Office of the Legislative Auditor - Financial Audit Division

Report Summary
Office of the Attorney General
Internal Control and Compliance Audit

 

Financial Audit Division Report 09-33

Released September 24, 2009

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Conclusion

The Office of the Attorney General’s internal controls were generally adequate to ensure that it safeguarded assets, produced reliable financial information, and complied with finance-related legal requirements. However, the office had some weaknesses in its internal controls related to procurement, physical inventory, receipts, personnel/payroll, and travel.

For the items tested, the Office of the Attorney General generally complied with finance-related legal requirements over its financial activity. However, the office had some instances of noncompliance regarding procurement, physical inventory, receipts, personnel/payroll, and travel requirements.

Key Findings

• The Office of the Attorney General did not ensure that certain purchases complied with the state’s purchasing policies.
• The Attorney General’s Office gave salary increases that, in aggregate, exceeded the limit stated in its compensation plan.
• The Attorney General’s Office did not pay some employee expense reimbursements in accordance with state travel policies.

Audit Objectives and Scope

Objectives	Period Audited
Internal controls Legal Compliance	January 1, 2007, through March 31, 2009
Programs Audited
Receipts Payroll Travel Expenditures Other Administrative Expenditures