| Office | Primary focus | How it is led |
|---|---|---|
| Office of the State Auditor (OSA) | Local-government financial oversight, including cities, counties, towns, and special districts. | A statewide elected constitutional officer. |
| Office of the Legislative Auditor (OLA) | State government audits, program evaluations, and special reviews. | The Legislative Auditor, appointed by the Legislative Audit Commission. |
Start with the entity, not the headline
A city payment, a state-agency program, and a federal grant can involve different oversight bodies. Identify who made the decision, who held the money, and which records you want reviewed. OSA’s official description says its general jurisdiction covers local units rather than state offices and agencies. OLA’s authority page explains its state-level remit. Specific statutory assignments can require additional checking.
Reporting a concern is different from proving it
A concern should describe the transaction, dates, entity, documents, and why the record appears inconsistent. Separate your observations from conclusions. A spending increase, a large grant, or a dashboard risk flag does not by itself establish fraud. The official office determines how to assess information under its powers and procedures.
What an audit office cannot promise
OSA explains that it does not replace a court or legal advisor and does not resolve contractual disputes. Sending a complaint does not guarantee an audit, criminal investigation, recovery, or a particular response. If the immediate need is a document, use the holder’s data-request process. If it is a program question, contact the responsible agency.
A routing worksheet
Write four lines before making contact: entity involved; decision or transaction; records already available; question still unresolved. Follow the official office’s reporting instructions from its website. Keep your record factual and concise. This independent site explains the institutions and links to them; it does not accept official audit complaints or act on behalf of either office.
Sources and further reading
Use these original sources to verify the explanation and check for changes. Practical worksheets and hypothetical examples on this page are our synthesis.