MADISON, Wis. (AP) — A new audit says Wisconsin’s economic development agency needs to modify procedures to ensure tax credits aren’t awarded for Foxconn Technology Group employees who don’t do work in the state.

The nonpartisan Legislative Audit Bureau released its findings Tuesday. It is the second year that the audit has identified this problem.

The audit says awarding credits for workers not employed in Wisconsin would violate state law and the contract with Foxconn.

The state didn’t award Foxconn any tax credits related to job creation last year.

And Gov. Tony Evers’ administration has told Foxconn it won’t qualify for any this year unless its contract is renegotiated.