Overall Conclusion:
The Workers' Compensation Court of Appeals' (court's) controls provided reasonable assurance that payroll and other administrative expenditures were made with management's authorization and accurately recorded in the accounting system. The court also adequately safeguarded assets. For the items tested, the court complied with significant finance-related legal provisions.
Agency Background:
The Legislature established the court as the exclusive statewide authority to decide all questions of law and fact in workers' compensation disputes within its appellate jurisdiction. The court performs the appellate function of reviewing decisions of the Workers' Compensation Division of the Department of Labor and Industry and the Office of Administrative Hearings. The operations of the court are financed by Special Workers' Compensation Fund appropriations. The court received an appropriation of approximately $1.6 million to fund its operations in fiscal year 2003.
Finance-related Audit Reports address internal control weaknesses and noncompliance issues found during our audits of state departments and agencies. The scope of our work at the court included payroll and other administrative expenditures for the period of July 1, 1998, through June 30, 2003.
