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Funding, staffing cuts hamper release of special Oklahoma audits

Over 36 Oklahoma State Audits Remain Unreleased, Some Dating Back Years – Breaking News
OKLAHOMA / SPECIAL OKLAHOMA AUDITS
State Government / Accountability

Over 36 Oklahoma State Audits Remain Unreleased, Some Dating Back Years

State Auditor cites staffing cuts and funding shortfalls as high-profile investigations into tourism, turnpikes, and education remain pending

More than three dozen forensic audits requested by state officials remain unreleased by Oklahoma’s State Auditor and Inspector’s office, including high-profile investigations into state departments and local governments dating back several years.

36+
Pending Audits
25%
Staff Reduction
365
Annual Audits Required

State Auditor Cindy Byrd attributed the delays to severe staffing shortages and reduced funding. Her office’s workforce has been cut by 25% even as demand for investigative audits has doubled over the past decade. The agency’s 2026 appropriation stands at $5.4 million, down from $6.3 million in 2002.

The backlog includes audits of multiple towns, school districts, and major state agencies. Nearly all were requested after 2020, though three involving cities and towns have reached final review stages.

Major Pending Investigations

Tourism Department: A completed but unreleased audit examines the Oklahoma Department of Tourism’s dealings with Swadley’s Foggy Bottom Kitchen. The state ended its contract and sued the company for alleged over-billing at state park restaurants. Three individuals were indicted in February 2024 on conspiracy and fraud charges; they deny wrongdoing. Byrd said the audit cannot be released without Multi-County Grand Jury permission.

Oklahoma Turnpike Authority: Attorney General Gentner Drummond requested this audit in March 2023 after the agency announced controversial turnpike plans in Norman as part of a 15-year, $8.2 billion ACCESS program. Drummond cited concerns about improper transfers, contracting practices, and financial controls. Despite expressing frustration in August over the delay, Byrd said her office has never audited the authority before and needed time to understand the agency. She would not provide a completion date but said it would be “soon.”

Attorney General’s Concerns
Drummond’s March 2023 letter referenced “many conversations” with legislators, community leaders, and state employees expressing “a wide array of concerns” about the Turnpike Authority’s financial conduct, including improper transfers and contracting practices.

Management and Enterprise Services: Drummond requested an investigative audit of this office in February 2024, expressing serious concerns about procurement practices. Byrd said her office is waiting for additional specific instances to investigate.

Department of Education: Two separate audits are pending. One, requested in 2021 by Governor Kevin Stitt, examines financial reporting compliance following problems uncovered at Epic Charter School. The second, requested in October by Drummond, involves spending practices under former State Superintendent Ryan Walters, who resigned for private sector employment. Drummond has requested this audit be placed on hold as “additional issues have come to light that warrant a delay.”

Structural Challenges

Byrd said she must prioritize special audits where wrongdoing is suspected, balancing these alongside the 365 annual audits her office is mandated to conduct. She noted that many audits uncover abuse that prosecutors decline to pursue.

Limited Authority

Byrd lacks legal authority to initiate her own audits—something she wants the Legislature to change. Her office can conduct investigative audits only when requested by the governor, attorney general, Legislature, an agency head, district attorney, or through citizen petition. She is also limited to writing and issuing reports, with no prosecutorial authority.

Byrd, who took office in 2019, is serving her second and final term as state auditor. She is currently running for lieutenant governor.

State officials have not provided specific timelines for completion of pending audits. The backlog continues to grow as demand for investigative reviews increases.

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