Department of Public Safety
Office of Justice Programs
Internal Controls and Compliance Audit
|
Financial Audit Division Report 13-30 |
Released November 15, 2013 |
Conclusion
The Department of Public Safety’s Office of Justice Programs generally had adequate internal controls to ensure that it reimbursed grant recipients and crime victims for allowable and authorized expenditures and accurately recorded expenditures in the state’s accounting system. For the items tested, the Office of Justice Programs generally complied with finance-related legal provisions. However, the office had some internal control weaknesses and noncompliance related to some grant payments, grant monitoring, and crime victim assistance payments.
Findings
- The Office of Justice Programs did not always comply with state grant policies to ensure that it executed grant agreements prior to the start of the grant period, and it adequately monitored grantees.
- The Office of Justice Programs did not adequately reconcile payments it authorized through its crime victims assistance database to payments recorded on the state’s accounting system. In addition, it did not adequately protect crime victims’ not public data.
- The Office of Justice Programs did not have adequate segregation of duties over its receipts.
Audit Objectives and Scope
| Objectives |
Period Audited |
- Internal controls
- Legal compliance
|
January 1, 2011, through June 30, 2013 |
| |
| Programs Audited |
- Administration and oversight of grants
- Crime victim assistance
|
|
