Office of the Legislative Auditor - Financial Audit Division
Department of Administration
Fiscal Year Ended June 30, 2001
Key Findings and Recommendations:
The Department of Administration did not consistently allocate certain InterTechnologies Group costs to the correct fiscal year. We recommended the InterTechnologies Group work with the Financial Management and Reporting Division to ensure all costs are correctly allocated.
The Materials Management Division did not restrict users' clearances into the Administration Fee Check Tracking System for its Pharmaceutical Outreach Program. We recommended the division restrict users' security clearances into that system to ensure an adequate separation of incompatible duties and to prevent unauthorized access to data and programming.
The Print Communications Division did not monitor certain portions of its accounts receivable. We recommended the division periodically review the "Completed Jobs (shipped) Not Yet Invoiced" report and follow up on any jobs that appear unusual. In addition, we recommended the division develop a systematic method of identifying and valuing the customer orders partially shipped as of the end of the reporting period.
Management letters address internal control weaknesses and noncompliance issues found during our annual audit of the state's financial statements and federally-funded programs. The scope of our work in individual agencies is limited. During the fiscal year 2001 audit, our work at the Department of Administration focused on selected components of the state's Internal Services Fund, selected building construction projects, and selected components of the Pharmaceutical Outreach Program.