Report Summary
Department of Administration
Programs Selected For
Fiscal Year 1993 Statewide Audit
| Public Release Date: April 7, 1994 |
No. 94-12 |
Objectives
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.
Conclusions
We found five areas where the internal control structure needed
improvement:
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Administration has not established adequate controls over the
development of information systems.
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Individuals may have unnecessary access to certain computer system
files.
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Intertech's accounts receivable processes need to be improved.
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The telecommunications division does not have complete contracts
with some phone companies.
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Administration needs to improve controls over Intertech travel
reimbursements.
We found one area where the department had not complied with
finance-related legal provisions:
-
At the end of fiscal year 1993, Administration inappropriately
charged some revolving fund costs against General Fund
appropriation accounts.
