Report Summary
Department of Administration
Programs Selected For
Fiscal Year 1993 Statewide Audit
Public Release Date: April 7, 1994 |
No. 94-12 |
Objectives
Evaluate internal control structure: Building Construction
consultant expenditures, Computer Services Fund revenues, Telecommunications
Fund revenues, Computer Fund fixed assets and depreciation, Plant Management
Fund lease revenues, and department lease expenditures.
Test compliance with certain finance-related legal provisions.
Conclusions
We found five areas where the internal control structure needed improvement:
- Administration has not established adequate controls over the development of
information systems.
- Individuals may have unnecessary access to certain computer system files.
- Intertech's accounts receivable processes need to be improved.
- The telecommunications division does not have complete contracts with some
phone companies.
- Administration needs to improve controls over Intertech travel reimbursements.
We found one area where the department had not complied with finance-related legal
provisions:
- At the end of fiscal year 1993, Administration inappropriately charged some
revolving fund costs against General Fund appropriation accounts.