Only 42% of the past recommendations made by Auditors of Public Accounts (APA) were implemented by the 2024-2025 fiscal year, according to the annual review of the APA. This review was submitted to the General Assembly on Jan. 30.
Throughout the year, the APA reviewed 46 state and quasi-public institutions and made 366 recommendations.
“The departmental audit reports issued by our office generally contain recommendations calling for various improvements in an agency’s internal controls as well as recommendations to better ensure compliance with certain laws, regulations, contracts, and grant agreements when we find instances of noncompliance,” the report states.
Of the recommendations that APA made in 2025, 185 were internal control recommendations, and 49 were for compliance recommendations.
In total, APA employees spent over 150,000 hours conducting audits, the majority of which focused on compliance audits. During this time, the APA discovered millions of dollars of lost inventory and budget shortfalls.
“State loss reports filed in 2025 with this office and the State Comptroller… disclosed approximately 360 losses, primarily through theft, vandalism, and inventory shortages involving an aggregate loss of over $3.3 million,” the report states.
During the past year, auditors also evaluated 245 complaints.
“We handled 40 of them as whistleblower complaints, covering matters such as alleged misuse of state funds, employee misconduct, personnel issues, and violations of federal or state law or regulations,” the report states.
The other 205 complaints were rejected. Most of them were passed on to field auditors for consideration during regular agency audits.
The field auditors and the APA more broadly handled these complaints and conducted their audits well, according to peer review from this summer, which covered APA’s work from July 1, 2024, through June 30, 2025.
A team put together by the National Association of State Auditors, Comptrollers, and Treasurers (NASACT) conducted the peer review. The APA passed the review.
“This team examined our quality control procedures to determine whether such procedures were sufficient to ensure our office conducted audits during the review period in accordance with professional auditing standards,” State Auditors John Geragosian and Craig Miner wrote in the letter to the General Assembly. “The report concluded that the Auditors of Public Accounts suitably designed and complied with the system of quality control during the review period to provide our organization.”
All of the APA’s audits and the unclassified documents that were reviewed by the APA in 2025 were submitted to the General Assembly ahead of the legislative session.
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