Wisconsin. Legislature. Legislative Audit Bureau

The Legislative Audit Bureau was created as a legislative service agency under the jurisdiction of the Joint Committee on Legislative Organization by Chapter 659, Laws of 1965. The bureau replaced the Dept. of State Audit (WIHV86-A117), an executive agency. The director of the bureau is the State Auditor, who is appointed by the Joint Committee on Legislative Organization. The State Auditor appoints bureau staff members from outside the classified service.

The bureau is responsible for conducting financial and program audits to assist the legislature in its oversight functions. Its authority extends to executive, legislative, and judicial agencies; authorities created by the legislature; special districts or zones; and certain service providers that receive state funds. The bureau audits and reports on the financial transactions and records of every state agency at least once every 5 years. In addition, it provides an annual audit opinion on the state's comprehensive financial statements prepared by the Dept. of Administration.