Office of the Legislative Auditor - Financial Audit Division

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

Conclusion

The Office of the State Auditor generally 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 provisions, and created reliable financial data. For the items we tested, the office complied with finance-related legal requirements. However, the office had some internal control weaknesses in its safeguarding of fixed assets.

Finding

• The Office of the State Auditor did not have sufficient internal controls to safeguard its fixed assets.

Audit Objectives and Scope