Report Summary
Office of the Governor and Lieutenant Governor
Performance Audit
| Financial Audit Division |
November 2025 |
The Office of the Governor and Lieutenant Governor generally did not
comply with the criteria we tested. We identified a significant number
of instances of noncompliance and internal control deficiencies related
to receipts, inventory, and payroll and nonpayroll expenditures.
Finding 1
The Office of the Governor and Lieutenant Governor did not manage
its receipts as required by state law and office policies.
(p. 18)
Recommendations
-
The Office of the Governor and Lieutenant Governor should ensure
that it manages its receipts as required by state law and office
policies.
-
The Office of the Governor and Lieutenant Governor should
strengthen internal controls over its receipt processes.
Finding 2
The Office of the Governor and Lieutenant Governor did not provide
adequate oversight of timesheet completion and approval.
(p. 20)
Recommendations
-
The Office of the Governor and Lieutenant Governor should provide
adequate oversight of timesheet completion and approval.
-
The Office of the Governor and Lieutenant Governor should
strengthen internal controls over its timesheet completion and
approval processes.
Finding 3
Prior Audit Findings Partially Resolved. The
Office of the Governor and Lieutenant Governor did not attempt to
resolve incorrect floating holiday and vacation leave payouts.
(p. 22)
Recommendations
-
The Office of the Governor and Lieutenant Governor should reduce
the vacation balance for the state employee identified.
-
The Office of the Governor and Lieutenant Governor should recover
the overpayments it made for each former employee identified.
-
The Office of the Governor and Lieutenant Governor should
strengthen internal controls over employee vacation leave balances
or formally document its prohibition on vacation cap extensions.
Finding 4
Prior Audit Finding Unresolved. The Office of the
Governor and Lieutenant Governor did not document one employee’s
eligibility for paid parental leave. (p. 23)
Recommendation
The Office of the Governor and Lieutenant Governor should ensure it
sufficiently documents employee eligibility for paid parental leave.
Finding 5
The Office of the Governor and Lieutenant Governor did not issue
correct retroactive pay rate adjustments for seven employees.
(p. 24)
Recommendations
-
The Office of the Governor and Lieutenant Governor should recover
the retroactive pay rate adjustment overpayments it made for each
employee identified.
-
The Office of the Governor and Lieutenant Governor should
strengthen internal controls to ensure the accuracy of retroactive
pay rate adjustments.
Finding 6
The Office of the Governor and Lieutenant Governor did not have
required documentation to support some payroll and leave
adjustments. (p. 26)
Recommendations
-
The Office of the Governor and Lieutenant Governor should document
all payroll and leave balance adjustments, as required by state
policy.
-
The Office of the Governor and Lieutenant Governor should
strengthen internal controls to ensure that it documents payroll
and leave balance adjustments in accordance with state policy.
Finding 7
The Office of the Governor and Lieutenant Governor did not manage
its inventory in accordance with its property management policy.
(p. 27)
Recommendations
-
The Office of the Governor and Lieutenant Governor should maintain
an updated inventory of the assets and sensitive items it owns or
is responsible for tracking.
-
The Office of the Governor and Lieutenant Governor should
segregate incompatible duties in its purchasing, accounting, and
property management processes or develop internal controls to
effectively mitigate the risk.
Finding 8
The Office of the Governor and Lieutenant Governor made numerous
late payments to its vendors. (p. 30)
Recommendations
-
The Office of the Governor and Lieutenant Governor should promptly
pay its vendors.
-
The Office of the Governor and Lieutenant Governor should
strengthen internal controls to ensure it pays vendor invoices
promptly.
Finding 9
The Office of the Governor and Lieutenant Governor made numerous
inaccurate reimbursements to employees and payments to vendors.
(p. 31)
Recommendations
-
The Office of the Governor and Lieutenant Governor should resolve
inaccurate payments.
-
The Office of the Governor and Lieutenant Governor should
strengthen internal controls to ensure it accurately reimburses
employees and pays vendors.
Finding 10
The Office of the Governor and Lieutenant Governor did not have
documentation to support numerous employee expenditure
reimbursements, vendor payments, and purchasing card transactions.
(p. 33)
Recommendations
-
The Office of the Governor and Lieutenant Governor should ensure
that it obtains and retains the documentation necessary to support
the proper procurement, receipt, and payment of goods and
services.
-
The Office of the Governor and Lieutenant Governor should
strengthen internal controls to ensure that it obtains and retains
the documentation necessary to support the proper procurement,
receipt, and payment of goods and services.
Finding 11
Prior Audit Finding Unresolved. The Office of the
Governor and Lieutenant Governor did not ensure its purchasing
card policy contained consistent requirements regarding when
cardholders must sign new use agreements.
The Office of the Governor and Lieutenant Governor did not require
state purchasing cardholders to sign new use agreements in
compliance with its policy. (p. 34)
Recommendations
-
The Office of the Governor and Lieutenant Governor should revise
its policy to clearly indicate the frequency that cardholders must
sign new use agreements.
-
The Office of the Governor and Lieutenant Governor should
strengthen internal controls over state purchasing cards to ensure
each cardholder signs new use agreements as required by its
policy.
Finding 12
The Office of the Governor and Lieutenant Governor split some
purchasing card purchases, which circumvented established internal
controls on spending limits. (p. 35)
Recommendation
The Office of the Governor and Lieutenant Governor should strengthen
internal controls to ensure that state purchasing cardholders do not
split payments without prior approval.
