The Department of Labor and Industry's internal controls provided reasonable assurance that assets were safeguarded, revenues and expenditures were accurately recorded in the state's accounting and payroll systems, and financial transactions were in compliance with applicable finance-related legal requirements and management's authorization. However, we noted the following internal control weaknesses during our review.
Key Findings and Recommendations:
Financial-Related Audit Reports address internal control weaknesses and noncompliance issues noted during our audits of state departments and agencies. The scope of our audit work at the Department of Labor and Industry included workers' compensation and OSHA fines and penalties, logger assessments, license fee revenues, and payroll and administrative expenditures, including rent, utilities, professional and technical services, travel, supplies, equipment, and safety grants. This has not been a comprehensive audit of the Department of Labor and Industry. We did not examine the Special Compensation Fund benefits and assessments in this audit since they are separately examined during our annual audit of the state's general-purpose financial statements.