Comptroller of the Treasury General Accounting Division
|
|
- Amanda Gordon
- 7 years ago
- Views:
Transcription
1 Audit Report Comptroller of the Treasury General Accounting Division January 1998
2 This report and any related follow-up correspondence may be requested in alternate formats by contacting the Office of Legislative Audits at (410) (Voice), (410) (Fax), and (Maryland Relay Service).
3 January 26, 1998 Senator Ulysses Currie, Chairman, Joint Audit Committee Delegate D. Bruce Poole, Vice Chairman, Joint Audit Committee Members of Joint Audit Committee Annapolis, Maryland Ladies and Gentlemen: We have audited the Comptroller of the Treasury - General Accounting Division for the period beginning February 22, 1994 and ending January 31, Our audit disclosed that procedures to prevent the payment of invoices when State agencies lacked sufficient budgetary appropriations were not used throughout most of fiscal year This situation occurred primarily because of programming problems with the State s new accounting system. In addition, certain revenue and expenditure differences between the State s old and new accounting systems had not been fully resolved. We also found that proper controls had not been established over certain aspects of the Division s processing of State vendor payments which increased the risk of unauthorized disbursements. Our audit also disclosed procedural deficiencies with respect to the Division s processing of its cash receipts and certain disbursement transactions. Respectfully submitted, Bruce A. Myers, CPA Legislative Auditor Thomas J. Barnickel III, CPA Audit Manager
4 (This Page Intentionally Left Blank) 2
5 Table of Contents Executive Summary 5 Background Information 7 Agency Responsibilities 7 Audit of the State s General Purpose Financial Statements 7 Current Status of Findings from Preceding Audit Report 7 Findings and Recommendations 9 Statewide Accounting Control Functions Operation of State s Accounting System Procedures to Prevent Agency Overspending Were Not 9 Used Throughout Most of Fiscal Year 1997 Accounting Differences Between STARS and R*STARS Have Not Been 10 Fully Resolved Vendor Payment Processing Unauthorized Changes Could Be Made to State Agency 10 Invoices Without Prompt Detection Control Procedures for Individuals Picking Up State Vendor Payment 11 Checks Were Not Sufficient Agency Requests for R*STARS Vendor Data File Changes Were 12 Processed Without Supporting Documentation Tax Withholdings from Vendor Payments Withholding Required by IRS Regulations Was Not Initiated 12 Accounting Guidance to State Agencies The Division s Accounting Procedures Manual Has Not Been Updated 13 3
6 Internal Fiscal Operations and Controls Cash Receipts Controls to Verify the Proper Disposition of Recorded Collections 14 Were Deficient Audit Services Contract Reports of Audit Hours Rendered Were Not Being Obtained to Ensure 15 Compliance with Contractual Requirements Disbursement Processing Automated Security Features Were Not Fully Used to Help Prevent 16 Unauthorized Disbursements Audit Scope, Objectives and Methodology 17 Agency Response Appendix 4
7 Executive Summary Legislative Audit Report on the Comptroller of the Treasury General Accounting Division January 1998 Statewide Accounting Control Functions Procedures to prevent agencies from violating the State law on budget overspending were not used throughout most of fiscal year 1997, which resulted in numerous temporary overspending conditions. The Division should ensure that procedures, which have been reinstated for fiscal year 1998, remain in effect to prevent the payment of invoices when agencies lack sufficient appropriations for the expenditures. Accounting record keeping differences that existed when the State converted its accounting system had been reduced but not fully resolved as of September 5, The Division should continue its efforts to resolve the unidentified revenue and expenditure differences between the former accounting system and the new system of approximately $4,400,000 and $3,000,000, respectively. Proper controls were not established over certain aspects of the State vendor invoice payment procedures. The employee responsible for verifying changes made to State agency automated invoice data should be precluded from making such changes. Furthermore, the Division should ensure that vendor checks held for pick-up are released only to authorized individuals. Although required by IRS regulations, tax withholdings were not initiated for State vendors who failed to provide correct taxpayer information. The Division should develop the necessary automated capability to withhold required amounts from State vendor payments in order to avoid potential liabilities. 5
8 The Division s Accounting Procedures Manual has not been updated. The Accounting Procedures Manual should be promptly revised to provide guidance to State agencies on current accounting processes and proper internal controls. Internal Fiscal Operations and Controls Adequate controls were not established over the Division s cash receipts and disbursements. The Division should ensure that employees independent of the cash receipts functions verify the proper disposition of recorded collections. In addition, the available automated security features should be fully used to help prevent unauthorized disbursements. Reports of audit hours rendered by the State s independent auditor were not being obtained. The actual hours were determined to be less than that required by the contracts. Since the audit firm disputes the need to reimburse the State for the hours that were not provided, the Division should resolve this issue in a manner that serves the best interests of the State. 6
9 Agency Responsibilities Background Information The General Accounting Division, which is a unit of the Comptroller of the Treasury, is primarily responsible for maintaining the State s accounting records, centrally processing vendor invoice payments, and distributing checks prepared by the State Treasurer s Office. The Division is also responsible for annually preparing the State s general purpose financial statements. The Division has joint responsibility with the Department of Budget and Management and the Comptroller of the Treasury s Annapolis Data Center for maintaining the Relational Standard Accounting and Reporting System (R*STARS), the accounting component of the Financial Management and Information System (FMIS) which succeeded STARS as the State s official accounting records on May 5, Audit of the State s General Purpose Financial Statements An independent accounting firm was engaged by the Comptroller of the Treasury for the purpose of expressing an opinion on the general purpose financial statements of the State of Maryland for each of the fiscal years ended from June 30, 1994 to June 30, In the related audit reports, the firm stated that the general purpose financial statements presented fairly the financial position of the State and the results of its operations for the years then ended in conformity with generally accepted accounting principles. Current Status of Findings from Preceding Audit Report Our audit included a review to determine the current status of the two fiscal/compliance items and one prior performance audit item contained in our preceding audit report dated July 25, We determined that the Division satisfactorily resolved these items. 7
10 (This Page Intentionally Left Blank) 8
11 Findings and Recommendations Statewide Accounting Control Functions Operation of State s Accounting System Background To verify the proper operation of R*STARS before discontinuing STARS, the two systems were run in parallel from July 1, 1996 until May 5, During that period, accounting transactions (e.g., revenues and expenditures) were initially processed by agencies on R*STARS and subsequently recorded by the Division on STARS. The Division was responsible for ensuring the integrity of the accounting data recorded on both systems. Finding #1 Procedures to prevent agencies from violating State law on budget overspending were not used throughout most of fiscal year Analysis During fiscal year 1997, the Division did not fully utilize the edit capabilities of the State s accounting systems nor establish other mechanisms to prevent the payment of an invoice when an agency lacked sufficient appropriation for the expenditure. State Financial Procurement Article, Section of the Annotated Code of Maryland states that money may be disbursed from the State Treasury only in accordance with the current appropriations for State programs. Our tests disclosed numerous instances in which the Division allowed invoices to be paid during fiscal year 1997 even though the applicable State agency programs did not have an available appropriation at the time of payment. Although sufficient appropriations were subsequently obtained for all payments charged to that year s budget, procedures to help prevent overspending conditions were not in operation. The Division advised that the necessary budgetary control mechanisms have been in effect for fiscal year When both systems were being run in parallel, the edit function in STARS was functioning properly but because of certain programming problems, the R*STARS edit function was deactivated. As a result, overspending conditions identified by STARS were ignored because the transactions were previously accepted for payment by R*STARS. The Division advised that rejecting transactions for payment at that point would have further complicated State agency efforts to minimize accounting differences between the two systems. 9
12 When the conversion to R*STARS was completed on May 5, 1997, the Division activated the R*STARS edit function for some agencies, but it remained inactive for a number of agencies because some related problems still had not been resolved. Recommendation #1 We recommend that the Division ensure that mechanisms remain in effect to prevent the payment of invoices when agencies lack sufficient appropriations for the expenditures. Finding #2 Accounting differences between STARS and R*STARS that existed at conversion have been significantly reduced but not fully resolved. Analysis Differences in the revenue and expenditure amounts recorded in STARS and R*STARS when system conversion was completed on May 5, 1997 had not been fully resolved as of September 5, Although the differences were significantly reduced during the four-month period, revenue and expenditures recorded on both systems still differed by approximately $4,400,000 and $3,000,000, respectively. Recommendation #2 To ensure the accuracy of the State s accounting records, we recommend that the Division, in conjunction with the applicable agencies, continue its efforts to properly resolve the remaining differences. Vendor Payment Processing Finding #3 Unauthorized changes could be made to State agency invoices during the Division s invoice audit process without prompt detection. Analysis An adequate level of internal control was not established over changes that could be made by the Division to automated invoice data submitted by State agencies for payment processing. One employee in the Division s invoice audit section, 10
13 who was responsible for verifying any on-line changes to invoice amounts, vendor names and addresses made by other section personnel, was also capable of making the same changes. Consequently, this individual could misdirect and/or alter State vendor payments processed by the Division. Such payments totaled in excess of $11.5 billion during fiscal year Recommendation #3 We recommend that the employee responsible for verifying changes made to automated invoice data being processed by the Division be precluded from making such changes. Finding #4 Control procedures for individuals picking up State vendor payment checks were not sufficient. Analysis The Division did not always ensure that State vendor payment checks, which were held for pick-up at the request of State agencies, were released to properly authorized State agency personnel or to employees/designees of the payee vendors. Our tests of the approximately 1,000 checks held for pick-up during December 1996 disclosed that for 148 checks valued in excess of $6,100,000, the Division s check pick-up log did not contain evidence (i.e., initials of the check issuer) that the identity of each individual who picked up the checks had been verified. In addition, 20 of these checks totaling $3,307,000 were released to State agency personnel who had not been previously authorized by the Division to receive checks. The lack of an adequate verification process could result in checks being improperly released. Recommendation #4 We recommend that the Division ensure that checks are released only after verifying the identities of individuals picking up checks and ensuring that such individuals have been properly authorized to receive the checks. We also recommend that the Division employee(s) who issues the checks initial the check pick-up log to evidence that the verification procedure was performed for each check issued. 11
14 Finding #5 Agency requests for R*STARS vendor data file changes were processed without supporting documentation. Analysis The Division processed changes to vendor information on the State s R*STARS vendor data file based on written requests from agencies without obtaining supporting documentation (e.g., copy of vendor invoice to support address change) to determine the necessity and propriety of those requests. Since the data file information is used during the processing of State agency invoices to assign payee names and addresses to vendor payments, the failure to verify change requests could result in misdirected payments. Recommendation #5 We recommend that the Division require appropriate supporting documentation accompany requests for R*STARS vendor data file changes. We also recommend that the Division review the documentation for propriety prior to processing the requests. Tax Withholdings from Vendor Payments Finding #6 The Division did not withhold taxes from payments made to certain State vendors as required by IRS regulations. Analysis Back-up tax withholdings were not initiated for certain vendors paid by the State when required by Internal Revenue Service (IRS) regulations because, according to the Division, the related automated capability did not exist. Nevertheless, IRS regulations require the State to withhold amounts from vendors who have not provided the State with correct taxpayer information (e.g., taxpayer identification number) for preparation of IRS Forms The failure to initiate the withholding procedure, which helps ensure that payees report the payments on their tax returns, could result in the State being liable for Federal penalties of $50 for each applicable vendor as well as any unpaid taxes from these vendors. There were 367 vendors who failed to respond to the Division s request to provide correct taxpayer information to the State. An IRS review of the calendar year 1995 Forms 1099 issued by the Division had previously identified inconsistencies 12
15 between the State reported vendor information and Federal taxpayer records for these vendors. Our tests of 61 of these vendors disclosed that 10 vendors received calendar year 1996 payments from the State totaling $377,000. The Division did not withhold 31 percent of these payments for remittance to the IRS as required. Recommendation #6 We recommend that the Division develop the necessary automated capability to withhold amounts from State vendor payments when required by IRS regulations. Accounting Guidance to State Agencies Finding #7 The Division s Accounting Procedures Manual has not been updated. Analysis The Division s Accounting Procedures Manual, which was issued to provide guidance to State agencies in their day-to-day accounting processes, has not been revised to reflect the FMIS accounting related environment, nor does it provide comprehensive internal control guidance. Although interim accounting instructions have been issued, no comprehensive revision to the Manual has been undertaken. This could impair the effectiveness and efficiency of State agency accounting operations and, in our opinion, has contributed to internal control deficiencies at many State agencies. For example, our audits typically find that FMIS security features have not been properly used to restrict the invoice processing capabilities of individuals. Definitive FMIS security guidance with respect to payment processing could lead to improved controls and ultimately reduce the likelihood of improper disbursements. Recommendation #7 We recommend that the Division promptly revise the Accounting Procedures Manual to reflect Statewide accounting policies and procedures under FMIS. We also recommend that the Division include comprehensive internal control guidance, particularly with regard to automated transaction processing, to help agencies safeguard assets and ensure the reliability of accounting data. 13
16 Cash Receipts Internal Fiscal Operations and Controls Finding #8 Controls to verify the proper disposition of recorded collections were deficient. Analysis Adequate control had not been established over the Division s cash receipts, which totaled approximately $53,000,000 during fiscal year 1997 and included misdirected checks (i.e., checks intended for other agencies) totaling approximately $2,500,000. Specifically, one of the two employees responsible for verifying the disposition of collections recorded in the mail log also had access to the cash receipts. Consequently, this individual was in a position to misappropriate collections without being detected. Furthermore, the proper disposition of misdirected checks frequently was not verified because written receipts from the receiving agencies were not routinely forwarded to the individual responsible for the verification. To further minimize risk, we believe that the Division should consider changing its current cash receipt processing practices. Since most of the Division s collections come from State agencies (e.g., return of working fund advances) or represent recurring transactions from certain entities affiliated with the State (i.e., biweekly payroll cost reimbursements), the Division could request these entities to use electronic funds transfers, rather than checks, to remit funds to the Division. Furthermore, instead of forwarding misdirected checks to State agencies, which is inherently risky, the Division could deposit the funds to the credit of the applicable agencies. Recommendation #8 We recommend that the employees responsible for verifying the proper disposition of all recorded collections not have access to cash receipts. We also recommend that written receipts obtained from State agencies for misdirected checks be sent directly to the employee responsible for the related verification procedure. In addition, we recommend that the verifications performed be documented. Finally, we recommend that the Division investigate the feasibility of having entities remit the funds due to the Division via electronic transfer procedures, as well as having its personnel deposit misdirected checks. 14
17 Audit Services Contract Finding #9 Reports of audit hours rendered by the State s independent auditor were not being obtained to ensure compliance with contractual requirements. All required hours were not provided. Analysis The Division did not ensure that the accounting firm that audited the State s general purpose financial statements had provided the audit hours specified in the related contracts. Specifically, reports of the actual number of audit hours used annually by the firm were not being obtained, as permitted under the terms of the applicable contracts, to ensure that the required hours for the agreed upon annual fee had been provided. After we discussed this matter with the Division, it obtained the information from the firm and determined that required hours valued at approximately $120,000 were not rendered during the audits of fiscal years 1994 through For those years, the firm submitted monthly billings totaling $1,237,820 which were based on predefined payment schedules included in the contracts. The Division was advised by its legal counsel that the audit contracts covering the three fiscal years permit the State to recover funds when actual audit hours used are less than the hours stipulated in the contracts. However, the firm disputes the need to reimburse the State because it disagrees with legal counsel s interpretation of the related contractual provisions. Since the current contract has a four-year term extending through fiscal year 1999, this issue needs to be resolved so that future services are not adversely impacted. Recommendation #9 We recommend that the Division resolve this issue in a manner that serves the best interests of the State (e.g., recover funds). We also recommend that the Division pursue any necessary clarifications to the contract provisions involving the audit hours and resulting fee adjustments. Finally, we recommend that, in the future, the Division obtain reports of actual audit hours and ensure that the related contract requirement was met. 15
18 Disbursement Processing Finding #10 Automated security features were not fully utilized to help prevent unauthorized disbursements of the Division. Analysis The Division was not utilizing the available FMIS security features to achieve a proper separation of duties over certain disbursements it processed (e.g., working fund advances to State agencies). Such disbursements totaled approximately $5,400,000 during the period of July 1, 1996 through January 31, We noted that six employees were assigned incompatible on-line processing capabilities that allowed them to both initiate and approve these disbursements, as well as release the approved transactions for payment. Although the Division relied on certain manual controls to detect any improper payments, in our opinion, these controls did not provide the same degree of control as the automated FMIS security features. Such features are designed to prevent the occurrence of unauthorized disbursements. Recommendation #10 We recommend that the Division fully utilize the available FMIS security features to provide adequate control over the processing of transactions. Specifically, we recommend that the individuals responsible for approving disbursement transactions be denied the capability to initiate those transactions. We advised the Division how to achieve the needed separation of duties utilizing existing personnel. 16
19 Audit Scope, Objectives and Methodology We audited the Comptroller of the Treasury - General Accounting Division for the period beginning February 22, 1994 and ending January 31, The audit was conducted in accordance with generally accepted government auditing standards. As prescribed by the State Government Article, Section of the Annotated Code of Maryland, the objectives of this audit were to examine the Division s financial transactions, records and internal controls, and to evaluate its compliance with applicable State laws, rules and regulations. We also determined the current status of the findings included in our preceding audit report. In planning and conducting our audit, we focused on the major financial related areas of operations based on assessments of materiality and risk. Our audit procedures included inquiries of appropriate personnel, inspection of documents and records, and observation of the Division s operations. We also tested transactions and performed other auditing procedures that we considered necessary to achieve our objectives. Our audit did not include certain support services provided to the Division by the Comptroller of the Treasury - Office of the Comptroller. These support services (e.g., processing of disbursements for operating expenses, maintenance of accounting records and related fiscal functions) are included within the scope of our audits of the Office of the Comptroller. The Division s management is responsible for establishing and maintaining an internal control structure. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded and that transactions are processed and properly recorded in accordance with management s authorization. Because of inherent limitations in any internal control structure, errors or irregularities may nevertheless occur and not be detected. The Division s management is also responsible for compliance with applicable laws, rules and regulations. Our reports are designed to assist the Maryland General Assembly in exercising its legislative oversight function and to provide constructive recommendations for improving State operations. As a result, our reports generally do not address activities we reviewed that are functioning properly. 17
20 This report includes findings relating to conditions that we consider to be significant deficiencies in the design or operation of the internal control structure that could adversely affect the Division s ability to safeguard its assets or properly record authorized transactions. Our report also includes findings regarding significant instances of noncompliance with applicable laws, rules or regulations. The Office of the Comptroller s response to our findings and recommendations, on behalf of the Division, is included as an appendix to this report. As prescribed in the State Government Article, Section of the Annotated Code of Maryland, we will advise the Office of the adequacy of its response. Our audit reports and any related follow-up correspondence are available to the public and may be obtained by contacting the Office of Legislative Audits or the Department of Legislative Services - Office of the Executive Director, 90 State Circle, Annapolis, Maryland. 18
21
22
23
24
25
Comptroller of the Treasury. Central Payroll Bureau
Audit Report Comptroller of the Treasury Central Payroll Bureau August 2003 This report and any related follow-up correspondence are available to the public. Alternate formats may also be requested by
More informationOffice of the Register of Wills Baltimore County, Maryland
Audit Report Office of the Register of Wills Baltimore County, Maryland April 2002 This report and any related follow-up correspondence are available to the public. Alternate formats may also be requested
More informationDepartment of Transportation Financial Management Information System Centralized Operations
Audit Report Department of Transportation Financial Management Information System Centralized Operations July 2001 This report and any related follow-up correspondence are available to the public and may
More informationAudit Report. Comptroller of the Treasury Central Payroll Bureau. May 2009
Audit Report Comptroller of the Treasury Central Payroll Bureau May 2009 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up
More informationHow To Audit The Board Of Health Of The Board
Audit Report Criminal Injuries Compensation Board May 2002 This report and any related follow-up correspondence are available to the public. Alternate formats may also be requested by contacting the Office
More informationFinancial Management Information System Centralized Operations
Audit Report Financial Management Information System Centralized Operations March 2003 This report and any related follow-up correspondence are available to the public. Alternate formats may also be requested
More informationDepartment of Health and Mental Hygiene Community and Public Health Administration
Audit Report Department of Health and Mental Hygiene Community and Public Health Administration January 2002 This report and any related follow-up correspondence are available to the public. Alternate
More informationMaryland Automobile Insurance Fund
Audit Report Maryland Automobile Insurance Fund September 2012 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence
More informationOffice of the Clerk of Circuit Court Baltimore City, Maryland
Audit Report Office of the Clerk of Circuit Court Baltimore City, Maryland May 2014 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationDepartment of Juvenile Justice Youth Centers
Audit Report Department of Juvenile Justice Youth Centers September 2001 This report and any related follow-up correspondence are available to the public and may be obtained by contacting the Office of
More informationDepartment of Health and Mental Hygiene Crownsville Hospital Center
Audit Report Department of Health and Mental Hygiene Crownsville Hospital Center November 2004 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and
More informationDepartment of Health and Mental Hygiene Alcohol and Drug Abuse Administration
Audit Report Department of Health and Mental Hygiene Alcohol and Drug Abuse Administration July 2003 This report and any related follow-up correspondence are available to the public. Alternate formats
More informationComptroller of Maryland Central Payroll Bureau
Audit Report Comptroller of Maryland Central Payroll Bureau February 2012 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up
More informationComptroller of the Treasury Information Technology Division
Audit Report Comptroller of the Treasury Information Technology Division September 2006 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationDepartment of Transportation Financial Management Information System Centralized Operations
Audit Report Department of Transportation Financial Management Information System Centralized Operations December 2008 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY
More informationWorkers Compensation Commission
Audit Report Workers Compensation Commission March 2012 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence are
More informationMaryland Public Broadcasting Commission
Audit Report Maryland Public Broadcasting Commission November 2003 This report and any related follow-up correspondence are available to the public. Alternate formats may also be requested by contacting
More informationMaryland Automobile Insurance Fund
Audit Report Maryland Automobile Insurance Fund November 2009 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence
More informationDepartment of Health and Mental Hygiene Thomas B. Finan Hospital Center and Joseph D. Brandenburg Center
Audit Report Department of Health and Mental Hygiene Thomas B. Finan Hospital Center and Joseph D. Brandenburg Center December 2008 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND
More informationMaryland Health Insurance Plan
Audit Report Maryland Health Insurance Plan April 2012 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence are
More informationDepartment of Health and Mental Hygiene. Alcohol and Drug Abuse Administration
Audit Report Department of Health and Mental Hygiene Alcohol and Drug Abuse Administration July 2009 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report
More informationDepartment of Labor, Licensing and Regulation Division of Unemployment Insurance
Audit Report Department of Labor, Licensing and Regulation Division of Unemployment Insurance February 2009 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This
More informationSubsequent Injury Fund
Audit Report Subsequent Injury Fund September 2011 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence are available
More informationComptroller of Maryland Motor-fuel, Alcohol and Tobacco Tax Division
Audit Report Comptroller of Maryland Motor-fuel, Alcohol and Tobacco Tax Division July 2010 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any
More informationMaryland Insurance Administration
Audit Report Maryland Insurance Administration June 2011 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence are
More informationDepartment of Budget and Management Central Collection Unit
Audit Report Department of Budget and Management Central Collection Unit April 2009 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationDepartment of Health and Mental Hygiene. Eastern Shore Hospital Center and Upper Shore Community Mental Health Center
Audit Report Department of Health and Mental Hygiene Eastern Shore Hospital Center and Upper Shore Community Mental Health Center September 2011 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES
More informationUniversity System of Maryland University of Baltimore
Audit Report University System of Maryland University of Baltimore October 2014 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up
More informationUniversity of Maryland School of Nursing Governor s Wellmobile Program
Audit Report University of Maryland School of Nursing Governor s Wellmobile Program January 2003 This report and any related follow-up correspondence are available to the public. Alternate formats may
More informationWorkers Compensation Commission
Audit Report Workers Compensation Commission March 2009 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence are
More informationDepartment of Transportation Maryland Port Administration
Audit Report Department of Transportation Maryland Port Administration October 2014 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationDepartment of Health and Mental Hygiene Infectious Disease and Environmental Health Administration
Audit Report Department of Health and Mental Hygiene Infectious Disease and Environmental Health Administration December 2010 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL
More informationDepartment of Health and Mental Hygiene Alcohol and Drug Abuse Administration
Audit Report Department of Health and Mental Hygiene Alcohol and Drug Abuse Administration October 2014 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report
More informationDepartment of Labor, Licensing and Regulation Division of Unemployment Insurance Division of Workforce Development
Audit Report Department of Labor, Licensing and Regulation Division of Unemployment Insurance Division of Workforce Development April 2006 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES
More informationState Corporate Purchasing Card Program
Performance Audit Report State Corporate Purchasing Card Program Oversight Responsibilities Were Not Formally Established User Agencies Were Not Closely Monitoring Card Purchases September 2003 This report
More informationMaryland Transportation Authority
Audit Report Maryland Transportation Authority March 2014 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence
More informationUniversity System of Maryland University of Baltimore
Audit Report University System of Maryland University of Baltimore May 2005 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up
More informationDepartment of Transportation Office of Transportation Technology Services
Audit Report Department of Transportation Office of Transportation Technology Services October 2005 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report
More informationDepartment of Health and Mental Hygiene Family Health Administration
Audit Report Department of Health and Mental Hygiene Family Health Administration November 2005 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and
More informationDepartment of Veterans Affairs
Audit Report Department of Veterans Affairs December 2013 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence
More informationComptroller of Maryland Compliance Division
Audit Report Comptroller of Maryland Compliance Division January 2014 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence
More informationJudiciary Judicial Information Systems
Audit Report Judiciary Judicial Information Systems November 2008 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence
More informationWorkers Compensation Commission
Audit Report Workers Compensation Commission June 2015 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY For further information concerning this report contact:
More informationUniversity System of Maryland University of Maryland Biotechnology Institute
Audit Report University System of Maryland University of Maryland Biotechnology Institute August 2006 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report
More informationMedical Mutual Liability Insurance Society of Maryland
Audit Report Medical Mutual Liability Insurance Society of Maryland February 2008 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up
More informationDepartment of Public Safety and Correctional Services Criminal Injuries Compensation Board
Audit Report Department of Public Safety and Correctional Services Criminal Injuries Compensation Board February 2012 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY
More informationPerformance Audit Report. Department of Human Resources The Maryland Energy Assistance Program and the Electric Universal Service Program
Performance Audit Report Department of Human Resources The Maryland Energy Assistance Program and the Electric Universal Service Program Accounting Records Cannot Be Relied Upon to Provide Accurate Expenditure
More informationReview of Community College Audit Reports. Fiscal Year Ending June 30, 2001
Review of Community College Audit Reports Fiscal Year Ending June 30, 2001 This report and any related follow-up correspondence are available to the public. Alternate formats may also be requested by contacting
More informationMaryland Department of Aging
Audit Report Maryland Department of Aging March 2011 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence are available
More informationJudiciary Judicial Information Systems
Audit Report Judiciary Judicial Information Systems February 2012 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence
More informationDepartment of Public Safety and Correctional Services Information Technology and Communications Division
Audit Report Department of Public Safety and Correctional Services Information Technology and Communications Division March 2008 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND
More informationDepartment of Public Safety and Correctional Services Information Technology and Communications Division
Audit Report Department of Public Safety and Correctional Services Information Technology and Communications Division January 2012 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND
More informationMaryland State Department of Education
Audit Report Maryland State Department of Education February 2013 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence
More informationDepartment of Health and Mental Hygiene. Health Professional Boards and Commission State Board of Physicians State Board of Nursing
Audit Report Department of Health and Mental Hygiene Health Professional Boards and Commission State Board of Physicians State Board of Nursing January 2009 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE
More informationDepartment of Health and Mental Hygiene Regulatory Services
Audit Report Department of Health and Mental Hygiene Regulatory Services November 2011 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationDepartment of Health and Mental Hygiene Family Health Administration
Audit Report Department of Health and Mental Hygiene Family Health Administration August 2011 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any
More informationUniversity System of Maryland University of Maryland, Baltimore
Audit Report University System of Maryland University of Maryland, Baltimore November 2003 This report and any related follow-up correspondence are available to the public. Alternate formats may also be
More informationState Cell Phone Usage
Performance Audit Report State Cell Phone Usage Effective Statewide Oversight of Cellular Communication Services and Expenses Was Lacking Cell Phone Vendors Did Not Comply With Certain Contractual Requirements
More informationDepartment of Health and Mental Hygiene Office of the Secretary and Other Units
Audit Report Department of Health and Mental Hygiene Office of the Secretary and Other Units August 2011 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report
More informationCollege Savings Plans of Maryland
Audit Report College Savings Plans of Maryland June 2015 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY For further information concerning this report contact:
More informationComptroller of Maryland Information Technology Division Annapolis Data Center Operations
Audit Report Comptroller of Maryland Information Technology Division Annapolis Data Center Operations March 2015 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY
More informationComptroller of Maryland Central Payroll Bureau
Audit Report Comptroller of Maryland Central Payroll Bureau September 2015 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY For further information concerning this
More informationMaryland State Department of Education
Audit Report Maryland State Department of Education June 2016 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY For further information concerning this report contact:
More informationMaryland Legal Services Corporation
Audit Report Maryland Legal Services Corporation July 2009 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence
More informationMaryland Aviation Administration Maryland Transportation Authority
Special Review Maryland Aviation Administration Maryland Transportation Authority Improper Use of State Computer Resources Certain Employees Used State Issued Computers to Access Sexually Oriented Websites
More informationSample Budget Review For Annual Audits of Maryland Community College Professions
Review of Community College Audit Reports Fiscal Year Ending June 30, 2012 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up
More informationMaryland Insurance Administration
Audit Report Maryland Insurance Administration November 2014 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence
More informationUniversity System of Maryland University of Maryland University College
Audit Report University System of Maryland University of Maryland University College February 2013 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report
More informationDepartment of Business and Economic Development
Audit Report Department of Business and Economic Development August 2001 This report and any related follow-up correspondence are available to the public and may be obtained by contacting the Office of
More informationReview of Community College Audit Reports
Review of Community College Audit Reports Fiscal Year Ending June 30, 2013 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up
More informationBaltimore City Community College
Audit Report Baltimore City Community College December 2014 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence
More informationBaltimore City Public School System
Financial Management Practices Performance Audit Report Baltimore City Public School System January 2006 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report
More informationDepartment of Human Resources
Department of Human Resources Family Investment Administration Report dated February 9, 2011 Presentation to the Joint Audit Committee Bruce A. Myers, CPA Paul R. Denz, CPA Bekana Edossa, CPA September
More informationUniversity System of Maryland University of Maryland, College Park Division of Information Technology
Audit Report University System of Maryland University of Maryland, College Park Division of Information Technology December 2014 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND
More informationOklahoma Workers Compensation Commission
OPERATIONAL AUDIT Oklahoma Workers Compensation Commission For the period February 1, 2014 through June 30, 2015 Oklahoma State Auditor & Inspector Gary A. Jones, CPA, CFE Audit Report of the Oklahoma
More informationVIRGINIA SMALL BUSINESS FINANCING AUTHORITY RICHMOND, VIRGINIA REPORT ON AUDIT FOR THE YEAR ENDED JUNE 30, 2002
VIRGINIA SMALL BUSINESS FINANCING AUTHORITY RICHMOND, VIRGINIA REPORT ON AUDIT FOR THE YEAR ENDED JUNE 30, 2002 AUDIT SUMMARY found: Our audit of the Virginia Small Business Financing Authority for the
More informationSubsequent Injury Fund
Subsequent Injury Fund Report dated April 9, 2009 Presentation to the Joint Audit Committee Timothy R. Brooks, CPA, CFE Alexandra E. Zouras, CPA July 14, 2009 Audit Overview Audit report, which covered
More informationPrince George s County Public Schools
Financial Management Practices Audit Report Prince George s County Public Schools February 2014 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and
More informationReview of Community College Audit Reports
Review of Community College Audit Reports Fiscal Year Ending June 30, 2011 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up
More informationState Department of Assessments and Taxation
Audit Report State Department of Assessments and Taxation December 2013 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence
More informationDepartment of Health and Mental Hygiene Medical Care Programs Administration
Audit Report Department of Health and Mental Hygiene Medical Care Programs Administration December 2010 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report
More informationReview of Local Government Audit Reports
Review of Local Government Audit Reports Fiscal Year Ending June 30, 2012 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up
More informationSouthwest Human Resource Agency. For the Year Ended June 30, 1996
Southwest Human Resource Agency For the Year Ended June 30, 1996 Arthur A. Hayes, Jr., CPA Director Barbara K. White, CPA Assistant Director Ronald E. Anderson, CPA Audit Manager Dianne Mitchell McKay,
More informationTennessee Comprehensive Health Insurance Pool. For the Years Ended June 30, 1996, and June 30, 1995
Tennessee Comprehensive Health Insurance Pool For the Years Ended June 30, 1996, and June 30, 1995 Arthur A. Hayes, Jr., CPA Director Barbara K. White, CPA Assistant Director Lea Ann Boucher, CPA Audit
More informationTable of Contents: Chapter 2 Internal Control
Table of Contents: Chapter 2 Chapter 2... 2 2.1 Establishing an Effective System... 2 2.1.1 Sample Plan Elements... 5 2.1.2 Limitations of... 7 2.2 Approvals... 7 2.3 PCard... 7 2.4 Payroll... 7 2.5 Reconciliation
More informationNew Jersey Commerce and Economic Growth Commission
New Jersey State Legislature Office of Legislative Services Office of the State Auditor New Jersey Commerce and Economic Growth Commission Fiscal Year 2004 Richard L. Fair State Auditor LEGISLATIVE SERVICES
More informationAuditor of Public Accounts Adam H. Edelen
Auditor of Public Accounts Adam H. Edelen FOR IMMEDIATE RELEASE Contact: Stephenie Steitzer stephenie.steitzer@auditor.ky.gov 502.564.5841 513.289.7667 Edelen Releases Audit of Former Owsley Clerk s Fee
More informationReview of Miscellaneous Income Reporting to the Internal Revenue Service
Review of Miscellaneous Income Reporting to the Internal Revenue Service July 19, 2010 Report No. 10-12 Office of the County Auditor Evan A. Lukic, CPA County Auditor Table of Contents Topic Page Executive
More informationACCOUNTING POLICIES AND PROCEDURES SAMPLE MANUAL
(Name of Organization & logo) ACCOUNTING POLICIES AND PROCEDURES SAMPLE MANUAL (Date) Note: this sample manual is designed for nonprofit organizations with the following staff involved with accounting
More informationSTATE OF CONNECTICUT
STATE OF CONNECTICUT AUDITORS' REPORT OFFICE OF THE PROBATE COURT ADMINISTRATOR FOR THE FISCAL YEARS ENDED JUNE 30, 2009 and 2010 AUDITORS OF PUBLIC ACCOUNTS JOHN C. GERAGOSIAN ROBERT M. WARD Table of
More informationInternal Controls and Political Committees
Internal Controls and Political Committees Under the Federal Election Campaign Act (FECA) and the Commission s regulations all political committees are required to file accurate and complete disclosure
More informationCommunity Ambulance Service District
STATUTORY AUDIT Community Ambulance Service District For the year ended June 30, 2014 Oklahoma State Auditor & Inspector Gary A. Jones, CPA, CFE This publication, issued by the Oklahoma State Auditor and
More informationHow To Manage A Corporation
Western Climate Initiative, Inc. Accounting Policies and Procedures Adopted May 8, 2013 WESTERN CLIMATE INITIATIVE, INC ACCOUNTING POLICIES AND PROCEDURES Adopted May 8, 2013 Table of Contents I. Introduction...
More informationDEPARTMENT OF MINORITY BUSINESS ENTERPRISE
DEPARTMENT OF MINORITY BUSINESS ENTERPRISE REPORT ON AUDIT FOR THE PERIOD JULY 1, 2011 THROUGH DECEMBER 31, 2013 Auditor of Public Accounts Martha S. Mavredes, CPA www.apa.virginia.gov (804) 225-3350 AUDIT
More informationMICHIGAN AUDIT REPORT OFFICE OF THE AUDITOR GENERAL THOMAS H. MCTAVISH, C.P.A. AUDITOR GENERAL
MICHIGAN OFFICE OF THE AUDITOR GENERAL AUDIT REPORT THOMAS H. MCTAVISH, C.P.A. AUDITOR GENERAL The auditor general shall conduct post audits of financial transactions and accounts of the state and of all
More informationTOPIC NO. 20330 TOPIC PETTY CASH December 2008 Table of Contents
Table of Contents Overview... 3 Introduction... 3 Policy... 3 Non-Routine Purchasing... 3 Routine Purchasing... 3 Small Purchases Charge Card... 3 Use of EDI for Repayment... 3 Definitions... 4 Change
More informationCASH: CASH CONTROLS C-173 ACCOUNTING MANUAL Page 1. Contents. I. Introduction 2. II. General Description of Cash Operations 2
ACCOUNTING MANUAL Page 1 CASH: CASH CONTROLS Contents I. Introduction 2 II. General Description of Cash Operations 2 III. Bank Account Controls 3 A. Regulations Governing Bank Accounts 3 B. Establishment
More informationFiscal Procedure Sequence page number
Table of Contents Fiscal Procedure Sequence page number Treasurer Responsibilities Maintenance of General Ledger Financial Statements Financial Signature/Review Policy Insurance Protection Payroll Procedures
More informationMaryland Thoroughbred and Harness Horse Racing Tracks
Audit Report Maryland Thoroughbred and Harness Horse Racing Tracks September 2014 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up
More informationDepartment of Health and Mental Hygiene Department of Human Resources. Medical Assistance Program
Performance Audit Report Department of Health and Mental Hygiene Department of Human Resources Medical Assistance Program Using the Federal Death Master File to Detect and Prevent Medicaid Payments Attributable
More information