Office of the Legislative Auditor - Financial Audit Division

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

 

Financial Audit Division Report 11-19

Released July 14, 2011

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Conclusion

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

The office implemented our prior audit recommendations.¹ It improved security controls over the receipts process and strengthened controls to ensure compliance with employee travel expense reimbursement policies and procedures.

Audit Objectives and Scope

Objectives	Period Audited
Internal Controls Legal Compliance	January 1, 2009, through December 31, 2010
Programs Audited
Payroll Expenditures Travel Expenditures Administrative Expenditures Business Services Receipts

 

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¹Office of the Legislative Auditor, Financial Audit Division Report 09-28, Office of the Secretary of State, issued August 27, 2009.