment analysts, report editors, investigators, classification analysts, and professional development: $92,171

Business services, human resources, administrative assistants, and information technology staff: $82,007

No


$102,980 $90,524 $59,988 $50,610 Junior staff auditor (intern): $40,269 Chief economist, research analysts: $70,246

Administrative assistant; senior technical writer; public information officer; office specialist: $52,191

No


$138,000 $98,000 $86,000 $61,000 Financial manager; personal staff assistant; executive assistant: $55,000

No


$74,727 $62,500 $52,297 $63,302 Judicial: $55,397 $68,193 No


$97,272 $79,909 $62,350 $46,849 $41,922 $75,175 Methodologist: $92,268 Manager of legal affairs: $98,028 Office assistant; administrative assistant; program specialist: $43,629

Yes. Our IT staff receive a 5% salary increase upon completion of their first year in a journey-level position.


$51,580 $41,301 $31,990 Administrative assistant: $31,782 No



$98,000 $71,000 $62,800 $60,500 $53,700 $66,000 Special assistant to the state auditor and general counsel information technology team leader: $93,700

Not meaningful due to mix of positions

No


$83,265 $80,324 $63,179 $53,027 $47,010 $62,486 Executive assistant: $46,999 No


Page 37


(Part III: Q3-11, 13)


State/Agency Audit

Manager Audit

Supervisor

Upper-Level

Auditor

Middle-Level

Auditor

Entry-Level

Auditor IT



IT audit staff? Alabama Department of Examiners of Public Accounts

$41,263 No


$128,805 $109,139 $90,966 $70,926- 94,969

$61,345 Network specialist, data processing supervisor II: $110,377

Communication specialist II; administrative assistant II; administrative assistant I; audit operations manager: $63,105

No


$94,721 $73,332 $56,650 $50,069 Attorney and statistician: $90,600 Administrative assistants, receptionist, accounting techs, and two CPAs: $55,162

No


$119,528 $103,628 $93,059 $78,444 $59,606 $85,853 Legal counsel: $140,988 Administrative services specialist; administrative assistant; administrative services manager: $55,426

No


$123,197 $100,521 $76,869 $62,904 $53,855 $87,959 Investigative/fraud auditors: $100,212

Various: $127,964 Various No. Audit staff are placed into one of three branches. Two branches are designated for performance audits and one branch is designated for financial and compliance audits as well as financial-related performance audits, using the pooling concept within each branch, audit teams are staffed with those that have the appropriate experience and background and dissolved after each audit is completed.


$106,389 $80,089 $72,000 $59,000 $52,000 Controller I, technician IV, general professional V, technician IV, program coordinator I, program assistant I, technician IV, IT technician: $62,657

No


No


$105,000 $76,000 $63,165 $50,261 $40,800 Administrative accountant; administrative officer: $41,025

No


$98,733 $86,370 $72,446 $56,170 $48,482 Associate auditor, real estate senior auditor, IT audit analyst, senior IT audit analyst, lead senior IT audit analyst: $61,632

General counsel, chief attorney: $91,044

Executive secretary, administrative assistant, senior support services assistant, program specialist, IT support staff: $52,329

No

Page 38


(Part III: Q3-11, 13)


State/Agency Audit

Manager Audit

Supervisor

Upper-Level

Auditor

Middle-Level

Auditor

Entry-Level

Auditor IT



IT audit staff? Georgia Department of Audits and Accounts

$94,625 $81,479 $68,962 $50,621 $43,232 $66,831 Other staff would include quality assurance auditors, standards experts, and data analysts. These positions span over many pay grades within the department's classification structure: $88,701.


The employees included in this group are all administrative support staff: $38,693.

No. The official pay scale used for these positions is the same. However, we generally do not use the bottom end of each paygrade when setting compensation for our performance auditors.


$83,179 $45,019 $35,034 Administrative officer: $39,350 No


$99,648 $81,394 $74,524 $62,800 IT coordinator; assistant IT coordinator; general counsel; editor; assistant editor/designer: $92,621

Executive secretary; secretary A; secretary B: $62,696

No


$91,187 $74,520 $55,676 $48,143 Senior administrative assistant: $47,923

No


$88,476 $70,214 $58,101 $44,556 $41,604 $80,685 Senior administrative manager, legal counsel, fiscal officer: $122,880

Administrative specialist, secretary, executive secretary, graphic designer, administrative clerk, senior paralegal specialist, office manager, senior fiscal assistant: $51,359

No


$82,777 $72,599 $63,273 $49,448 $42,807 $63,623 Directors and Office of Professional Standards' staff: $78,142

General counsel, director of local government fraud investigations, gateway specialist, IT support: $71,203

Administrative assistants, report processing supervisor, report processors, accountant/payroll, office manager: $35,549

No


$102,105 $79,973 $61,904 $52,106 $47,687 Auditor interns: $33,280 Senior network analyst and IT specialists: $88,733

Accountants (2) and secretaries (4): $51,910

No


$85,000 $75,259 $57,512 $52,338 $42,000 $66,681 Information system tech I: $28,000

Office manager: $45,000 No


$71,729 $59,050 $47,334 $40,314 $35,122 $49,069 $95,000 $61,467 No


$103,187 $78,593 $62,297 $53,660 $45,394 $83,186 General counsel, actuarial manager, senior actuary, chief administrative officer, chief information officer, comptroller, staff attorneys: $133,465

Administrative staff and IT support: $60,731

No


$82,236 $73,400 $62,062 $49,764 $41,864 $50,378 Secretary specialist (administrative assistant), business operations and HR coordinator: $50,368

Yes. They are separate but equal.


$119,424 $89,415 $63,107 $54,636 IS analysts: $92,213 $55,710 No

Page 39


(Part III: Q3-11, 13)


State/Agency Audit

Manager Audit

Supervisor

Upper-Level

Auditor

Middle-Level

Auditor

Entry-Level

Auditor IT



IT audit staff? Massachusetts Office of the Auditor of the Commonwealth

$88,770 $73,273 $60,580 $50,795 $62,317 Manager of audit editing, staff editor, policy and communications analysts, QA manager, QA specialists, audit training manager, audit training specialist: $67,992

$68,339 Administrative assistant; executive assistant; staff analyst; senior staff analyst; staff assistant: $51,597

No


$110,622 $95,159 $70,895 $55,244 $47,398 Chief investigator, Office of Professional Practice, and audit interns: $92,646

Legislative liaison and media relations officer: $110,632

Administration and IT support: $75,683

No


$107,013 $84,464 $67,797 $58,562 $53,507 $101,863 Legal services director, business manager, IT support: $93,760

Administrative support: $63,955 Yes. IT audit positions are generally in a range of $10,000 higher than comparable financial positions. Additionally, program evaluation positions are separate from financial audit positions.


$101,000 $96,000 $76,000 $63,000 $48,400 Attorney: $95,000 Support staff: $47,000 No


$69,507 $55,490 $71,050 $49,027 $46,879 $54,251 Investigator: $57,982 Deputy director, payroll administrator, vendor accounts, customer accounts, receptionist, administrative assistant, director of government affairs, and special projects officer: $40,732

Yes. We have separate pins (positions) for each of the above, For financial audit staff, there are two different pay scale tracks - a CPA and non-CPA track.


$71,385 $50,419 $43,314 $40,545 $38,767 $72,726 $78,442 $43,107 No


$86,563 $64,331 $57,965 $47,485 $57,100 Financial, performance and IS audit staff fall under the same wage ranges, given their mutual responsibilities applying different skill sets.

Legal counsel: $95,748; training administrator: $51,147

Reception/admin aide; desktop publisher/word processor; admin manager: $34,905

No


$89,084 $67,738 $56,286 $51,673 $41,223 Investigative examiner II: $59,777 $65,412 $31,753 No


$99,918 $86,245 $64,185 $65,522 $67,641 IS audit supervisor: $101,477 $51,218 No


$118,356 $100,979 $78,936 $57,477 $66,885 Administrative assistant: $41,048 No


$110,817 $92,048 $74,441 $58,500 $45,273 $83,973 Data analyst: $57,503 Administrative assistant to the state auditor; secretary to the assistant state auditor (2); principal audit processor; support services assistant: $50,124

No


No

Page 40


(Part III: Q3-11, 13)


State/Agency Audit

Manager Audit

Supervisor

Upper-Level

Auditor

Middle-Level

Auditor

Entry-Level

Auditor IT



IT audit staff? New Mexico Office of the State Auditor

$76,317 $66,560 $50,065 $41,184 Chief general counsel; GAO analyst: $84,983

Executive secretary administrator; operations administration; HR manager; budget and finance director; IT director; contracts administrator; records custodian; deputy chief of staff: various

No


$104,053 $89,255 $72,000 $53,255 $46,684 $55,000 Directors, assistant directors: $128,974

$75,709 $48,066 No


$111,345 $91,521 $77,464 $64,521 $55,409 $74,394 Director of quality assurance: $117,145

$86,049 $49,259 No


$104,832 $78,031 $66,444 $58,445 $50,970 $81,252 Administrative officer 2, administrative assistant 2, office assistant 3: $43,020

Yes. Performance auditors, IT auditors, and CPAs are paid $200/month more than financial auditors.


No


$71,473 $52,578 $43,707 $42,114 $39,210 $44,833 Quality assurance staff; investigative audit staff; horse racing/gaming audit staff; minerals management service audit staff; state employees' group insurance audit staff: $52,093

Administrative programs officer; administrative services manager/CPE; management services manager; IS support; accounting staff; executive assistant; receptionist: $54,055

No


$116,071 $104,173 $78,138 $58,987 Program support specialist; operations and policy analyst: $59,148

No



$57,751 $42,554 $33,713 $28,149 $24,000 $38,962 Audits Division deputy director, IT Audits Division deputy director, PAC analyst, forensic audit specialist. As of December 31, 2016, 17 audit staff employees pre-retired under the Pre-Retirement Law of 2016: $62,132.

Attorneys; attorneys managers: $42,130

Every support staff except top management and non-audit professional staff. As of December 31, 2016, 11 support staff employees pre-retired under the Pre-Retirement Law of 2016: $39,192.

No



Administrative coordinator; business manager; IT coordinator: $48,466

No


$78,146 $64,684 $51,183 $42,704 $42,514 Manager quality assurance and training: $86,000

Director of administration (1); business manager (1); word processing supervisor (1); administration specialists (3): $48,490

No. The Office of the State Auditor does not conduct performance audits and it does not have IT audit staff.


$99,264 $69,050 $48,084 $42,325 $73,907 Senior secretary and secretary: $35,835

Yes. Pay scales are slightly higher for IT audit than financial audit.

Page 41


(Part III: Q3-11, 13)


State/Agency Audit

Manager Audit

Supervisor

Upper-Level

Auditor

Middle-Level

Auditor

Entry-Level

Auditor IT



IT audit staff? Tennessee Office of the Comptroller of the Treasury

$91,445 $76,999 $62,213 $49,939 $44,239 Assistant directors; audit review officers; audit application architect; training officer; editors; assistant editor: $96,362

Secretaries; administrative assistants; clerk; IS tech; word processing; operators/supervisor; project assistant: $41,397

No


$136,741 $102,790 $90,141 $71,960 $50,824 Legal counsel, risk assessment analysts, report editors, investigators, classification analysts, and professional development: $92,171

Business services, human resources, administrative assistants, and information technology staff: $82,007

No


$102,980 $90,524 $59,988 $50,610 Junior staff auditor (intern): $40,269 Chief economist, research analysts: $70,246

Administrative assistant; senior technical writer; public information officer; office specialist: $52,191

No


$138,000 $98,000 $86,000 $61,000 Financial manager; personal staff assistant; executive assistant: $55,000

No


$74,727 $62,500 $52,297 $63,302 Judicial: $55,397 $68,193 No


$97,272 $79,909 $62,350 $46,849 $41,922 $75,175 Methodologist: $92,268 Manager of legal affairs: $98,028 Office assistant; administrative assistant; program specialist: $43,629

Yes. Our IT staff receive a 5% salary increase upon completion of their first year in a journey-level position.


$51,580 $41,301 $31,990 Administrative assistant: $31,782 No



$98,000 $71,000 $62,800 $60,500 $53,700 $66,000 Special assistant to the state auditor and general counsel information technology team leader: $93,700


No


$83,265 $80,324 $63,179 $53,027 $47,010 $62,486 Executive assistant: $46,999 No


Page 42

Table 9 AVERAGE YEARS EXPERIENCE, FY 2017

(Part III: Q3-11)


State/Agency Audit

Manager Audit

Supervisor Upper-Level


Auditor Entry-Level

Auditor IT Staff Other Audit Staff Non-Audit Professional Staff Support Staff Alabama Department of Examiners of Public

Accounts


18 years 13 years 4 years 6.8 years 1 year Network specialist, data processing supervisor II: 14 years

Communication specialist II; administrative assistant II; administrative assistant I; audit operations manager: 2.75 years


22 years 10 years 2.4 years 1.3 years Attorney and statistician: 13.5 years

Administrative assistants, receptionist, accounting techs, and 2 CPAs: 11.5 years


30.8 years 22.7 years 19.8 years 11 years 1.3 years 13.8 years Legal counsel: 20.5 years Administrative services specialist; administrative assistant; administrative services manager: 11 years


17 years 17 years 7.5 years 3.5 years 0.9 years 7.6 years Investigative/fraud auditors: 13.8 years

Various Various


11+ years 8-12 years 5-10 years 5-10 years 1-5 years Controller I, technician IV, general professional V, technician IV, program coordinator I, program assistant I, technician IV, IT technician: 15 years



14 years 14 years 19 years 3 years 1.5 years Administrative accountant; administrative officer: 20 years


22 years 22 years 17 years 8 years 2 years Associate auditor, real estate senior auditor, IT audit analyst, senior IT audit analyst, lead senior IT audit analyst: 16 years

General counsel, chief attorney: 21 years

Executive secretary, administrative assistant, senior support services assistant, program specialist, IT support staff: 15 years


18.5 years 18.2 years 11.7 years 3.2 years 0.6 years 4.7 years Other staff would include quality assurance auditors, standards experts, and data analysts. These positions span over many pay grades within the department's classification structure.: 17.7 years.


The employees included in this group are all administrative support staff: 9.7 years.


12 years 6 years 1.6 years Administrative officer: 20 years


7 years 5 years 4 years 1 year IT coordinator; assistant IT coordinator; general counsel; editor; assistant editor/designer: 10 years

Executive secretary; secretary A; secretary B: 19 years


11.4 years 8.3 years 6 years 1.8 years Senior administrative assistant: 4.3 years


17 years 9 years 8 years 3 years 1 year 17 years Senior administrative manager, legal counsel, fiscal officer: 22 years

Administrative specialist, secretary, executive secretary, graphic designer, administrative clerk, senior paralegal specialist, office manager, senior fiscal assistant: 13 years

Page 43


(Part III: Q3-11)


State/Agency Audit

Manager Audit



Auditor Entry-Level

Auditor IT Staff Other Audit Staff Non-Audit Professional Staff Support Staff Indiana State Board of Accounts

28 years 26 years 23 years 6 years 2 years 15 years Directors and Office of Professional Standards' staff: 25 years

General counsel, director of local government fraud investigations, gateway specialist, IT support: 11 years

Administrative assistants, report processing supervisor, report processors, accountant/payroll, office manager: 14 years


24.7 years 16.3 years 9 years 2.1 years 0.7 years Auditor interns: 0.3 years Senior network analyst and IT specialists: 17.3 years

Accountants (2) and secretaries (4): 8.7 years


16 years 18 years 10 years 2 years 1.1 years 5.3 years Information system tech I: 0 years Office manager: 1 year


18 years 17 years 10.1 years 6 years 1.3 years 6.4 years 1 year 14.7 years


15+ years 10+ years 10 years 4+ years 0-1 year 10+ years General counsel, actuarial manager, senior actuary, chief administrative officer, chief information officer, comptroller, staff attorneys: 11+ years

Administrative staff and IT support: 7+ years


24 years 22 years 10 years 5 years 3 years 20 years Secretary specialist (administrative assistant), business operations and HR coordinator: 24 years


25.6 years 14.5 years 2.9 years 1 year IS analysts: 13.5 years 16 years


21 years 17 years 13 years 9 years 6 years Manager of audit editing, staff editor, policy and communications analysts, QA manager, QA specialists, audit training manager, audit training specialist: 12 years

11.3 years Administrative assistant; executive assistant; staff analyst; senior staff analyst; staff assistant: 25 years


25 years 17 years 8 years 3 years 1 year Chief investigator, Office of Professional Practice, and audit interns: 24 years

Legislative liaison and media relations officer: 6 years

Administration and IT support: 20 years


25.75 years 12.1 years 5.1 years 3.2 years 1.1 years 1.4 years Legal services director, business manager, IT support: 17.2 years

Administrative support: 22.8 years


37 years 31 years 19 years 9 years 3 years Attorney: 26 years Support staff: 23 years


8 years 5 years 6 years 3 years 1-2 years 8 years Investigator: 7 years Deputy director, payroll administrator, vendor accounts, customer accounts, receptionist, administrative assistant, director of government affairs, and special projects officer: 6 years


18.3 years 9.1 years 5.5 years 2.7 years 0.4 years 27.7 years 5.8 years 12 years


20 years 7 years 6 years 1.4 years 4.3 years Legal counsel: 5.5 years; training administrator: 1.3 years

Reception/admin aide; desktop publisher/word processor; admin manager: 5.6 years


15.9 years 8.7 years 7 years 5.1 years 1 year Investigative examiner II: 8.7 years

5.25 years 1.25 years

Page 44


(Part III: Q3-11)


State/Agency Audit

Manager Audit



Auditor Entry-Level

Auditor IT Staff Other Audit Staff Non-Audit Professional Staff Support Staff Nevada Legislative Counsel Bureau, Audit Division

20 years 12 years 2 years 4 years 1 year IS audit supervisor: 22 years 6 years


26 years 20 years 8 years 2 years Administrative assistant: 1 year


35 years 19 years 10 years 6 years 2 years 18.5 years Data analyst: 5 years Administrative assistant to the state auditor; secretary to the assistant state auditor (2); principal audit processor; support services assistant: 12 years


5 years


14.6 years 12.66 years 6 years 1 year Chief general counsel; GAO analyst: 8 years

Executive secretary administrator; operations administration; HR manager; budget and finance director; IT director; contracts administrator; records custodian; deputy chief of staff: Varies


8 years at this level



3.5 years at this level

1.75 years 5 years Directors, assistant directors: 7 years

14.7 years 7 years


17 years 12 years 10 years 5 years 2 years 5 years Director of quality assurance: 15 years

14 years 12 years


27 years 16.1 years 6.2 years 2.7 years 1 year 16.8 years Administrative officer 2, administrative assistant 2, office assistant 3: 20 years



22.8 years 11.25 years 11.7 years 4.6 years 1.1 years 2.1 years Quality assurance staff; investigative audit staff; horse racing/gaming audit staff; minerals management service audit staff; state employees' group insurance audit staff: 11.6 years

Administrative programs officer; administrative services manager/CPE; management services manager; IS support; accounting staff; executive assistant; receptionist: 14 years


16 years 13.7 years 5.7 years 2.5 years Program support specialist; operations and policy analyst: 11.4 years



23 years 19 years 13 years 5 years 12 years Audits Division deputy director, IT Audits Division deputy director, PAC analyst, forensic audit specialist. As of December 31, 2016, 17 audit staff employees pre-retired under the Pre-Retirement Law of 2016: 25 years.

Attorneys; attorneys managers: 9 years

Every support staff except top management and non-audit professional staff. As of December 31, 2016, 11 support staff employees pre-retired under the Pre-Retirement Law of 2016: 15 years.



23 years 9 years 1 year Administrative coordinator; business manager; IT coordinator: 35 years

Page 45


(Part III: Q3-11)


State/Agency Audit

Manager Audit



Auditor Entry-Level

Auditor IT Staff Other Audit Staff Non-Audit Professional Staff Support Staff South Carolina Office of the State Auditor

23.5 years 15.9 years 10.7 years 3.5 years 1.5 years Manager quality assurance and training: 12 years

Director of administration (1); business manager (1); word processing supervisor (1); administration specialists (3): 18.8 years


29.5 years 16 years 2.4 years 1 year 17 years Senior secretary and secretary: 7.5 years


21 years 19 years 12 years 5 years 2 years Assistant directors; audit review officers; audit application architect; training officer; editors; assistant editor: 23 years

Secretaries; administrative assistants; clerk; IS tech; word processing; operators/supervisor; project assistant: 23 years


15.8 years 16.7 years 12.2 years 5.7 years 1.8 years Legal counsel, risk assessment analysts, report editors, investigators, classification analysts, and professional development: 10.8 years

Business services, human resources, administrative assistants, and information technology staff: 13.6 years


18 years 16 years 2 years 2 years Junior staff auditor (intern): 1 year

Chief economist, research analysts: 7 years

Administrative assistant; senior technical writer; public information officer; office specialist: 15 years


30 years 15 years 14 years 5 years Financial manager; personal staff assistant; executive assistant: 10 years


8.1 years 4.1 years 0.75 years 3.8 years Judicial: 10.9 years 13.9 years


15.5 years 9.5 years 5.4 years 1.4 years 0.5 years 6.8 years Methodologist: 2.2 years Manager of legal affairs: 4.4 years Office assistant; administrative assistant; program specialist: 9.3 years


12 years 4 years 3 years Administrative assistant: 14 years



21 years 10 years 13 years 4 years 1 year 9 years Special assistant to the state auditor and general counsel information technology team leader: 21 years



18 years 35 years 13 years 5 years 5 years 24 years in IT, 5 years as auditor

Executive assistant: 26 years


Page 46

Table 10 POSITIONS ALLOCATED, POSITIONS FILLED, FY 2017

(Part III: Q3-12)


State/Agency Audit

Manager Audit

Supervisor

Upper-Level

Auditor

Middle-Level

Auditor

Entry-Level

Auditor IT

Auditor Other Audit Staff Non-Audit Professional Staff Support Staff Total Staff Alabama Department of

Examiners of Public Accounts

37A, 21F 95A, 48F 139A, 56F 110A, 2F 105A, 18F 502A, 156F


Audit

5A, 4F 4A, 3F 5A, 5F 9A, 3F 9A, 6F Network specialist, data processing supervisor II: 2A, 2F

Communication specialist II; administrative assistant II; administrative assistant I; audit operations manager: 4A, 4F

42A, 29F

Arizona Office of the Auditor

General

37A, 36F 76A, 76F 39A, 32F 33.4A, 26F Attorney and statistician: 2A, 2F Administrative assistants, receptionist, accounting techs, and 2 CPAs: 14A, 14F

204.8A, 196F


4A, 4F 23A, 23F 52A, 50F 127A, 121F 58A, 57F 12A, 12F Legal counsel: 1A, 1F Administrative services specialist; administrative assistant; administrative services manager: 13A, 10F

292A, 279F


9F 18F 13F 30F 31F 12F Investigative/fraud auditors: 6F Various: 11F 35F 171F


13A, 13F 14A, 14F 6A, 6F 17A, 17F 17A, 16F Controller I, technician IV, general professional V, technician IV, program coordinator I, program assistant I, technician IV, IT technician: 8A, 8F

75A, 74F


26A, 26F 27A, 27F 34A, 26F 19A, 16F 1A, 0F 7A, 6F 122A, 109F


2A, 1F 4A, 4F 1A, 1F 4A, 4F 10A, 8F Administrative accountant; administrative officer: 2A, 2F

27A, 24F


12F 32F 93F 84F 48F Associate auditor, real estate senior auditor, IT audit analyst, senior IT audit analyst, lead senior IT audit analyst: 18F

General counsel, chief attorney: 2F Executive secretary, administrative assistant, senior support services assistant, program specialist, IT support staff: 25F

360A, 313F (FTES, 318 employees)


11A, 11F 24A, 23F 48A, 48F 95A, 95F 20A, 11F 10A, 9F Other staff would include quality assurance auditors, standards experts, and data analysts. These positions span over many pay grades within the department's classification structure: 8A, 8F


The employees included in this group are all administrative support staff: 5A, 5F

283A, 275F


1A, 1F 1A, 0F 6A, 3F 9A, 7F Administrative officer: 1A, 1F 21A, 15F


1F 5F 6F 4F IT coordinator; assistant IT coordinator; general counsel; editor; assistant editor/designer: 5F

Executive secretary; secretary A; secretary B: 3F

37A, 24F


5A, 5F 3F 8F 9F Senior administrative assistant: 1A, 1F 28A, 27F

Page 47


(Part III: Q3-12)


State/Agency Audit

Manager Audit

Supervisor

Upper-Level

Auditor

Middle-Level

Auditor

Entry-Level

Auditor IT

Auditor Other Audit Staff Non-Audit Professional Staff Support Staff Total Staff Illinois Office of the Auditor General

17A, 17F 7A, 6F 13A, 13F 4A, 4F 37A, 8F 8A, 8F Senior administrative manager, legal counsel, fiscal officer: 3A, 3F

Administrative specialist, secretary, executive secretary, graphic designer, administrative clerk, senior paralegal specialist, office manager, senior fiscal assistant: 10A, 10F

104A, 74F


13A, 13F 23A, 23F 83A, 83F 25A, 25F 81A, 62F 5A, 5F Directors and Office of Professional Standards' staff: 13A, 12F

General counsel, director of local government fraud investigations, gateway specialist, IT support: 6A, 5F

Administrative assistants, report processing supervisor, report processors, accountant/payroll, office manager: 11A, 11F

263A, 242F


11A, 11F 13.1A, 14F 13A, 13F 28.9A, 24F 19A, 25F Auditor interns: 2.1A, 0F Senior network analyst and IT specialists: 3A, 3F

Accountants (2) and secretaries (4): 6A, 6F 105A, 103F


3A, 3F 4A, 4F 4A, 2F 2A, 3F 6A, 4F 3A, 3F Information system tech I: 1A, 1F Office manager: 1A, 1F 25A, 22F


8A, 8F 42A, 41F 10A, 10F 30A, 30F 24A, 19F 8A, 6F 1A, 1F 11A, 11F 147A, 135F


30A, 30F 46A, 46F 46A, 45F 59A, 58F 32A, 28F 5A, 4F General counsel, actuarial manager, senior actuary, chief administrative officer, chief information officer, comptroller, staff attorneys: 8A, 7F

Administrative staff and IT support: 37A, 36F

264A, 256F


4A, 3F 7A, 7F 8A, 8F 4A, 4F 4.75A, 3F 3A, 2F Secretary specialist (administrative assistant), business operations and HR coordinator: 2A, 2F

34.75A, 31F


16A, 16F 34A, 34F 26A, 26F 25A, 11F IS analysts: 3A, 3F 5A, 5F 115A, 101F


12A, 11F 25A, 23F 25A, 25F 40A, 38F 5A, 3F Manager of audit editing, staff editor, policy and communications analysts, QA manager, QA specialists, audit training manager, audit training specialist: 13A, 12F

86A, 82F Administrative assistant; executive assistant; staff analyst; senior staff analyst; staff assistant: 13A, 13F

230A, 218F


4A, 4F 37A, 37F 30A, 30F 28A, 28F 17A, 17F Chief investigator, Office of Professional Practice, and audit interns: 7A, 7F

Legislative liaison and media relations officer: 1A, 1F

Administration and IT support: 23A, 23F 159A, 159F


9A, 8F 9A, 9F 6A, 6F 18A, 14F 6A, 5F 3A, 2F Legal services director, business manager, IT support: 5A, 5F

Administrative support: 3A, 3F 62A, 55F


4A, 3F 8A, 7F 22A, 18F 21A, 18F 7A, 7F Attorney: 2A, 1F Support staff: 4A, 4F 68A, 58F


4A, 4F 9A, 9F 1A, 1F 5A, 2F 16A, 15F 3A, 2F Investigator: 35A, 25F Deputy director, payroll administrator, vendor accounts, customer accounts, receptionist, administrative assistant, director of government affairs, and special projects officer: 9A, 8F

165A, 110F

Page 48


(Part III: Q3-12)


State/Agency Audit

Manager Audit

Supervisor

Upper-Level

Auditor

Middle-Level

Auditor

Entry-Level

Auditor IT

Auditor Other Audit Staff Non-Audit Professional Staff Support Staff Total Staff Missouri Office of the State Auditor

15F 26F 9F 7F 17F 2F 11F 13F 108F


6F 3F 10F 13F 6A, 5F Financial, performance and IS audit staff fall under the same wage ranges, given their mutual responsibilities applying different skill sets.

Legal counsel: 1A, 1F; training administrator: 1A, 1F

Reception/admin aide; desktop publisher/ word processor; admin manager: 2.75A, 2.75F

51.75A, 40F


8A, 8F 2A, 2F 6A, 6F 9A, 9F 13A, 13F Investigative examiner II: 1A, 1F 2A, 2F 2A, 2F 47A, 46F


5A, 5F 5A, 4F 3A, 2F 9A, 8F 2A, 2F IS audit supervisor: 1A, 1F 2A, 2F 28A, 25F


3A, 2F 8A, 7F 4A, 1F 20A, 11F 1A, 0F Administrative assistant: 1A, 1F 37A, 23F


9A, 9F 32A, 32F 12A, 12F 18A, 18F 17A, 10F 8A, 7F Data analyst: 1A, 1F Administrative assistant to the state auditor; secretary to the assistant state auditor (2); principal audit processor; support services assistant: 5A, 5F

97A, 90F


2F 6F


6A, 5F 7A, 5F 6A, 3F 3A, 3F Chief general counsel; GAO analyst: 2A, 2F

Executive secretary administrator; operations administration; HR manager; budget and finance director; IT director; contracts administrator; records custodian; deputy chief of staff: 8A, 8F

35A, 32F


25A, 20F 66A, 61F 130A, 124F 220A, 202F 2A, 1F Directors, assistant directors: 10A, 9F

20A, 16F 60A, 57F 494.25A, 480F


15A, 8F 24A, 23F 25A, 22F 31A, 28F 29A, 29F 17A, 8F Director of quality assurance: 1A, 1F

14A, 14F 8A, 7F 167A, 143F


7A, 7F 15A, 15F 5A, 5F 8A, 8F 9A, 4F 5A, 5F Administrative officer 2, administrative assistant 2, office assistant 3: 3A, 3F

60A, 55F


77F 117F 156F 93F 94F 26F 29F 71F 791F


9A, 8F 26A, 26F 15A, 14F 14A, 13.8F 22A, 18F 3A, 3F Quality assurance staff; investigative audit staff; horse racing/gaming audit staff; minerals management service audit staff; state employees' group insurance audit staff: 18A, 14F

Administrative programs officer; administrative services manager/CPE; management services manager; IS support; accounting staff; executive assistant; receptionist: 12A, 11F

128A, 116.75F

Page 49


(Part III: Q3-12)


State/Agency Audit

Manager Audit

Supervisor

Upper-Level

Auditor

Middle-Level

Auditor

Entry-Level

Auditor IT

Auditor Other Audit Staff Non-Audit Professional Staff Support Staff Total Staff Oregon Division of Audits

7A, 7F 16A, 11F 11A, 13F 33A, 27F Program support specialist; operations and policy analyst: 2A, 2F

72A, 62F


40F 32F 138F 101F 43F 7F 15F 4F 91F 471F


61A, 52F 139A, 111F 187A, 166F 24A, 19F 15A, 14F 40A, 40F Audits Division deputy director, IT Audits Division deputy director, PAC analyst, forensic audit specialist. As of December 31, 2016, 17 audit staff employees pre-retired under the Pre-Retirement Law of 2016: 21A, 17F.

Attorneys; attorneys’ managers: 13A, 12F

Every support staff except top management and non-audit professional staff. As of December 31, 2016, 11 support staff employees pre-retired under the Pre-Retirement Law of 2016: 218A, 182F.

701A, 594F



3F 4F 2F 6F Administrative coordinator; business manager; IT coordinator: 3F

20F


9A, 9F 3A, 3F 6A, 6F 4A, 4F 26A, 20F Manager quality assurance and training: 1A, 1F

Director of administration (1); business manager (1); word processing supervisor (1); administration specialists (3): 6A, 6F

60A, 53F


3A, 3F 14A, 14F 5A, 5F 3A, 3F 2A, 2F Senior secretary and secretary: 2A, 2F 38A, 34F


28A, 28F 75A, 42F 94A, 98F 49A, 42F 16A, 35F Assistant directors; audit review officers; audit application architect; training officer; editors; assistant editor: 17A, 16F

Secretaries; administrative assistants; clerk; IS tech; word processing; operators/supervisor; project assistant: 13A, 14F

294A, 277F


9A, 9F 28A, 28F 8A, 8F 46A, 46F 47A, 47F Legal counsel, risk assessment analysts, report editors, investigators, classification analysts, and professional development: 24A, 24F

Business services, human resources, administrative assistants, and information technology staff: 22A, 22F

228A, 188F


5A, 4F 16A, 12F 4A, 2F 15A, 13F Junior staff auditor (intern): 11A, 7F

Chief economist, research analysts: 4A, 3F

Administrative assistant; senior technical writer; public information officer; office specialist: 5A, 4F

61A, 46F


1A, 1F 1A, 1F 5A, 5F 2A, 2F Financial manager; personal staff assistant; executive assistant: 3A, 3F

15A, 15F


25A, 22F 25A, 18F 38A, 36F 28A, 22F Judicial: 14A, 12F 12A, 11F 131A, 120F


29A, 29F 88A, 88F 130A, 119F 34A, 35F 38A, 26F 17A, 17F Methodologist: 1A, 1F Manager of legal affairs: 1A, 1F Office assistant; administrative assistant; program specialist: 13A, 13F

337A, 381F

Page 50


(Part III: Q3-12)


State/Agency Audit

Manager Audit

Supervisor

Upper-Level

Auditor

Middle-Level

Auditor

Entry-Level

Auditor IT

Auditor Other Audit Staff Non-Audit Professional Staff Support Staff Total Staff West Virginia Legislative Auditor’s Office – Performance Evaluation Research Division

3A, 3F 3A, 2F 11A, 7F Administrative assistant: 1A, 1F 19A, 14F



4F 14F 7F 20F 8F 5F Special assistant to the state auditor and general counsel, information technology team leader: 2F

8F 87A, 77F


2A, 2F 1A, 1F 4A, 4F 3A, 3F 7A, 4F 1A, 1F Executive assistant: 1A, 1F 20A, 17F

Key A = Allocated F = Filled *Rhode Island and West Virginia Post Audit did not respond to the survey.

Page 51

Table 11 ORGANIZATION OF AGENCY STAFF

(Part III: Q17-25)


State/Agency Agency Staff Organized Financial

Audits Performance

Audits Attestation

Engagements IT Audits

Fraud/ Investigative

Audits

Local Government

Audits

Local Government

IT Audits Other Alabama Department of Examiners of

Public Accounts

Function 23F 1F 1F 82F Education Division (Colleges and Universities), Operational Division, and Research and Professional Development Section: 32F


Audit teams are assembled to meet the needs of the audit assignment.


Function 92.3A, 82F (includes positions for local gov. audits)

38A, 35F 7A, 7F 6A, 6F Included in financial audits

Included in IT audits

Accounting services, professional practice, IT analysts, school district performance audit: 59.5A, 45.5F


Function 57A, 56F 200A, 190F 8A, 8F Agency management, quality assurance, investigative audits, special reports, editor: 11A, 11F


Audit staff are placed into one of three branches. Two branches are designated for performance audits and one branch is designated for financial and compliance audits as well as financial-related performance audits. Using the pooling concept within each branch, audit teams are staffed with those that have the appropriate experience and background and dissolved after each audit is completed.


Function 26A, 25F (does not include deputy position)

32A, 32F (does not include deputy position)

5A, 5F (does not include deputy position)

5A, 5F


By function, but within agency departmental audit function, by teams along industry lines

107A, 95F 4A, 4F 1A, 1F Executive Office and Administration Unit: 10A, 9F


All auditors work on all types of engagements and report, either directly or indirectly, to the state auditor.

23A, 20F 23A, 20F 23A, 20F 23A, 20F


A combination of functions and teams.

Georgia Department of Audits and

Accounts

Function 88A, 88F 30A, 29F 10A, 9F 89A, 82F Review of local government audits: 5A, 4F; professional standards and practices: 5A, 5F; business innovations solutions analysts: 3A, 3F; appraisers (for our Sales Ratio Division): 15A, 15F; support professionals (admin and IT): 27A, 27F


Function 20A, 14F Procurement appeals: 1A, 1F


Function 3F 11F Editor, assistant editor, general counsel, IT coordinator, assistant IT coordinator

Page 52


(Part III: Q17-25)



Audits Performance

Audits Attestation



Audits

Local Government

Audits

Local Government

IT Audits Other Idaho Legislative Services Office, Audits Division

We only do financial audits and use auditors where needed. Generally, we try to keep auditors on the same audits when possible (health and welfare, CAFR, treasurer, transportation) for a few years to gain experience and then rotate, but it changes as necessary.


Function 59A, 33F 22A, 18F 59A, 33F 9A, 9F


By function and geographically located throughout the state.

25A, 25F 2A, 2F 222A, 201F 3A, 3F Local fraud investigations: 22A, 22F


Function 81A, 82F (Financial Audit Division)

8A, 9F (Performance Investigation Division)

Included in Financial Audit Division


Included in Performance Investigation Division



Administration: 8A, 8F (includes auditor of state and attorney)


Function 1A, 1F 15A, 12F 4A, 4F


Function 33A, 33F 5A, 4F 5A, 4F 5A, 4F 1A, 1F 82A, 77F


By function and by type of engagement 108A, 104F 33A, 32F 36A, 35F 5A, 4F 27A, 27F 9A, 9F Administration: 46A, 45F


Teams


Function 61A, 52F 11A, 8F 14A, 12F 3A, 3F 10A, 10F Quality assurance, professional development and administration: 14A, 14F


Teams


The Bureau of Audit Operations has 3 administrators in charge of performance audits, 1 administrator in charge of the CAFR audit and several financial audits and 1 administrator in charge of the statewide single audit and the remaining financial audits. Audit staff may be assigned to any type of audit (financial or performance).

1A, 1F


Function 32A, 26F 32A, 26F 3A, 2F 1A, 1F Program evaluation: 17A, 17F


Function 62A, 53F


Function 32A, 26F 11A, 9F 32A, 28F 3A, 2F 30A, 25F 20A, 17F Compliance audits, contract audit review, technical assistance: 38A, 38F


By teams, which may perform audits of each type

Page 53


(Part III: Q17-25)



Audits Performance

Audits Attestation



Audits

Local Government

Audits

Local Government

IT Audits Other Montana Legislative Audit Division

Function 26A, 19F 14A, 11F Financial audit staff

6A, 4F All staff Administrative professional: 2.75A, 2.75F


Rotational teams 43A, 42F 43A, 42F 6A, 6F 43A, 42F 43A, 42F 6A, 6F


Function 23A, 20F 3A, 3F




By function for IT, and along industry lines where teams are assigned to managers with departmental expertise

8A, 7F



Function 21A, 18F 21A, 18F 21A, 18F 21A, 18F General counsel: 1A, 1F


Teams; agency-wide, staff are organized based on function – state government audits (State Government Accountability) and local government audits (Local Government and School Accountability). Staff conducting audits of local governments are organized geographically in 8 regional offices and a statewide performance audit unit.




Function 60A, 51F 5A, 5F 5A, 5F 1A, 1F 8A, 6F Mineral royalty audits: 6A, 5F


Function 39A, 39F 38A, 31F 10A, 10F 24A, 24F 472A, 439F 16A, 16F Local Government Services (LGS): 50F; Medicaid Contract Audit (MCA): 30F; Uniform Accounting Network (UAN): 21F; Ohio Performance Audits: 31F


Function 27.2A, 23.2F 8.15A, 8.15F 2.3A, 2.3F 55A, 52.75F 2.25A, 2.25F Quality assurance: 2.1A, 1.1F; investigative audit: 6.2A, 5.2F; horse racing/gaming audit: 5.4A, 3.4F; minerals management service audit: 4.4A, 4.4F; employees' group insurance audit: 2.3A, 2.3F


Function 28.5F 24F 4F 1.5F


Function 39F 24F 39F 11F 273F 11F 62F

Page 54


(Part III: Q17-25)



Audits Performance

Audits Attestation



Audits

Local Government

Audits

Local Government

IT Audits Other Puerto Rico Office of the Comptroller

Function 30A, 22F 41A, 41F 19A, 15F 169A, 155F Public Corporations Audits, Departments and Agency Audits: 212A, 163F



By teams, for specific projects 16F


Teams; we have two audit sections: State Agency and Medicaid. The State Agency section is comprised of three teams. The section is responsible for auditing the state's basic financial statements, the state's federal grants and performing attestation engagements of Medicaid nursing home cost reports. We also have responsibility for conducting attestation engagements of general sessions, municipal, and magistrate court collections of fines, fees and assessments revenue. This work is currently contracted out.


Function 16A, 16F 3A, 3F 14A, 14F


Function 55A, 51F 81A, 76F 22A, 17F 16A, 14F 10A, 9F 93A, 90F


Throughout the past several years, our office has been organized along function and by teams at various times. Currently, we are collapsed into a single "audit pool." Projects are scheduled to achieve a mix of experience and new perspectives in order to build succession planning while balancing efficiencies.

Includes audit and review, quality control and executive management: 141A, 141F


Function 35A, 28F 7A, 7F Included in financial audit

3A, 3F 4A, 3F Chief economist, research analysts: 3A, 2F




Teams


Teams


Function 18A, 13F


Page 55


(Part III: Q17-25)



Audits Performance

Audits Attestation



Audits

Local Government

Audits

Local Government

IT Audits Other Wisconsin Legislative Audit Bureau



Function 3A, 3F 1A, 1F 1A, 1F 6A, 4F 1A, 1F School districts funding model: 7A, 6F

Key A – Allocated F – Filled * Rhode Island and West Virginia Post Audit did not respond to the survey.

Page 56

Table 12 AVERAGE STAFF TURNOVER, BARGAINING UNITS, IT AUDIT FUNCTION

(Part III: Q26-27, 44-45)


State/Agency Average Staff

Turnover (Annual)

Bargaining unit represents workforce?

Agency has separate IT audit

group? IT audit function is integrated within

another agency or division? Alabama Department of Examiners of Public Accounts

10% No Yes


25% No No We have no divisions in our organization. IT is integrated with general audit staff.


13.47% No Yes


7.5% No Yes


12% No No


14% (calendar year 2016)

No Yes


6% No Yes


10% No No No


10% No Yes


14% No Yes


8% No No No


No No


21% No No No


9% No Yes


10% No No Yes, State Audit Division, Audit Technologies


20 - 25% No No Yes, integrated within the Financial Audit Division


5% No Yes


16% No Yes Office of Technology and Special Audits


9.36% No No Yes, Financial Audit Services


7% Yes - 55% Yes


12% No Yes


9.6% (of that, 4.1% were retirements)

No Yes No


9% Yes - 1% No Yes, Bureau of Audit Operations


15% (estimate) No No Yes, Financial Audit Division


10% Yes No No


19% No Yes Yes, Data Services


23% No Yes


20% No Yes No


30% this year No No Yes


10% No Yes


10% No No No


6% No Yes


No No

Page 57

Table 12 AVERAGE STAFF TURNOVER, BARGAINING UNITS, IT AUDIT FUNCTION

(Part III: Q26-27, 44-45)


State/Agency Average Staff

Turnover (Annual)

Bargaining unit represents workforce?

Agency has separate IT audit

group? IT audit function is integrated within

another agency or division? New Mexico Office of the State Auditor

12.6% No No Yes, Administrative Division


6% Yes - 94% No We have 3 IT auditors in SGA and are trying to hire more. LGSA has 2 IT auditors. They work with the audit teams and on separate IT audits.


15% No Yes N/A


2% No Yes


11% Yes - 2% Yes


15.27% No Yes


10% No Yes


Yes - 65.12% Yes


2.55%, as of November 30, 2016

No Yes No



10% No No No


Approximately 20% No No No


5% No Yes


7.8% No Yes


17.6% No No Yes, audit pool (includes financial, performance, and compliance auditors)


13% No No Yes, Financial Audit


10% Yes - 60% No No


12% No No Yes, Financial Audit


15.3% No Yes


17% No No No



17% No No Yes, Financial Audit Division


0% Yes - unknown No No


Page 58

Table 13 COMPOSITION OF AGENCY STAFF, FY 2017

(Part III: Q28-43)


State/Agency CPA CIA CISA CMA CFE CGFM Attorney Statistician Economist IT

Specialist Ph.D. M.S.

Accounting M.B.A. M.P.A. Other Alabama Department of Examiners of Public Accounts

30 (22%) 2 (1.5%) 1 (<1%) 6 (4.4%) 5 (3.6%) 1 (<1%) 12 (8.7%) 20 (14.5%) 2 (1.4%) B.S.: 143 (91.7%); CICA: 3 (1.9%)


Audit

12 (30%) 1 (3%) 2 (5%) 2 (5%) CPM: 1 (3%)


50 (26%) 1 (<1%) 2 (1%) 11 (6%) 6 (3%) 1 (<1%) 1 (<1%) 18.5 (9.8%) 2 (1%) 18 (9.5%) 9 (4.6%) 8 (4.2%) Other M.A. degrees: 25 (13%)


167 (63.5%)

1 (<1%) 9 (3.4%) 52 (19.8%) 4 (1.4%) 3 (<1%) 16 (6.1%) 14 (5.3%) 30 (11.4%) 2 (<1%) CFF: 12 (4.6%)


25 (18.4%) 11 (8.1%) 4 (2.9%) 1 (<1%) 21 (15.4%) 6 (4.4%) 11 (8.1%) 11 (8.1%) 1 (<1%) 7 (5.2%) 16 (11.8%) 13 (9.6%) M.P.P. or M.P.P.A.: 16 (11.8%); M.S. or M.A.: 8 (5.9%);


17 (23%) 2 (3%) 3 (4%) 3 (4%) 2 (3%) 5 (7%) 7 (9%) 1 (1%) 8 (11%) 4 (5%) 6 (8%) Master's in political science: 3 (4%)


39 (36%) 7 (6.4%) 3 (2.8%) 1 (<1%) 15 (13.8%) 4 (3.7%) 1 (<1%) 24 (22%) 25 (23%) CGAP: 2 (1.8%); CFSA: 2 (1.8%); CGMA: 2 (1.8%)


4 (17%) 2 (8%) 15 (63%) 3 (13%) 5 (21%) 2 (8%) CICA: 2 (8%); Cr.FA: 1 (4%); CGAP: 1 (4%)


182 (57.2%)

19 (6%) 11 (3.5%) 6 (1.9%) 3 (<1%) 1 (<1%) 2 (<1%) 6 (1.9%) 84 (26.4%) 32 (10.1%) Other master's degrees: 11 (3.5%)


57 (19%) 8 (2.7%) 13 (4.3%)

23 (7.7%) 30 (10%) 15 (5%) 35 (11.7%) 18 (6%) 21 (7%) Master's in computer science, decision science, public policy, etc.: 26 (8.7%); CGAP, CISSP: 13 (4.3%)

Guam Office of Public

Accountability

3 (20%) 2 (13%) 4 (27%) 1 (7%) CGAP: 4 (27%); CGMA: 2 (13%)


4 (25%) 1 (6.3%) 2 (12.5%) 2 (12.5%) 4 (10.3%) 2 (8%) 1 (4%) 2 (8%) 1 (4%) Master's in journalism: 2 (8%); Master's - fine arts/creative writing: 1 (4%); Master's - public affairs reporting: 1 (4%)


11 (41%) 4 (15%) 1 (4%) 5 (19%) 2 (8%)


23 (31%) 2 (3%) 4 (5%) 3 (4%) 1 (1%) 1 (1%) 1 (1%) 9 (12%) 1 (1%) 15 (20%) 6 (8%) 7 (9%) CGAP: 1 (1%); CITP: 1 (1%)


97 (40%) 7 (3%) 2 (1%) 2 (1%) 7 (3%) 6 (2%) 8 (3%) 1 (<1%)


32 (32%) 3 (3%) 10 (10%) 1 (1%) 4 (4%) Not tracked Not tracked

CNE: 1 (1%)

Page 59


(Part III: Q28-43)




Accounting M.B.A. M.P.A. Other Kansas Legislative Division of Post Audit

1 (4%) 1 (4%) 2 (8%) 1 (4%) 3 (12%) 3 (12%) 5 (24%) 2 (8%) 7 (28%) CGAP: 4 (16%); PMP: 3 (12%); CISSP: 1 (4%)


24 (17%) 4 (2%) 2 (2%) 11 (8%) 2 (1%) 2 (1%) 1 (1%) 1 (1%) 2 (1%) CGAP, CGMA, CGFM, CIDA: 8 (5%)


103 (40%) 33 (12.9%)

7 (3%) 20 (8%) 1 (<1%) 5 (2%) 21 (8%) 2 (1%) 39 (15%) 42 (16%) 17 (6.6%) Various other professional certifications: 59 (23%); Various other advanced degrees: 12 (5%)


8 (26%) 6 (19%) 2 (6%) 1 (3%) 2 (7%) 11 (35%) B.A. or B.S.: 30 (97%); Associates: 1 (3%)


45 (46%) 1 (1%) 6 (6%) 15 (15%) 13 (13%) 5 (5%) 5 (5%) M.S. in transportation: 1 (1%); M.S. Talmudic law/Judaic studies: 3 (3%); M.S. forensic studies: 6 (6%)


15 (7%) 3 (1.4%) 2 (1%) 1 (<1%) 5 (2.3%) 7 (3.2%) 12 (5.5%) 1 (<1%) 15 (6.9%) 2 (<1%) 6 (2.8%) 19 (8.7%) 5 (2.3%) B.S./B.A./B.S.B.A. in accounting or finance: 65 (30%); master's level degrees in other areas: 55 (25%); B.A./B.S. in government, political science, management, criminal justice, etc.: 117 (54%)


61 (40%) 3 (2%) 15 (10%)

2 (1%) 2 (1%) 1 (1%) 13 (9%) 1 (1%) 13 (9%) 9 (6%) 1 (1%) Associates degree of business - computer security: 5 (3%)


15 (27%) 6 (11%) 2 (4%) 2 (4%) 2 (4%) 1 (2%) 3 (5%) 2 (4%) 1 (2%) Master's: 16 (29%)


35 (65%) 1 (2%) 1 (2%)


26 (25%) 2 (2%) 2 (2%) 1 (1%) 6 (5%) 3 (3%) 2 (2%) 4 (4%) 18 (16%) 12 (11%) 2 (2%) Sociology: 1 (1%); theology: 1 (1%); master's in secondary education: 1 (1%)


35 (32%) 2 (2%) 3 (3%) 10 (9%) 2 (2%) 8 (7%) 8 (7%) 18 (17%) 13 (12%) 1 (1%) Other master's degrees: 4 (4%); CGAP: 5 (5%); SHRM-CP: 1 (1%)


13 (25%) 1 (2%) 2 (4%) 1 (2%) 1 (2%) 4 (8%) 6 (12%) 1 (2%) 3 (6%) J.D.: 1 (2%); M.P.S.: 1 (2%); M.F.A.: 1 (2%)


18 (44%) 2 (5%) 9 (22%) 1 (2%) 6 (15%) 6 (15%)


10 (43%) 2 (9%) 1 (4%) 3 (13%) 5 (22%) 7 (30%) M.A.: 2 (9%)


8 (35%) 3 (13%) 1 (4%) 1 (4%) 5 (21%) 2 (9%) 8 (35%)


26 (29%) 2 (2%) 3 (3%) 7 (8%) 6 (7%) 7 (8%) 5 (6%) 11 (12%) CICA: 2 (2%); CGAP: 6 (7%); CEH: 1 (1%)

Page 60


(Part III: Q28-43)




Accounting M.B.A. M.P.A. Other New Jersey Office of the State Comptroller


9 (28%) 7 (22%) 3 (9%) 2 (6%) 1 (3%) 1 (3%) 2 (6%) 4 (12.5%) CGMA: 2 (6%); M.Acc.: 3 (9%); M.A.: 5 (16%)


87 (23% LGA, 9% Services & LGA 17%, SGA 5.5%)

14 (3%) 6 (1.5%) 1 (<1%) 25 (12%) 7 (3.6%) 7 20 (10%) 30 (15%) 10 (5%) CFE; CISA; CGFM


61 5 9 21 1 3 16 (10%) 51 14 4


23 (45%) 1 (2%) 3 (6%) 1 (2%) 5 (10%) 3 (6%) M.Acc.: 2 (4%); master's in management: 1 (2%); M.B.A.: 3 (6%)


103 (13%) 16 (2%) 25 (3%) 20 (2.5%) 10 (1.3%) 32 (4%) Not tracked

Not tracked Not tracked

Not tracked

CPAP


15 (14.3%) 3 (2.9%) 2 (1.91%)

1 (1%) 7 (7.6%) 2 (1.9%) 1 (<1%) 5 (4.8%) 1 (<1%) 5 (4.8%) 7 (6.7%) CPM: 1 (<1%); CFCE: 1 (<1%); CFS: 1 (<1%); mediator: 1 (<1%); other master's degrees: 2 (1.9%); CLEET: 2 (1.9%); CGAP: 3 (2.9%)


13 (21%) 4 (6%) 3 (5%) 2 (3%) 5 (8%) 5 (8%) CGAP: 1 (2%); M.P.P.: 1 (2%)



29 (5%) 6 (1%) 27 (5%) 119 (20%) 28 (5%) 1 (<1%) 24 (4%) 2 (<1%) 90 (15%) CISSP: 6 (1%); CGAP: 26 (4%); CHFI: 1 (0%), CEH: 1 (0%), PMP: 1 (0%), CICA: 3 (<1%), PPS: 1 (0%), ADCE: 14 (2%), IQAV: 1 (0%)



1 (5%) 1 (5%) 1 (5%) 8 (40%) M.A.: 1 (5%)


13 (38%) 3 (9%) 3 (9%)


11 (33%) 1 (3%) 2 (6%) 3 (9%) CIDA: 3 (9%)


96 (35.2%) 1 (<1%) 16 (5.9%)

93 (34.1%) 59 (21.6%)

1 (<1%) 16 (5.9%) 38 (13.9%) 35 (12.8%) 14 (5.1%) CGMA: 12 (4.4%); master's in education: 1 (<1%); master's in English: 2 (0.7%); master's in art therapy: 2 (<1%)

Page 61


(Part III: Q28-43)




Accounting M.B.A. M.P.A. Other Texas Office of the State Auditor

38 (20%) 16 (9%) 10 (5%) 34 (18%) 3 (2%) 6 (3%) 4 (2%) 10 (5%) 26 (14%) 12 (6%) CGAP: 26 (14%); CIDA: 3 (2%); master's in accounting/accountancy: 10 (5%)


16 (35%) 1 (2%) 4 (9%) 1 (2%) 2 (4%) 3 (7%) 23 (50%) 4 (9%) 4 (9%) Baccalaureate degree: 3 (7%); J.D.: 2 (4%); M.P.P.: 1 (2%)


6 (40%) 2 (13%) 1 (7%) 1 (7%) 1 (7%) 2 (13%) 6 (40%) 1 (7%) J.D.: 1 (7%); M.A.: 1 (7%); chartered accountant (England & Wales): 1 (7%)


31 (26%) 1 (1%) 14 (12%)

8 (7%) 12 (10%) 22 (18%) 10 (8%) 11 (9%) 1 (1%) VCO: 5 (4%); CGMA: 5 (4%); VA construction contracting officer: 7 (6%)


57 (18.1%) 3 (<1%) 3 (<1%) 1 (<1%) 20 (6.3%) 1 (<1%) 1 (<1%) 18 (5.7%) 2 (<1%) 15 (4.7%) 21 (6.7%) 10 (3.2%) CGAP: 3 (<1%)

West Virginia Legislative Auditor’s

Office – Performance Evaluation Research Division

4 (22%) 1 (6%) Master's/B.A. in political science: 6 (33%); master's in library science: 1 (6%); master's/B.A. in history: 3 (17%)



32 (45%) 2 (3%) 1 (1%) 3 (4%) 5 (7%) 17 (24%) 1 (1%) 12 (17%)


5 (31%) 1 (6%) 2 (13%) 8 (50%) 1 (6%) 1 (6%) 1 (6%) 2 (10%) M.S. finance: 1 (6%); master's in e-government: 1 (6%); tax: 1 (6%)

Key ADCE – Access Data Certified Examiner B.A. – Bachelor of Arts B.S. – Bachelor of Science B.S.B.A. – Bachelor of Science in Business Administration CDE – Certified Data Educator CDP – Certificate, Data Processing CEH – Certified Ethical Hacker CFCE – Certified Forensic Computer Examiner CFE – Certified Fraud Examiner CFF – Certified in Financial Forensics CFS – Certified Fraud Specialist CFSA – Certified Financial Services Auditor CGAP – Certified Government Auditing Professional CGFM – Certified Government Financial Manager CGMA – Chartered Global Management Accountant CHFI – Computer Hacking Forensic Investigator CIA – Certified Internal Auditor

CICA – Certified Internal Controls Auditor CIDA – Certified Investments and Derivatives Auditor CITP – Certified Information Technology Professional CISA – Certified Information Systems Auditor CISSP – Certified Information System Security Professional CLEET – Council on Law Enforcement Education and Training CMA – Certified Management Accountant CMF – Certificate of Management Fundamentals CNE – Certified Network Engineer CPA – Certified Public Accountant CPM – Certified Public Manager CPP – Certified Personnel Professional Cr.FA – Certified Forensic Accountant EDFP – Economic Development Finance Professional IQAV – Internal Quality Assessment Validator J.D. – Juris Doctor M.A. – Master of Arts

M.Acc. – Master of Accountancy M.B.A. – Master of Business Administration M.F.A. – Master of Fine Arts M.P.A. – Master of Public Administration M.P.P. – Master of Public Policy M.P.P.A. – Master of Public Policy Administration M.P.S. – Master of Professional Studies M.S. – Master of Science M.S. (ACC) – Master of Science in Accounting Ph.D. – Doctor of Philosophy PMP – Project Management Professional PPS – Pupil Personnel Services SHRM-CP – Society for Human Resource Management – Certified Professional VCO – Virginia contracting officer


Page 62

Table 14 TRAINING RESOURCES

(Part III: Q46-51)


State/Agency

Training director?

(FTEs)

Curriculum Developed Fiscal Year 2016 Expenditures Agency developed courses for

internal presentation?

List of courses available to share?

Courses packaged to share?

Financial Audits IT Audits

Compliance Audits

Performance Audits

Attestation Engagements Other Internal External Total

Average Cost Per Hour for

CPE Alabama Department of Examiners of Public Accounts

Yes (0.5)

N/A N/A N/A No No No


Yes (0.2)

$44,778 $44,778 Not calculated

No No No

Arizona Office of the Auditor

General

Yes (1) X X X X

$225,902 $59,375 $285,277 $30.92 Yes Yes No


No

$123,336 $43,637 $166,973 Yes No No


Yes (1) X X X X

$101,615 Yes Yes No


Yes (0.2) X

X X

N/A N/A $453,922 $78.00 Yes Yes No


Yes (1.03)

X X X X

$186,065 $186,065 $26.30 Yes No No


No

We plan training according to new standards and employees' needs.

$25,300 Yes No No


No X X X X X While our training might address all of the above, a separate curriculum is not developed for each type.

$109,009 $90,323 $199,332 $13.56 Yes Yes No


Yes (2)

We are in the process of developing a training curriculum for our financial auditors.

N/A N/A N/A N/A Yes No No


No

X X

$16,626 (internally

funded)

$16,732 (grant

funded)

$33,358 $28.51 Yes No No


No

Yes No No


Yes (0.5)

$15,075 $15,075 $13.25 No


Yes (1) X X X X X $1,009 $32,181 $33,190 $2.57 Yes No No


Yes (2) X

X

X $281,304 $12,137 $293,441 $27.64 Yes No No


Yes (0.25)

X X X

X Yes Yes Yes

Page 63


(Part III: Q46-51)


State/Agency

Training director?

(FTEs)






Compliance Audits

Performance Audits



CPE Kansas Legislative Division of Post Audit

No

X

Not tracked Not tracked $18,511 $11.77 Yes Yes No


No X X

$64,377 $9,500 $73,876 Yes No No


Yes (2) X X X X X $163,267 $10.35 Yes No No


No X X X

$36,593 $36,593 $29.85 No No No


Yes (1)

X

$73,424 $90,768 $164,192 $26.00 Yes Yes Yes


Yes (2)

X X X

$75,285 $75,285 $13.06 Yes Yes Yes


Yes (1) X X

X

$282,850 $235,479 $518,329 $63.51 Yes Yes Yes


No X X X X

$35,000 $35,000 plus

internally provided

training

Approx. $35.00

Yes No No


Yes (0.1)

$42,000 $8,000 $50,000 $22.00 No


No X X X X

$3,000 $20,000 $23,000 $575.00 Yes Yes Yes


Yes (1) X

X

$68,873 $16.00 Yes Yes No


Yes (1) X X X X X $3,074 $34,930 $38,004 $23.88 Yes Yes No


No X X X

X $25,000 $29,000 $54,000 $30.60 Yes No No


No

X

$18,122 $18,122 $17.00 Yes No No


No

$24,000 $24,000 $23.00 No


No

General curriculum covers all non-IT audit functions. IT function curriculum contracted with outside vendor.

$26,300 $24,500 $50,800 $10.00 Yes No No

Page 64


(Part III: Q46-51)


State/Agency

Training director?

(FTEs)






Compliance Audits

Performance Audits



CPE New Jersey Office of the State Comptroller

Yes

X

Yes


No X

X Fraud related issues $14,741 $14,741 $20.00 Yes No No


Yes (4 in LSGA & 4 in SGA)

X X

X

N/A N/A N/A N/A Yes Yes Yes


Yes (1.5) X X X X

Investigations Total costs not tracked

Total costs not tracked

Total costs not

tracked

Total costs not tracked

Yes No No


Yes (1)

No specific training curriculum. N/A N/A No


Yes (3) X X X X X $300,000 $180,000 $480,000 not tracked Yes Yes Yes


Yes (1) X X X X X Fraud, ethics, professional development, leadership

$93,681 $22,257 $115,938 $21.30 Yes No No


Yes (0.5) X

X

$60,000 $38.00 Yes Yes Yes


X X X X X Yes No No


Yes (2 executives and 6 employees)

X X X X

$184,617 $184,617 $6.32 (29,218.5

CPE hours)

Yes No No



No

X

$24,370 $8.00 Yes No No


No

$16,831 $16,831 $12.00 No

No


Yes (0.2) X

Not tracked $45,000 Not tracked No

No


Yes (0.5) X X X X X $100,000 $250,000 $350,000 $25.00 Yes Yes No


Yes (2) X X X X

We have developed a comprehensive new auditor curriculum and a senior auditor core curriculum.

$206,622 $81,769 $288,391 $35.63 Yes Yes No

Page 65


(Part III: Q46-51)


State/Agency

Training director?

(FTEs)






Compliance Audits

Performance Audits



CPE Utah Office of the State Auditor

Yes (0.25)

X

X X

N/A N/A N/A N/A No No No


No

X

$10,000 $10,000 $25.00 No


Yes (1)

$30,000 $309,180 $339,180 $54.00 Yes Yes No


Yes (2) X X X X X $776,650 $87,556 $864,206 $26.96 Yes Yes Yes


No

X X

$220 $16,600 $16,820 $32.00 No



No X X X X

Not tracked in this

manner

Not tracked in this

manner

$44,130 Not tracked per credit

hour

Yes Yes No


No

$43,096 $43,096 $30.00 No No No


Page 66

Table 15 AGENCY USE OF INTERNET TECHNOLOGY

(Part III: Q53-55)


State/Agency Website Address

Types of Information on Website

Use Social Media? Audit

Reports Audit

Summaries Staff

Directory

Fraud Hotline Access Testimony

Social Media Links Other Information

Alabama Department of Examiners of

Public Accounts

www.examiners.alabama.gov X X X Agency history, audit guides and other publications

Yes, Facebook and Twitter are used to alert citizenry of audits released.


legaudit.akleg.gov X X No


www.azauditor.gov X X X X No


www.arklegaudit.gov X X X X Link to Arkansas transparency website; employment application

No

California Office of State Auditor

www.auditor.ca.gov X X X X X State auditor bio; mission and purpose; recently approved audits; work in progress; investigative complaint process; recruiting/ career opportunities; info directed to Legislature, press, and potential auditees; state and local high risk programs; frequently asked questions; peer review results; and contact information

Yes, Facebook and Linked In for recruiting mostly, and Twitter as an information feed and outreach--tweeting messages about upcoming reports, reports issued, if making presentations, or any other activity that may be of interest


www.state.co.us/auditor X X X X Legislative Audit Committee minutes Yes


www.cga.ct.gov/apa X X X No


auditor.delaware.gov X X X No


www.myflorida.com/audgen X X Yes, LinkedIn for recruiting purposes


www.audits.ga.gov X Reference materials for clients; contact information, but not a complete directory; summary of department functions and responsibilities

No


www.opaguam.org X X X X X OPA information, procurement appeals, citizen-centric reports, and board and commission meeting audios

No


www.auditor.hawaii.gov X X No

Idaho Legislative Services Office,

Audits Division

https://legislature.idaho.gov/lso/audit X X Special reports issued by our office; local government audit links to submit audit and sign up in the registry; peer review results; job openings

No


www.auditor.illinois.gov X X X X No


www.in.gov/sboa X X Yes, review candidates for interview and hiring


www.auditor.iowa.gov X X X Email address to ask questions, report questionable activity or provide comments on office activities

Yes, Twitter and Facebook - primarily to communicate the release of audits

Page 67


(Part III: Q53-55)





Reports Audit

Summaries Staff

Directory




www.kslpa.org X X X X Yes, Twitter is used as an adjunct means of promulgating info on our website (meeting dates, audit reports released, etc.).


www.auditor.ky.gov X X X X X X Yes, Facebook, Twitter, Instagram


www.lla.la.gov X X X X X Yes, LinkedIn - Recruiting; Twitter and Facebook - To announce report issuance and press releases


maine.gov/audit X X X A copy of towns and counties audited financial statements prepared by other auditors for the last three years. Counties' budget reports for last three years. We removed our staff directory from the website for competitive/tactical reasons.

No, but I am thinking about adding a communications position so that we can be systematically active on LinkedIn.


www.ola.state.md.us X X X X No


www.mass.gov/auditor X X X X Special reports, news releases, job postings, peer review reports, relevant laws and regulations, strategic plan, open meeting notices

Yes, LinkedIn, Facebook, Twitter, Flickr, links to audit reports and special reports, press releases, auditor speeches


www.audgen.michigan.gov X X X X Auditing FAQs, listing of audits in progress, release dates for upcoming reports, job application process

Yes, we post notices of our report releases on Facebook, Twitter, and LinkedIn.


www.auditor.leg.state.mn.us X X X X X Yes, Twitter, Facebook, LinkedIn


auditor.state.mn.us X The homepage includes a variety of financial information that is beneficial to taxpayers, local governmental units, and auditing firms.

No


www.osa.ms.gov X X X X No


https://auditor.mo.gov X X X X State auditor biography; employment information; news releases; and information on the office's duties (e.g., office overview and audit process, fiscal notes, bond registration, property tax forms and reports)

Yes, we use Twitter and Facebook to post information about ongoing audits, recently released reports, and other points of interest about the State Auditor's Office. We have also used Periscope for livestreaming.


www.leg.mt.gov/audit X X X X X Yes, recruiting


www.auditors.nebraska.gov X X X X Yes, Facebook, Twitter


www.leg.state.nv.us/audit X X X X No

Page 68


(Part III: Q53-55)





Reports Audit

Summaries Staff

Directory




www.gencourt.state.nh.us/lba/default.htm X X X X No


www.njleg.state.nj.us/legislativepub/auditreports

X X X X NSAA report on System of Quality Control No


www.nj.gov/comptroller X X X Yes, Facebook, Twitter - Links to public audit and investigative reports


www.osanm.org X X X X No


www.osc.state.ny.us X X X X X No


www.ncauditor.net X X X X X Yes, Twitter is used primarily for notices of audit report releases. Facebook is used for awareness of audit reports. LinkedIn is used for recruiting.


www.nd.gov/auditor X X X Yes, RSS feeds


www.ohioauditor.gov X X X X X Reference materials, training and conferences, Open Government Unit, IPA resources, Uniform Accounting Network, and financial health indicators

Yes, all external training events


www.sai.ok.gov X X X CPE opportunities, guidance on internal controls, audit filing portal for CPA firms, guidance and forms for local governments

No


sos.oregon.gov/audits/Pages/default.aspx X X X Yes, we currently tweet the release of audit reports and information about our government waste and abuse hotline. We also have a Facebook page and a blog.


www.paauditor.gov X X X X Yes, Facebook and Twitter


www.ocpr.gov.pr X X X Yes. On December 12, 2012, the Office of the Comptroller of Puerto Rico established a page on Facebook and Twitter. The purpose of this initiative is to share valuable information and official messages with the general public and to show more transparency in our processes.



www.lac.sc.gov X X X No


osa.sc.gov X X Historical information; link to state government transparency site; employment opportunities

No


legislativeaudit.sd.gov X X X Databases of annual financial reports for counties and cities.

No

Page 69


(Part III: Q53-55)





Reports Audit

Summaries Staff

Directory




www.comptroller.tn.gov X X X X Yes, Twitter is used for press releases and other report releases; some YouTube videos.


www.sao.texas.gov X X X X State compensation and classification information; professional development and course schedule; form to request public information; audit delegation request information; organizational chart; peer review results; quality assurance team information; links to other Texas state agency websites

No


auditor.utah.gov X X X X No


auditor.vermont.gov X X X X Forms and guides No


www.virginia.apa.gov X X X Commonwealth DataPoint (the commonwealth's transparency website)

No


www.sao.wa.gov X X X X X Whistleblower program: provides an avenue for state employees to report suspected improper governmental action. Citizen hotline: toll-free hotline to improve government efficiency and accountability. Client support: tools to help governments to help them evaluate and minimize risk, ensure accountability and prepare for audit.

Yes. Twitter/Email: announcements, release of audits; Facebook: announcements; YouTube/Podcast: the work SAO does to help governments work better


www.legis.state.wv.us/Joint/PERD/perd.cfm X X X No

West Virginia * Legislative Auditor’s Office –

Post Audit Division


www.legis.wisconsin.gov/lab X X X X X Yes, Twitter to announce report releases and upcoming audit committee hearings


publicfunds.wyo.gov X No


Page 70

2017 Auditing in the States: A Summary A-1

Appendix A 2017 Auditing in the States Survey

State [ ] Office [ ] Name of contact person [ ] Contact person's phone [ ] Email address [ ] I. Characteristics of the Office/Agency Leadership – Current State Auditors and Deputies (as of January 2017) 1. Please provide the name and title of the current agency head (as of January 2017). Name [ ] Title [ ] 2. In which month and year was the incumbent auditor first appointed or sworn into office? Month [ ]

Year [ ] 3. In which month and year does the present term expire?

Month [ ] Year [ ]

4. What professional certifications does the current agency head have? Check all that apply. [ ] Certified Public Accountant (CPA) [ ] Certified Fraud Examiner (CFE) [ ] Certified Government Financial Manager (CGFM) [ ] Certified Internal Auditor (CIA) [ ] Certified Management Accountant (CMA) [ ] Certified Information Systems Auditor (CISA) [ ] Other (specify) [ ] [ ] Other (specify) [ ] [ ] Other (specify) [ ] 5. Please provide the name, title and professional designation(s) for the current deputy or chief assistant (as of January 2017) Deputy 1 [ ] Title [ ]

[ ] Certified Public Accountant (CPA) [ ] Certified Fraud Examiner (CFE) [ ] Certified Government Financial Manager (CGFM) [ ] Certified Internal Auditor (CIA) [ ] Certified Management Accountant (CMA) [ ] Certified Information Systems Auditor (CISA) [ ] Other (specify) [ ] [ ] Other (specify) [ ] [ ] Other (specify) [ ]


6. Deputy 2 [ ] Title [ ]

[ ] Certified Public Accountant (CPA) [ ] Certified Fraud Examiner (CFE) [ ] Certified Government Financial Manager (CGFM) [ ] Certified Internal Auditor (CIA) [ ] Certified Management Accountant (CMA) [ ] Certified Information Systems Auditor (CISA) [ ] Other (specify) [ ] [ ] Other (specify) [ ] [ ] Other (specify) [ ] 7. Deputy 3 [ ] Title [ ]

[ ] Certified Public Accountant (CPA) [ ] Certified Fraud Examiner (CFE) [ ] Certified Government Financial Manager (CGFM) [ ] Certified Internal Auditor (CIA) [ ] Certified Management Accountant (CMA) [ ] Certified Information Systems Auditor (CISA) [ ] Other (specify) [ ] [ ] Other (specify) [ ] [ ] Other (specify) [ ] 8. Deputy 4 [ ] Title [ ]

[ ] Certified Public Accountant (CPA) [ ] Certified Fraud Examiner (CFE) [ ] Certified Government Financial Manager (CGFM) [ ] Certified Internal Auditor (CIA) [ ] Certified Management Accountant (CMA) [ ] Certified Information Systems Auditor (CISA) [ ] Other (specify) [ ] [ ] Other (specify) [ ] [ ] Other (specify) [ ] II. Audit of Basic Financial Statements and Single Audits 1. Who performs the audit of the state’s basic financial statements?

[ ] State audit agency conducts audit (100%) [ ] CPA firm(s) conducts audit (100%)

[ ] State audit agency conducts part/CPA firm(s) conduct part. Specify the number of agencies contracted out to CPA firm(s) and the percentage of expenditures of those agencies to the primary government.

Specify number agencies and % expenditures contracted out [ ] 2. Who conducts the single audit for your state’s primary government (i.e., exclude component units and higher education)? [ ] State audit agency conducts audit (100%) [ ] CPA firm(s) conducts audit (100%)

[ ] State audit agency conducts part/CPA firm(s) conduct part. Specify the percentage contracted out to CPA firms (use federal expenditures as the basis for calculating the percentage contracted out).


Specify % contracted out [ ] 3. If part or all of your single audit is contracted out, who selects the auditor? [ ] 4. Does your agency audit local governments? [ ] Yes

[ ] No 5. If yes, please indicate the types of local governments audited and, if known, indicate the percentage of the population audited (e.g., 100 out of 125 counties = 80%). Check all that apply. [ ] Cities; [ ] percent of population audited [ ] Counties; [ ] percent of population audited [ ] Nonprofit/for profit organizations receiving state/federal grants; [ ] percent of population

audited [ ] Towns and villages; [ ] percent of population audited [ ] School districts; [ ] percent of population audited [ ] Other (specify type and percentage of population audited) [ ] 6. What auditing standards are used for audits of local governments? [ ] GAAS [ ] GAGAS [ ] Other (specify) [ ] 7. Are local governments required to prepare financial statements in accordance with GAAP? [ ] Yes [ ] No [ ] Varies (specify) [ ] 8. If local governments are not required to prepare financial statements in accordance with GAAP, what special purpose framework do they use (e.g., regulatory basis, cash/modified cash, etc.)? [ ] Specify framework used III. Agency Resources 1. Please indicate the total budget for your agency for FY 2017 (don't include total department budget if agency is part of a larger department).

In-house State appropriation [ ] (funds received from the state for work performed by your staff) Other sources [ ] (e.g., billing for work performed by your staff)

Contract work

State appropriation [ ] (funds received from the state for work performed by CPA firms) Other sources [ ] (e.g., billing for work performed by CPA firms)

Total: In-House (work performed by your staff) [ ]

Contract work (work performed by CPA firms) [ ]


2. Please indicate the salary information for top management as of December 1, 2016.

Agency Head (Specific annual salary) [ ] Chief Deputy(ies) or Assistant(s) (Authorized annual salary range) [ ] Other Deputy(ies) or Assistant(s) (Authorized annual salary range) [ ] Division Head (Authorized annual salary range) [ ]

3. Please indicate the following information for Audit Manager or equivalent as of December 1, 2016. Authorized annual salary range [ ] Average annual salary [ ] Avg. yrs. experience [ ] Positions allocated [ ] Positions filled [ ] 4. Please indicate the following information for Audit Supervisor or equivalent as of December 1, 2016. Authorized annual salary range [ ] Average annual salary [ ] Avg. yrs. experience [ ] Positions allocated [ ] Positions filled [ ] 5. Please indicate the following information for Upper Level Auditor or equivalent as of December 1, 2016. Authorized annual salary range [ ] Average annual salary [ ] Avg. yrs. experience [ ] Positions allocated [ ] Positions filled [ ] 6. Please indicate the following information for Middle Level Auditor or equivalent as of December 1, 2016. Authorized annual salary range [ ] Average annual salary [ ] Avg. yrs. experience [ ] Positions allocated [ ] Positions filled [ ] 7. Please indicate the following information for Entry Level Auditor or equivalent as of December 1, 2016. Authorized annual salary range [ ] Average annual salary [ ] Avg. yrs. experience [ ] Positions allocated [ ] Positions filled [ ] 8. Please indicate the following information for IT audit staff or equivalent as of December 1, 2016.

Authorized annual salary range [ ] Average annual salary [ ] Avg. yrs. experience [ ] Positions allocated [ ] Positions filled [ ]


9. Please indicate the following information for other audit staff or equivalent as of December 1, 2016.

Specify title [ ] Authorized annual salary range [ ] Average annual salary [ ] Avg. yrs. experience [ ] Positions allocated [ ] Positions filled [ ] 10. Please indicate the following information for non-audit professional staff (e.g., attorneys. statisticians, actuaries, etc.) or equivalent as of December 1, 2016. Authorized annual salary range [ ] Average annual salary [ ] Avg. yrs. experience [ ] Positions allocated [ ] Positions filled [ ] 11. Please indicate the following information for support staff or equivalent as of December 1, 2016. Authorized annual salary range [ ] Average annual salary [ ] Avg. yrs. experience [ ] Positions allocated [ ] Positions filled [ ] 12. Please indicate the following information for total staff or equivalent as of December 1, 2016. Positions allocated [ ] Positions filled [ ] 13. Have you established separate pay scales for financial audit, performance audit, and IT staff? [ ] Yes [ ] No If yes, please describe. [ ] 14. Does the agency head receive the use of a state automobile? [ ] Yes [ ] No 15. If the agency head receives the use of a state automobile, is the automobile used for: [ ] Official use only [ ] Official and personal use 16. Is the agency head a civil service/merit system employee? [ ] Yes [ ] No 17. How is your agency's staff organized? [ ] By function (see list in next question) [ ] By teams (along industry lines, e.g., health and human services, education, etc.)


[ ] Other (specify) [ ] 18. If by function, please indicate the number of professional staff as of December 1, 2016, for state agency financial audits. Positions allocated [ ] Positions filled [ ] 19. If by function, please indicate the number of professional staff as of December 1, 2016, for state agency performance audits. Positions allocated [ ] Positions filled [ ] 20. If by function, please indicate the number of professional staff as of December 1, 2016, for state agency attestation engagements. Positions allocated [ ] Positions filled [ ] 21. If by function, please indicate the number of professional staff as of December 1, 2016, for state agency IT audits. Positions allocated [ ] Positions filled [ ] 22. If by function, please indicate the number of professional staff as of December 1, 2016, for state agency fraud/investigative audits. Positions allocated [ ] Positions filled [ ] 23. If by function, please indicate the number of professional staff as of December 1, 2016, for local government audits.

Positions allocated [ ] Positions filled [ ] 24. If by function, please indicate the number of professional staff as of December 1, 2016, for local government IT audits. Positions allocated [ ] Positions filled [ ] 25. If by function, please indicate the number of professional staff as of December 1, 2016, for other functions.

Other function (specify) [ ] Positions allocated [ ] Positions filled [ ] 26. What is the approximate percentage of the annual turnover for your professional staff? [ ]


27. Does a bargaining unit represent your workforce? [ ] Yes [ ] No If yes, what percentage of your staff is represented? [ ] 28. Indicate the following information on composition of agency staff who are Certified Public Accountants as of December 1, 2016. (Some staff may be counted more than once, e.g., the CPA who is also an attorney.)Staff who are CPAs Number [ ] % of Total [ ] 29. Indicate the following information on composition of agency staff who are Certified Internal Auditors as of December 1, 2016. (Some staff may be counted more than once, e.g., the CPA who is also an attorney.) Number [ ] % of Total [ ] 30. Indicate the following information on composition of agency staff who are Certified Information Systems Auditors as of December 1, 2016. (Some staff may be counted more than once, e.g., the CPA who is also an attorney.) Number [ ] % of Total [ ] 31. Indicate the following information on composition of agency staff who are Certified Management Accountants as of December 1, 2016. (Some staff may be counted more than once, e.g., the CPA who is also an attorney.) Number [ ] % of Total [ ] 32. Indicate the following information on composition of agency staff who are Certified Fraud Examiners as of December 1, 2016. (Some staff may be counted more than once, e.g., the CPA who is also an attorney.) Number [ ] % of Total [ ] 33. Indicate the following information on composition of agency staff who are Certified Government Financial Managers as of December 1, 2016. (Some staff may be counted more than once, e.g., the CPA who is also an attorney.) Number [ ] % of Total [ ] 34. Indicate the following information on composition of agency staff who are attorneys as of December 1, 2016. (Some staff may be counted more than once, e.g., the CPA who is also an attorney.) Number [ ] % of Total [ ]


35. Indicate the following information on composition of agency staff who are statisticians as of December 1, 2016. (Some staff may be counted more than once, e.g., the CPA who is also an attorney.) Number [ ] % of Total [ ] 36. Indicate the following information on composition of agency staff who are economists as of December 1, 2016. (Some staff may be counted more than once, e.g., the CPA who is also an attorney.) Number [ ] % of Total [ ] 37. Indicate the following information on composition of agency staff who are actuaries as of December 1, 2016. (Some staff may be counted more than once, e.g., the CPA who is also an attorney.) Number [ ] % of Total [ ] 38. Indicate the following information on composition of agency staff who are IT specialists as of December 1, 2016. (Some staff may be counted more than once, e.g., the CPA who is also an attorney.) Number [ ] % of Total [ ] 39. Indicate the following information on composition of agency staff with a doctorate as of December 1, 2016. (Some staff may be counted more than once, e.g., the CPA who is also an attorney.) Number [ ] % of Total [ ] 40. Indicate the following information on composition of agency staff with an MS in Accounting as of December 1, 2016. (Some staff may be counted more than once, e.g., the CPA who is also an attorney.) Number [ ] % of Total [ ] 41. Indicate the following information on composition of agency staff with an M.B.A. as of December 1, 2016. (Some staff may be counted more than once, e.g., the CPA who is also an attorney.) Number [ ] % of Total [ ] 42. Indicate the following information on composition of agency staff with an M.P.A. as of December 1, 2016. (Some staff may be counted more than once, e.g., the CPA who is also an attorney.) Number [ ] % of Total [ ] 43. Indicate the following information on composition of agency staff with other certifications, degrees, or specialties as of December 1, 2016. (Some staff may be counted more than once, e.g., the CPA who is also an attorney.) Other certifications, degrees, or specialties (specify) [ ] Number [ ] % of Total [ ]


Other certifications, degrees, or specialties (specify) [ ] Number [ ] % of Total [ ]

Other certifications, degrees, or specialties (specify) [ ] Number [ ] % of Total [ ] 44. Does your agency have a separate IT audit group? [ ] Yes [ ] No 45. If no, is an IT audit function integrated within another agency division (e.g., financial audit, administration, etc.)? [ ] Yes [ ] No

If yes, specify the division(s). [ ] 46. Does your agency have a training director or similar position? [ ] No [ ] Yes (Indicate number FTE employees) [ ] 47. Indicate whether your agency has developed a training curriculum for each indicated type of audit work conducted. Check all that apply. [ ] Financial audits [ ] IT audits [ ] Compliance audits [ ] Performance audits [ ] Attestation engagements [ ] Other (specify) [ ] 48. How much did your agency spend on training in FY 2016? (Include FTE salaries of instructors, consultants, purchased training packages, travel and lodging, registration fees, rental, fees, and copying of training materials.)

Internally provided [ ] Externally provided [ ] Total [ ]

49. What was the average cost per hour for CPE for FY 2016? (The total above divided by the number of CPEs provided) [ ] 50. Has your agency developed courses for internal presentation?

[ ] Yes

[ ] No 51. If your agency has developed courses for internal presentation, is a list of the courses available to share with other states? [ ] Yes [ ] No


52. If your agency has developed courses for internal presentation, are the courses packaged in such a way that they can be shared with other states? [ ] Yes [ ] No 53. What is the Internet address of your homepage? [ ] 54. Please indicate the types of information on your homepage. Check all that apply. [ ] Audit reports [ ] Audit summaries [ ] Staff directory [ ] Fraud hotline access

[ ] Testimony [ ] Social media links [ ] Other (describe) [ ]

55. Does your office use social media?

[ ] Yes [ ] No

If yes, please describe social media used and what it is used for. [ ]

Headquarters Office449 Lewis Hargett Circle, Suite 290Lexington, KY 40503-3590P (859) 276-1147, F (859) 278-0507

Washington OfficeThe Hall of the States444 N. Capitol Street, NW, Suite 548Washington, DC 20001P (202) 624-5451, F (202) 624-5473

www.nasact.org

The National Association of State Auditors, Comptrollers and

Treasurers is an organization for state officials responsible for

the financial management of state government.

Documents

Auditing in the States - nasact.org · Mike Harmon Auditor of Public Accounts January 2016 January 2020 Louisiana Legislative Auditor Daryl G. Purpera Legislative Auditor November