Performance audits foster transparency and accountability. They are conducted in accordance with Generally Accepted Government Auditing Standards and provide objective analysis so management can improve program performance and policymakers can make more informed decisions about resource allocation.
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2024
- Milton Town Core Tax Increment Financing District - TIF District Administration Needs Improvement as Errors Mean $273,316 Owed to TIF District Fund
- Department of Economic Development: Capital Investment Grant Program and Community Recovery and Revitalization Grant Program - Insufficient Diligence on Need Assertions Increases Risk of Unnecessary Awards and Limited Documentation of Selection Decisions Undermines Accountability and Integrity of Decisions
- Vermont's State Hazard Mitigation Plan - Minimal Executive Oversight and Low Completion Rate of Actions Reduces Effectiveness of Vermont’s State Hazard Mitigation Plan
- Jay Peak, Burke Mountain, and AnC Bio Vermont EB-5 Fraud: An Assessment of the State’s Role
- City of Burlington Downtown Tax Increment Financing District - Missteps in TIF District Administration: Debt Proceeds Exceed VEPC Approved Cap by $4.6 Million, TIF District Owes State Education Fund $95,363, and City Owes TIF District $259,331
2023
- Public Utility Commission - Performance Reporting on Case Decision Timeliness is Accurate but is of Limited Usefulness to Policymakers or the Public Without More Detail
- Agency of Digital Services - Selected Information Technology Projects Had Cost Increases, Schedule Delays, and Poorly Defined Measures
- City of South BurlingtonTax Increment Financing District - City Managed TIF District According to Requirements
- Department of Disabilities, Aging and Independent Living: DAIL Needs to Comply with Requirements for Timeliness of Inspections of Assisted Living Residences and Residential Care Homes, and Make Other Changes, to Ensure Vulnerable Vermonters Are Safe
- Vermont Agency of Transportation Paving Projects - Significant Deviations in Cost and Schedule Estimates for Complex Projects Underscores the Need for Performance Measures
- City of Burlington Waterfront Tax Increment Financing District - Numerous Errors in Waterfront TIF District Administration: City Owes TIF District $1.2 Million and State Education Fund $197,510
2022
- Department of Corrections: Significant Deficiencies Demonstrate Need for Overhaul of the Prisoner Grievance Process
- Vermont Criminal Justice Council (VCJC): VCJC Did Not Confirm That Law Enforcement Officers Met Training Requirements
- Agency of Human Services (AHS): Of $92.7 Million Reviewed, AHS Overpaid 17 Providers by $7 Million Under the Health Care Provider Stabilization Grant Program
- Vermont Department of Labor's Protection of Personally Identifiable Information
Conducted by CliftonLarson Allen under contract to the Vermont State Auditor's Office
- Department of Environmental Conservation’s Dam Safety Program: Some High Hazard Dams, Including State-Owned, Linger in Poor Condition for Years, Risking Human Lives
2021
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COVID-19 Emergency Economic Recovery Grant Program: Agency of Commerce and Community Development - Some Ineligible Businesses Received Awards and Round 2.0 Awards Increased Profitability for Many of the Businesses Reviewed Instead of Redressing Financial Harm
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Barre City Tax Increment Financing District - City Managed TIF District in Accordance with Requirements, Except Too Little Tax Increment Retained and Too Much Paid to School District
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All-Payer ACO Model Implementation Costs - Department of Vermont Health Access Provided Substantial Funding for OneCare’s Operating Costs (Which Have Exceeded Reported Savings) But Has No Assurance that OneCare Used All Funds for Their Intended Purposes
- Vermont Department of Labor's Error in Distribution of Forms 1099G
Conducted by Clifton Larson Allen under contract to the Vermont State Auditor's Office
- K-12 Schools - More Students Attending Vermont Approved Independent (Private) Schools and Fewer Attending Out-of-State Schools at Public Expense
2020
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Town of Hartford Tax Increment Financing District - Tax Increment Appropriately Used but Slightly Too Much Retained
- Vermont Schools: Approved Independent [Private] Schools Are Not Subject to Most of the Statutes and Rules That Govern Public Schools
- Interim Report on EB-5 Program: History and Status of the Program in Vermont
- Vermont’s All-Payer Accountable Care Organization (ACO) Model - An Overview of the All-Payer ACO Model and the State’s Oversight of Vermont’s Only ACO, OneCare Vermont, LLC.
- Town of Milton Tax Increment Financing District - Correct Amount of Tax Increment Retained and Used for Authorized Purposes in North/South District
2019
- City of Winooski Tax Increment Financing District - City Retained Correct Amount of Tax Increment and Used It for Authorized Purposes
- Child Protection Registry: Public Education - Agency of Education and Supervisory Unions & Districts Failed to Obtain Many Registry Results as Required
- Child Protection Registry: Agency of Human Services - Room for Greater Compliance in Checking the Registry by Agency and Selected Contractors and Grantees
- Medicaid Dr. Dynasaur Program - Department of Vermont Health Access: DVHA Does Not Monitor or Take Required Action on Overdue Premium Payments
- St. Albans City Tax Increment Financing District - City Makes Unauthorized Use of TIF District Debt and Understates Tax Increment; City Owes TIF District and State Education Fund
2018
- Abatements of Business Tax Liabilities: Department of Taxes - Reasons for Most Abatements Consistent with Statute, Department Policy, or Rules; Those with an Inconsistent Reason or Lacking a Documented Reason Limit Assurance of Fair and Equitable Treatment for Taxpayers
- Choices for Care: Department of Disabilities, Aging & Independent Living - Improved Controls and Processes Could Reduce Risk of Improper Payments and Suspicious Transactions
- Milton Town Core Tax Increment Financing District - Town Properly Allocated Tax Increment and Used It to Pay TIF District Debts in FY2016
- Best Management Practices Program: Agency of Agriculture, Food, and Markets - AAFM Needs to Improve How They Prioritize Grants and Track and Compile Data to Calculate Phosphorus Reduction
- Bridge Inspections: Agency of Transportation - Municipalities Could be Encouraged to Take More Action with Improved Communication of Deficiencies by the Agency of Transportation
2017
- Environmental Compliance: Department of Environmental Conservation - The Department of Environmental Conservation Conducts a Wide Variety of Activities to Identify Violations But Could Improve Resolution Follow-Up
- State Employee Misconduct: Agency of Human Services - Process and Documentation Improvements Could Better Support Decision-Making in Employee Misconduct Cases
- State Employee Misconduct: Department of Human Resources - Handling of Allegations by the Department of Human Resources and Selected Organizations Needs Improvement in Documentation and Timeliness
- Capital Projects: Department of Buildings and General Services - Projects Consistently Exceeded Cost and Schedule Estimates; BGS’ Process Weaknesses Hinder Its Ability to Improve Capital Project Management
2016
- Vermont's Self Funded Web Portal - Portal Manager Fees for Certain Online Services Finance Entire Self-Funded Web Portal, but Some Fees Not Approved as Required
- Vermont Information Technology Leaders, Inc. - The State Has Begun to Address Oversight Deficiencies, but Has Limited Measures in Place to Evaluate Performance
- Alleged Beneficiary Fraud: Department for Children and Families - Alleged Beneficiary Fraud Investigated, but Improper Payments Not Effectively Collected
- Annual Performance Evaluations: Departments of Human Resources, Finance & Management, and Information & Innovation - Most Classified Employees in Three Departments Did Not Receive Annual Performance Evaluations for 2015
- Personal Income Taxes: Department of Taxes - Department of Taxes Collected About Half of 2013 and 2014 Delinquent PIT, but was Unable to Assess the Effectiveness of Its Collection Methods
- Equalized Pupils: Agency of Education - Calculations Generally Followed Law but Data Quality Could Be Enhanced
- Public Defender Fees: Judiciary - Judiciary’s Efforts Yielded Collections of Less Than One-Third of Amounts Owed
2015
- Agency of Education: Use of Non-Competitive and Non-Standard Contracts Contrary to State and Agency Requirements
- Vermont Health Connect: Status of Planned Enhancements
- Worker Misclassifcation: Department of Labor - Action Needed to Better Detect and Prevent Worker Misclassification
- Transitional Housing Program: Department of Corrections - Improved Oversight Needed
- Vermont Health Connect: Future Improvement Contingent on Successful System Development Project
- State Agency Energy Plan: Extent of Reductions in Energy Usage Uncertain
2014
- Privatization: Department of Liquor Control - Fiscal Impact of Privatization Projected as Neutral, but DLC Could Take Other Actions that May Increase Profits
- Designated Agencies: State Oversight of Services Could be Improved, but Duplicate Payments not Widespread October 2014
- Sex Offender Registry: Questionable Reliability Warrants Additional Improvements July 2014
2013
- State-Issued Cell Phones November 2013
- Correctional Health Care - October 2013
- Agency of Transportation Construction Contract Report New Haven Paving Project September 2013 Revised
- Agency of Transportation Construction Contract Report Bennington Bypass Project September 2013 Revised
- Workers' Compensation Program Audit - July 2013
- Jobs Programs Profile - January 2013
2012
- Tax Increment Financing Capstone Report - December 2012
- City of Winooski -Tax Increment Financing District 2012
- Human Services Programs: Eligibility System Contained Some Deceased Beneficiaries - September 2012
- Vermont Employment Growth Incentive Follow-up - June 2012
- City of Burlington - Tax Increment Financing District 2012
- Choices for Care - April 2012
- Medicaid Providers - January 2012
- Town of Milton Tax Increment Financing District - January 2012
2011
- Medicaid - September 2011
- City of Newport - Tax Increment Financing District 2011
- Department of Corrections Probation and Parole Officers' Caseloads - January 2011
2010
- Southwest Vermont Supervisory Union by MGT of America - 2010
- Supplemental Report of MGT of America Inc.'s Audit of SVSU - December 2010
- Vermont Employment Growth Performance Audit - 2010
- Sex Offender Registry 2010
- Improper Payments: Internal Control Weaknesses Expose the State to Improper Payments 2010
- Improper Payments: Results of Review of VISION Payments Made During 2007 and 2008 (2010)
2009
- Department of Economic Development and Vermont Economic Progress Council Performance Measures 2009
- Department of Motor Vehicles Performance Measurement Report 2009
- Buildings and General Services Performance Measurement Report 2009
2008
2007
2006
- Economic Advancement Tax Incentive (EATI) Audit Report 2006
- Medicaid Pharmacy Report 2006
- Department of Public Safety Grants Management 2006
2005