Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Economic Security

Financial Audit

For the Year Ended June 30, 1994

Objectives:

Review Internal Control Structure for the following programs: Food Distribution, Employment Services Administration, Unemployment Insurance, Dislocated Workers, Job Training Partnership Act, Disaster Unemployment Assistance, Rehabilitation Services Basic Support, Low Income Home Energy Assistance Block Grant, Social Security-Disability Insurance.

Test compliance with certain finance-related provisions.

Conclusions:

We found three areas where the internal control structure needed improvement:

• The department has assigned incompatible accounting duties to an employee in the fiscal services section.
• The department did not have an adequate accounting system for the Disaster Unemployment Assistance Program.
• The department's internal controls over combined wage claim and overpayment receipts need improvement.

We found one area where the department had not complied with finance-related legal provisions:

• The department is inappropriately subsidizing employee parking.