h_agr_2017a_2017-12-21t13:33:22z0 Hearing Summary

Date: 12/21/2017

Location:

01:33 PM -- Presentation from Office of the State Auditor



Representatives of the Office of the State Auditor (OSA) introduced themselves and explained the duties of OSA. OSA distributed copies of the OSA Informational Report on the Status of Outstanding Audit Recommendations (Attachment A), a highlight sheet regarding the audit of Colorado Parks and Wildlife and Great Outdoors Colorado (Attachment B), a highlight sheet regarding the audit of the State Board of Land Commissioners (Attachment C), and the OSA Annual report for FY 2016-17, which can be found here: https://leg.colorado.gov/sites/default/files/2016_annual_report_final_for_webpage_1.pdf. (AttachA)



171221 AttachB.pdf171221 AttachC.pdf



01:36 PM



Trey Stanley, OSA, explained the recent audit of Great Outdoors Colorado (GOCO) and Colorado Parks and Wildlife (CPW). Mr. Stanely stated that CPW and GOCO agree with the OSA recommendations. Mr. Stanley responded to questions from the committee regarding GOCO funding being used for CPW facilities and the target audience of recently aired GOCO television advertisements.



01:48 PM



Anita Franz, OSA, gave a brief background of the Sate Land Board and provided the committee and overview of the audit of the land board. She explained that the audit was recommended by the legislature and that there were some aspects examined by OSA where OSA found no recommendations. She stated that the land board will be reporting back to the state audit committee in June 2018 to determine if the board needs further statutory direction on determining the fiscal impact of land sales. With regards to leases in the Stewardship Trust, the OSA found that the board did not have management plans for any of the 104 properties in the trust or stewardship-specific lease terms for any of the 113 grazing leases within the trust. Ms. Franz responded to questions from the committee regarding state land board grazing leases. She also responded to questions regarding the sample size taken in the audit, stating that sample sizes typically begin small and are increased if warranted. Ms. Franz responded to questions regarding potential conflicts of interest within the state land board, specifically annual disclosures and the review of disclosures.



02:03 PM



Ms. Dorsey, OSA, discussed the annual report of outstanding audit recommendations of agencies overseen by the committee. Ms. Dorsey discussed the outstanding recommendations related to the State Fair and outstanding recommendations for the Dam Safety Program in the Division of Water Resources, within the Department of Natural Resources. Ms. Dorsey responded to questions regarding the process of financial and performance audits.



02:15 PM



Ms. Franz responded to questions regarding the 3 outstanding recommendations pertaining to the Dam Safety Program.