Report Summary
Legacy Funds: Outdoor Heritage, Clean Water, and
Parks and Trails
Internal Controls and Legal Compliance Audit
|
Financial Audit Division Report 11-27 |
Released November 30, 2011 |
Conclusion
The selected internal controls at the organizations we reviewed were generally adequate to ensure that the organizations used money appropriated from Legacy funds for the purposes authorized in the Legacy Amendment and applicable state laws; safeguarded financial resources; accurately paid employees, vendors, and grantees in accordance with managements’ authorizations; complied with finance-related legal provisions; and created reliable financial data. For the items tested, the organizations generally complied with significant finance-related legal requirements.
However, the state agencies1 we reviewed had some internal control weaknesses and instances of noncompliance, as discussed in the report’s findings.
Key Findings
- The Department of Natural Resources, Pollution Control Agency, and Board of Water and Soil Resources did not ensure that certain costs paid with money appropriated from Legacy funds complied with the restricted uses of those funds.
- The Pollution Control Agency and Board of Water and Soil Resources made unauthorized advances of Legacy money to grantees.
- The Department of Natural Resources, Pollution Control Agency, and Board of Water and Soil Resources paid some grantees for costs without ensuring that the costs complied with the restrictions applicable to the uses of Legacy funds.
Audit Objectives and Scope
| Objectives |
Period Audited |
- Internal Controls
- Legal Compliance
|
July 1, 2009, through January 31, 2011 |
| Legacy Funds Included |
- Outdoor Heritage Fund
- Clean Water Fund
| |
| Financial Areas Audited |
- Payroll Expenditures
- Operating and Administrative Expenditures
| - Land Acquisitions and Easements
- Grants
|
1The Department of Natural Resources, Pollution Control Agency, and Board of Water and Soil Resources.
