Department of Administration
Programs Selected For
Fiscal Year 1993 Statewide Audit
|Public Release Date: April 7, 1994
Evaluate internal control structure: Building Construction
consultant expenditures, Computer Services Fund revenues, Telecommunications
Fund revenues, Computer Fund fixed assets and depreciation, Plant Management
Fund lease revenues, and department lease expenditures.
Test compliance with certain finance-related legal provisions.
We found five areas where the internal control structure needed improvement:
- Administration has not established adequate controls over the development of
- Individuals may have unnecessary access to certain computer system files.
- Intertech's accounts receivable processes need to be improved.
- The telecommunications division does not have complete contracts with some
- Administration needs to improve controls over Intertech travel reimbursements.
We found one area where the department had not complied with finance-related legal
- At the end of fiscal year 1993, Administration inappropriately charged some
revolving fund costs against General Fund appropriation accounts.