Office of the Legislative Auditor - Financial Audit Division

Report Summary
Office of the Attorney General
Internal Controls and Compliance Audit

 

Financial Audit Division Report 13-32

Released December 19, 2013

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Conclusion

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

Findings

• The Office of the Attorney General allowed employees to have incompatible access to the state business systems without sufficiently documenting mitigating controls.
• The Office of the Attorney General’s staff processed three human resource transactions without having proper delegation of authority.
• The Office of the Attorney General did not accurately categorize a transaction in the state's accounting system.

Audit Objectives and Scope

Objectives	Period Audited
Internal controls Finance-related legal compliance	January 1, 2011, through June 30, 2013
Programs Audited
Payroll expenditures Travel expenditures Administrative expenditures	Restitution payments Legal settlement and legal services receipts

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¹ Office of the Legislative Auditor, Financial Audit Division Report 11-21, Office of the Attorney General, issued August 26, 2011.