A number of high-profile audits have yet to be released by the State Auditor and Inspectors office.
Audits into local towns and school districts and the state’s departments of education, tourism and recreation, and turnpikes are among over three dozen forensic examinations that have been requested and have yet to be made public, according to records released by the State Auditor and Inspector’s Office.
All the audits have been requested after 2020 except four. Three of those audits, involving the City of Henryetta and the towns of Calvin and Fort Towson, are in the final review phase, the records show.
State Auditor and Inspector Cindy Byrd said short staffing, a lack of funds and other factors, some outside of her control, impact when an audit is completed and released.
The office’s manpower has been slashed by 25% even as the demand for investigative audits has doubled in the last decade, said Andrew Speno, a Byrd spokesman.
In 2026, the agency had a $5.4 million appropriation, down from $6.3 million in 2002, according to information provided by the agency.
The special audits are in addition to the 365 annual audits the office is required to conduct, Byrd said.
She said she has to prioritize special audits where there is suspected wrongdoing.
Department of Tourism and Recreation
Byrd’s office has completed but not released an audit of the Oklahoma Department of Tourism’s dealings with Swadley’s Foggy Bottom Kitchen.
The agency ended its contract with Swadley’s and sued the company, alleging it over-billed the state when it was managing restaurants at some state parks. Swadley’s counter sued, alleging the state owed it money.
In February 2024, the state’s Multi-County Grand Jury indicted Ronald Brent Swadley, Curtis Ray Breuklander and Timothy Raymond Hooper with one count of conspiracy to defraud the state and five counts of presenting false or fraudulent claims against the state. They deny wrongdoing. The case is pending.
Byrd said the audit can’t be released until she gets permission from the Multi-County Grand Jury.
Oklahoma Turnpike Authority
Oklahoma Attorney General Gentner Drummond in March 2023 requested an investigative audit of the Oklahoma Turnpike Authority. The agency had become a target of criticism after it announced plans for a new turnpike in the Norman area.
The new turnpike is among several projects in the 15-year, $8.2 billion ACCESS program.
“I have had many conversations over the past few months with legislators, community leaders, private citizens and state employees who have expressed a wide array of concerns with the financial conduct of the Oklahoma Turnpike Authority,” Drummond wrote in a letter requesting the audit. “These concerns include but are not limited to improper transfers between OTA and the Department of Transportation; improper contracting and purchasing practices; and internal financial controls.”
In August, Drummond expressed frustration that it had not been completed.
Byrd said that although her office has never audited OTA, an outside financial firm performs annual audits.
She said it has taken a while to get familiar with the agency. Drummond provided very broad parameters for the review, she said.
She would not provide a date for the audit’s completion, but said it will be soon.
“When it is ready, there will be no one happier than me,” she said.
Office of Management and Enterprise Services
In February 2024, Drummond asked for an investigative audit of the Office of Management and Enterprise Services, saying he had serious concerns about the agency’s procurement practices.
“We are waiting on any other specific instances he wants us to investigate,” Byrd said.
Department of Education
Two audits regarding the State Department of Education are also pending.
One was requested in 2021 by Gov. Kevin Stitt. It involves financial reporting requirements after an earlier audit found problems with Epic Charter School.
Stitt directed Byrd to determine if the agency and schools were complying with the Oklahoma Cost Accounting System’s financial reporting requirements.
He also asked if the agency was requiring consistent and timely enforcement of those requirements.
The second audit was requested in October by Drummond and involves spending practices under former State Superintendent Ryan Walters, who resigned to take a job in the private sector.
Byrd said Drummond has requested that the audit be put on hold.
“Additional issues have come to light that warrant a delay,” said Leslie Berger, a Drummond spokesperson.
Many times the audits find abuse, which never gets prosecuted, Byrd said.
“Legally, I am only allowed so much authority,” she said. “I am only supposed to write and issue a report. I am saddened when prosecutors don’t take action and prosecute the bad actors.”
Byrd also said she doesn’t have the legal authority to initiate her own audits, something she would like the Legislature to change.
Her office can do investigative audits at the request of the governor, attorney general, Legislature, an agency head, district attorney or with a citizen petition.
Byrd took office in 2019. She is serving her second and final term as state auditor and is running for lieutenant governor.
