The Audit Division of the Office of Legislative Budget Assistant is the audit office of the New Hampshire General Court. The Division conducts audits of State agencies and programs, providing oversight over the executive and judicial branches of government. It is staffed by professionals who are appointed by the Legislative Budget Assistant, and who are dedicated to promoting good government in New Hampshire. The Division takes pride in its role in improving public accountability, with the goal of providing legislators, State agency management, and the public with relevant information to aid in decision-making.

The Division conducts financial and performance audits of New Hampshire agencies, departments, boards, commissions, and programs. Approximately one half of the professionals on the Audit Division staff are certified public accountants who work primarily on financial audits. Performance auditors, with advanced educational backgrounds primarily in public administration, perform efficiency and effectiveness audits of State agency programs. Topics for performance audits are recommended by the joint legislative Performance Audit and Oversight Committee and approved by the joint legislative Fiscal Committee. As part of both financial and performance audits, Division auditors also evaluate agency internal controls and review agency compliance with State and federal laws, rules and regulations.

In addition to auditing activity at the agency level in the executive and judicial branches of government, the Audit Division is statutorily responsible for conducting annual audits of the State's Comprehensive Annual Financial Report (CAFR) and the Single Audit of Federal Financial Assistance Programs, an audit required by the federal government covering all federal assistance programs administered by or through the State. As authorized by statute, the Audit Division contracts with an external independent auditor for the audits of the State's CAFR and Single Audit.

All audits conducted by the Division are done so in accordance with Government Auditing Standards promulgated by the Comptroller General of the United States. Financial audits are also conducted in accordance with generally accepted auditing standards established by the American Institute of Certified Public Accountants.

The Audit Division's efforts result in audit reports presented to, and approved by, the joint legislative Fiscal Committee of the General Court at its regular meetings before release to the public.

Finally, the Audit Division also undergoes a peer review once every 3 years as required by Government Auditing Standards. This peer review of the Division's system of quality control is conducted by an external peer review team under the auspices of the National State Auditors Association. Peer review reports of the Division's system of quality control can be found with other Audit Division reports on this website.