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LBA updates committee on special education, Education Freedom Accounts and Doorways audits

February 07, 2026 | Performance Audit and Oversight, House of Representatives, Committees , Legislative, New Hampshire


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LBA updates committee on special education, Education Freedom Accounts and Doorways audits
Legislative Budget Assistant audit staff told the Legislative Performance Audit and Oversight Committee that three education-related audits are in progress and provided status updates and target public release windows.

Christine Young, director of audits for the LBA, reported on the oversight of special education: 34 of 71 observations are complete, eight observations are in management review and four are being drafted. The LBA expects a draft report in the second quarter and a final report in the summer.

On Education Freedom Accounts, Young said field work is wrapping up and the LBA has completed 22 of 41 observations, with three in management review and five being drafted; a draft report is expected in the second quarter and a final report in the summer.

For the Doorways program audit, Young said five of 13 observations are complete and eight are in management review; the LBA expects a draft by February and a final report by April or May.

Committee members asked follow-up questions about what the observation counts mean for local impacts and whether the LBA has capacity to take on new work while finishing these large audits. The LBA responded that auditors with the most subject-matter expertise on special education will be occupied through the spring and that two auditors likely will become available in May or June for smaller-scope projects.

The committee used the status updates to prioritize how it will queue future audits and to request that the LBA provide draft scopes and staffing estimates before formally launching new work.

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