Office of the Legislative Auditor - Financial Audit Division

Report Summary
Office of the Governor
Internal Controls and Compliance Audit

 

Financial Audit Division Report 11-15

Released May 26, 2011

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Conclusion

The Office of the Governor’s internal controls were adequate to ensure that the office safeguarded its financial resources, accurately paid employees and vendors in accordance with management’s authorizations, complied with finance-related legal provisions, and created reliable financial data. For the items tested, the Office of the Governor complied with finance-related legal requirements over its financial activities.

The office implemented three of our four prior audit recommendations.¹ It improved controls over its receipt process and strengthened controls to ensure compliance with employee travel expense reimbursement policies and procedures. In addition, the office developed an interagency agreement to formalize its relationship with the Office of Enterprise Technology. The office did not implement our recommendation to better track its fixed asset purchases; however, because of the infrequency of these transactions during our audit scope, we have not repeated this finding in this report.²

Audit Objectives and Scope

Objectives	Period Audited
Internal Controls Finance-related Legal Compliance	January 1, 2009 through December 31, 2010
Programs Audited
Payroll Expenditures Travel Expenditures Administrative Expenditures	Governor’s Residence Receipts Interagency Personnel Funding

 

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¹Office of the Legislative Auditor, Financial Audit Division, Report 09-22, Office of the Governor Internal Control and Compliance Audit, issued June 12, 2009.
²The Office of the Governor purchased three assets totaling about $25,000 during the two-year period ending December 31, 2010.