Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Employee Relations

Financial Audit

For the Year Ended June 30, 1994;

Objectives:

Review internal control structure: Employee Insurance Fund revenues and expenditures, centralized payroll system, and state employee workers' compensation liability.

Test compliance with certain finance-related legal provisions.

Conclusions:

We found one area where the internal control structure needed improvement:

• The department does not adequately control changes to state employee estimated workers' compensation liabilities.

We found no departures from finance-related legal provisions.