|Financial Audit Division||Released February 2021|
The Office of the State Auditor (OSA) has oversight responsibility for all units of local government, including counties, cities and townships, school districts, fire relief association pension funds, housing and redevelopment authorities, port authorities, soil and water conservation districts, and approximately 150 other special districts. Work with these entities involves auditing, reviewing, investigating, reporting, and educating.
The Office of the Legislative Auditor (OLA) conducted this audit to determine whether the Office of the State Auditor had adequate internal controls and complied with significant finance-related legal requirements. The audit scope included revenues collected from audit charges; payroll expenditures and employee expense reimbursements; rent expenditures; other administrative expenditures; and system security access. The period under examination went from July 1, 2017, through February 29, 2020.
OLA found that the Office of the State Auditor’s internal controls over the areas in our audit scope were generally adequate to ensure that it safeguarded assets and ensured compliance with applicable legal requirements.
We identified an internal control weakness related to safeguarding fixed assets, discussed more thoroughly in the findings and recommendations in this report.
The Office of the State Auditor generally complied with finance-related legal requirements.
We identified an issue of noncompliance related to overtime, discussed more thoroughly in the findings and recommendations in this report.