|Financial Audit Division Report 13-32
|Released December 19, 2013
The Office of the Attorney General’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. However, the office had not sufficiently documented its internal controls related to security access to the state’s accounting system and incorrectly categorized an expenditure in the state’s accounting system.
For the items tested, the office generally complied with finance-related legal requirements. However, the office authorized three human resource transactions for which it did not have delegated authority from the Department of Management and Budget.
The office resolved all four prior audit findings.1
|January 1, 2011, through June 30, 2013
1 Office of the Legislative Auditor, Financial Audit Division Report 11-21, Office of the Attorney General, issued August 26, 2011.