- Every state office, department, division, bureau, board, and commission of state government.
- Any employee of state government, including elected constitutional officers, appointed state officials, state civil service employees, and quasi-public agency employees.
- The Auditors of Public Accounts can investigate private entities such as businesses and nonprofit organizations, or their employees, etc., only if they are considered a large state contractor. By statute, a large state contractor means an entity that has entered into a contract with a state or quasi-public agency, having a value of five million dollars or more.
