The Office of the Auditor General has completed a review of per diem compensation and expense reimbursement payments to members of state boards, commissions, councils and advisory committees (collectively referred to as boards) pursuant to Laws 2016, Ch. 328, §1, for fiscal year 2016. We found that most boards auditors reviewed did not have written policies and procedures that defined the specific board-related activities eligible for compensation, the amount of time required to be spent on board-related activities that will be compensated, and the process for paying compensation to board members to ensure that board payments are an appropriate use of public monies. Further, we found that not all board members were paid per diem compensation and/or reimbursed for expenses in accordance with state law and policy. Finally, we found that some per diem compensation and expense reimbursements were processed outside of the State’s payroll system, placing the State at risk of noncompliance with applicable tax withholding requirements.