Office of the Legislative Auditor - Financial Audit Division

Report Summary

Department of Natural Resources

July 1, 1999, through June 30, 2002

Key Findings:

• The department issued license and registration refunds without statutory authority and did not have adequate controls in place to ensure that all refunds were appropriate.
• The department did not have adequate controls over incoming license and tree nursery receipts.
• The department did not verify the overall reasonableness and accuracy of its license receipts.
• The department did not suspend license agents who failed to maintain an adequate bank balance to cover their license sales.
• The department did not adequately limit and monitor access to its computer systems.
• The department did not have adequate documentation for its specially designed tree nursery computer system.
• The department did not have sufficient documentation to support its tree prices.
• The department does not periodically review all pricing factors to ensure rates are accurate and that it is properly charging vehicle users.
• The department does not review and verify the appropriateness of fuel credit card charges.

This audit report represents the conclusions of our selected scope audit of the Department of Natural Resources. Our audit scope included payroll expenditures, license center revenues and cost allocations, tree nursery revenues and expenditures, and fleet management revenues and expenditures for the period from July 1, 1999, through June 30, 2002.