The Office of Information Technology Services (OITS) is responsible for providing centralized information processing and technical management services to all state agencies. As an agency that does not generally receive a state appropriation, OITS must cover its expenses by charging agencies for the more than 40 services it provides. To determine whether OITS’ service rates accurately reflected its expenses to provide those services, we reviewed 24 service rates—two of which we examined in detail, and 22 that we reviewed more simply. OITS’ fiscal year 2019 rates did not accurately reflect prior year expenses for the two services we examined in detail. They also did not accurately reflect forecasted expenses for any of the 24 services we reviewed.