Office of the Legislative Auditor - Financial Audit Division

Report Summary

Chicano Latino Affairs Council

July 1, 1999, through June 30, 2002

Overall Audit Conclusions:

The Chicano Latino Affairs Council conducted its financial operations in a reasonable and prudent manner. The council's internal controls provided reasonable assurance that the council properly safeguarded public funds and assets, complied with material finance-related legal provisions, and properly recorded its financial activities in the state's accounting system. For the items tested, the council complied with significant finance-related legal provisions.

The council made significant improvement in its financial management practices since our last audit. The prior audit report (99-58) issued on November 10, 1999, contained 14 written findings compared to just two in this audit report.

Findings and Recommendations:

• The council did not provide proper authorization for purchases. We recommended that the council sign the purchase orders prior to purchasing goods.
• Certain transactions recorded in the state's accounting system (MAPS) did not contain accurate record dates. We recommended that the council work with the Department of Administration to ensure that the transactions are accurately recorded on MAPS.

Financial-Related Audits address internal control weaknesses and noncompliance issues found during our audits of state departments and agencies. The scope of our work at the Chicano Latino Affairs Council included employee payroll and per diem, rent, supplies, equipment, and other administrative expenditures for the period July 1, 1999, through June 30, 2002.