Office of the Legislative Auditor - Financial Audit Division

Report Summary
Office of the Secretary of State
Internal Control and Compliance Audit

 

Financial Audit Division Report 09-28

Released August 27, 2009

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Conclusions

The Office of the Secretary of State’s internal controls were generally adequate to ensure that it safeguarded assets, produced reliable financial information, and complied with finance-related legal requirements. However, the office had some control weaknesses related to its receipt system access, overtime, and travel expenditures. For the items tested, the Office of the Secretary of State generally complied with finance-related legal requirements over its financial activities. However, we found some instances of noncompliance related to overtime and travel expenditures.

Findings

• The Office of the Secretary of State did not always approve employee overtime in advance.
• The Office of the Secretary of State did not adequately control access to its receipts subsystem.
• Prior Finding Partially Resolved: The Office of the Secretary of State did not pay some employee expense reimbursements in accordance with state travel policies.

Audit Objectives and Scope

 

Objectives	Period Audited
Internal Controls Legal Compliance	January 1, 2007, through March 31, 2009
Programs Audited
Payroll Expenditures Travel Expenditures	Administrative Expenditures Selected Receipts