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Joint Legislative Auditing Committee

Joint Legislative Auditing Committee

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Audit Findings Not Corrected - Correspondence

The Joint Legislative Auditing Committee (Committee) has the authority to enforce certain provisions of law against educational and local governmental entities that have failed to correct audit findings reported in three successive audit reports. For a summary of this initiative, please refer to Audit Findings Not Corrected - Overview.

The Committee sends correspondence to, and receives correspondence from certain universities, colleges, district school boards, charter schools, county offices, municipalities, and special districts, related to audit findings reported in the entities’ fiscal year audit reports and the two preceding audit reports. This correspondence and the entities responses are accessible below.

The purpose of the correspondence is to determine the status of these audit findings. If the entity has been unable to correct the finding(s) since the audit report was issued, it is required to provide an explanation and details of any corrective action planned.

Please note: The Auditor General is required to notify the Committee of the entities with one or more audit findings that have occurred in three successive audit reports. Only the entities included on this notification that the Committee took action against are listed below.

A complete list of most entities reported to the Committee is provided in the meeting packets listed below.

Fiscal Year
Audit Report*

Link to Committee’s
meeting packet

List of Entities
begins on page:



December 4, 2023


These are the entites reported to the Commmittees by the meeting date. Additional enties were reported later, due to late-filed audit reports, and the correspondence is included below.


January 19, 2023



December 2, 2021



February 4, 2021



December 12, 2019



February 21, 2019



December 7, 2017



February 23, 2017



November 30, 2015



February 16, 2015


Entities included on notifications based on certain late filed 2012-13 audit reports were listed in the November 30, 2015 meeting packet.

*This is the audit report in which finding(s) had been reported in three or more successive audit reports.

To access the correspondence the Committee has sent to and received from these entities since 2015:

  1. Select the type of entity below (i.e., District School Boards, Municipalities, etc.); the list of the specific entities of this type that the Committee required a response from will be displayed on the bottom of the page
  2. Select the specific entity for which you wish to view correspondence; and
  3. Select the date link for the type of correspondence (i.e., Sent by JLAC or Received).

Note: Some responses provided by entities may require clarification or additional details. If the Committee requests any follow-up information once a response has been received, both the original correspondence and any additional correspondence will be posted. You may contact the Committee’s Office at or (850) 487-4110 if you have questions.

Educational Entities

Local Governmental Entities

County Offices - Supervisors of Elections