Office of the Legislative Auditor - Financial Audit Division

The Office of the Secretary of State’s internal controls generally were adequate, and the office complied with material finance-related legal provisions.  However, the office had the following weaknesses in its operations.

• Staff at the Office of the Secretary of State did not understand how to properly reconcile certain transactions on the state’s accounting system with its business system.

• The office lacked delegated authority for some of the personnel transactions it made.

• The office did not adequately monitor some payroll transactions.

• The office did not pay some mileage reimbursements in accordance with state travel policies.

Audit Period:
January 1, 2005, to December 31, 2006

• Revenue
• Payroll
• Administrative Expenditures

Agency Background:

The Office of the Secretary of State has primary responsibility to ensure that elections are conducted in accordance with state legal requirements.  The office operates a statewide network connecting all counties and allowing access to business loan and voter registration databases. 

The office is funded by a General Fund appropriation and fees deposited into the Special Revenue Fund.  Mary Kiffmeyer was the Secretary of State during the audit period.  Mark Ritchie was elected Secretary of State in November 2006 and took office on January 2, 2007.