h_jud_2017a_2017-12-19t10:05:51z0 Hearing Summary

Date: 12/19/2017

Location: RM 271

10:07 AM -- Office of State Auditor Presentation



The committee was called to order. A quorum was present.



Ms. Kerri Hunter, Deputy State Auditor, Ms. Jenny Page, Legislative Audit Manager, and Ms. Monica Power, Legislative Audit Manager, Office of the State Auditor (OSA), presented the FY 2017 Annual Audit Report and the status of outstanding audit recommendation. Ms. Hunter provided background on the mission of OSA. Committee members received copies of the following documents:

• Annual report (Attachment A: https://leg.colorado.gov/sites/default/files/2017_annual_report_final_9-7-2017_for_webpage_0.pdf)
• Status of outstanding recommendations (Attachment B: https://leg.colorado.gov/sites/default/files/documents/audits/1767s_annual_report._status_of_outstanding_audit_recommendations_as_of_june_30_2017.pdf).

Ms. Page briefed the committee on these documents, focusing on departments for which the committee has oversight. Ms. Hunter explained the difference between a financial audit and performance audit. Ms. Page proceeded with the presentation and addressed outstanding audit recommendations. Questions were raised about two outstanding audit recommendations for the Judicial Department.





10:21 AM



Ms. Power next provided an overview of outstanding recommendations for the Department of Public Safety. Discussion ensued regarding the department's adherence to accepted accounting practices and potential systemic financial reporting issues.