|Financial Audit Division Report 18-02||Released January 11, 2018|
Over fiscal years 2015, 2016, and 2017, the state paid approximately $1.2 billion for professional/technical services to outside contractors.
The Office of the Legislative Auditor conducted this audit to determine whether the Department of Administration’s Office of State Procurement provided adequate oversight of professional/technical contract processes and expenditures for five state departments. The departments, which had the largest expenses for professional/technical contracts during the three fiscal years covered by our audit, included Corrections, Education, Human Services, Transportation, and the Pollution Control Agency.
For the departments included within the scope of our audit, we concluded that the Department of Administration’s Office of State Procurement provided generally adequate oversight over their use of professional/technical contracts.
In addition, we concluded that the departments of Corrections, Education, Human Services, Transportation, and the Pollution Control Agency generally selected contractors and executed contracts in accordance with applicable legal requirements; accurately paid for services received; and properly recorded the expenditures in the state’s accounting system. However, we did find some instances of noncompliance and internal control weaknesses, as noted in the findings in this report.