|Financial Audit Division Report 11-21||Released August 26, 2011|
The Office of the Attorney General’s internal controls were generally adequate to ensure that it safeguarded its financial resources, accurately paid employees and vendors in accordance with management’s authorizations, and complied with finance-related legal provisions. However, the office had some weaknesses in its internal controls related to the processing of restitution payments, billing state agencies for legal services, and verifying the accuracy of payroll expenses.
For the items tested, the office generally complied with finance-related legal requirements. However, the office had some instances of noncompliance in its receipts process.
The office implemented four of our six prior audit recommendations, and partially implemented a fifth recommendation. The office completed physical inventories of fixed assets, limited pay increases to conform to the office’s compensation plan, and reimbursed employee travel expenses in accordance with state policies. Although the office improved its deposit procedures, we have repeated the recommendation to promptly deposit some receipts. One prior audit finding is no longer relevant because of changes in state policies pertaining to overtime.
||January 1, 2009 through December 31, 2010|