Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Office of Enterprise Technology
Internal Control and Compliance Audit

 

Financial Audit Division Report 09-35 Released November 13, 2009

Conclusions

Except for equipment, the Office of Enterprise Technology generally had adequate internal controls to ensure that it safeguarded its financial assets, complied with finance-related legal requirements and produced reliable financial data. The office’s controls over equipment were not adequate due to several weaknesses.

Except as noted in this report, the office generally complied with finance-related legal requirements over its financial activities for the items tested.

Key Findings

  • The Office of Enterprise Technology did not adequately assess its business risks or monitor the effectiveness of its internal controls, as required by state policy.
  • The Office of Enterprise Technology lacked effective controls over equipment and did not accurately track equipment in its inventory records.
  • The Office of Enterprise Technology allowed some employees to have incompatible and unnecessary access to the state’s accounting and payroll systems and the office’s accounts receivable subsystem.
  • The Office of Enterprise Technology did not ensure key procedures were performed to assure the accuracy of its payroll transactions.
  • The Office of Enterprise Technology did not adequately safeguard its receipts.
  • The Office of Enterprise Technology did not adequately segregate responsibilities for payments made outside the regular state payment process.

Audit Objectives and Scope

 

ObjectivesPeriod Audited
  • Internal controls
  • Compliance
July 1, 2006, through April 30, 2009
 
Programs Audited
  • Computing and telecommunication services revenues
  • Payroll expenses
  • Computer and system services and communication expenses
  • Equipment
More Information

Office of the Legislative Auditor ♦ Room 140, 658 Cedar St., St. Paul, MN 55155