Allegations for improper governmental activities, whether received by telephone or mail, remain confidential.  In addition, state law provides protections from retaliation or discrimination for employees who report improper or illegal activities to the State Auditor.

An investigation is conducted if an allegation appears to have merit.  If the investigation results in the substantiation of allegation, findings are presented in special review report or management letter.  When appropriate, the State Auditor refers findings to the State Bureau of Investigation or other law enforcement agencies.