Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Administration
Internal Controls and Compliance Audit

 

Financial Audit Division Report 12-21

Released October 25, 2012

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Conclusion

The Department of Administration’s internal controls over grants from the Arts and Cultural Heritage Fund and General Fund were generally adequate to ensure that it safeguarded its financial resources, accurately paid grantees in accordance with management’s authorization, created reliable financial data, and complied with significant finance-related legal requirements. For items tested, the Department of Administration generally complied with grant contracts, finance-related legal provisions, including requirements governing Arts and Cultural Heritage Fund grants, and statewide policies on grant administration. However, the department had some internal control weaknesses and noncompliance related to grant monitoring procedures.

Finding

• The Department of Administration did not consistently perform certain grant monitoring procedures, as required by state policies, and did not ensure grantees administered equipment grants in accordance with legal requirements.

Audit Objectives and Scope

Objectives	Period Audited
Internal Controls Legal Compliance	July 1, 2009, through March 31, 2012
Programs Audited
Administration and oversight of grants from the General Fund and the Arts and Cultural Heritage Fund