|Financial Audit Division Report 12-17
|Released August 23, 2012
Except for the grants from the Arts and Cultural Heritage Fund, the Department of Education’s internal controls were generally adequate to ensure that it safeguarded its financial resources, accurately paid employees and vendors in accordance with management’s authorizations, and complied with finance-related legal provisions. The department’s internal controls were not adequate to ensure that the regional public library systems used money from the Arts and Cultural Heritage Fund in accordance with the purposes of the appropriations.
For the items tested, the department and the libraries we examined generally complied with finance-related legal requirements; however, the department had some weaknesses in its compliance with the state’s grant policies. In addition, the department did not resolve one of three prior audit findings related to the scope of this audit, and the department did not adequately review two key payroll reports.
|July 1, 2009, through June 30, 2011