The results of our audit found that based on its policies, the Office of Indigent Defense (IDS) assigned the correct number of attorneys and paid the correct rates for capital and non-capital murder cases. Specifically, IDS correctly assigned a second attorney in 100% of the cases reviewed, and IDS paid attorneys the correct rate 99.6% of the time. Auditors also identified budgeting and reporting concerns that should be addressed. IDS generally agreed with our findings and recommendations. Details about each item are provided in the Audit Findings, Recommendations and Responses and the Matters for Further Consideration sections of the report.