Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Military Affairs
Federal Compliance Audit

 

Financial Audit Division Report 14-05

Released March 6, 2014

---

Conclusion

The Department of Military Affairs generally complied with and had internal controls to ensure compliance with certain legal requirements applicable to its major federal program for fiscal year 2013. However, the department had a weakness in its internal controls to ensure the accuracy of payroll transactions.

Finding

• The Department of Military Affairs did not review a key report to ensure the accuracy of payroll transactions it charged to the federal National Guard Military Operations and Maintenance Projects program.

Audit Scope

• National Guard Military Operations and Maintenance Projects (CFDA 12.401, award number W912LM-10-2-1000)¹ with total fiscal year 2013 federal expenditures of $35,020,979, of which about 98 percent was administered by the Department of Military Affairs.²

---

¹ The Catalog of Federal Domestic Assistance (CFDA) is a unique number assigned by the federal government to identify its programs.
² Two other state agencies administered portions of this federal program - the Board of Water and Soil Resources expended $730,181, and the Department of Natural Resources expended $89,121.