An Investigative Report on the Adjutant General's Department
March 2009
Report Number 09-026
Overall Conclusion
At the request of the Senate Finance Committee, the State Auditor's Office initiated an investigation into the leave issues recently identified at the Adjutant General's Department (Department). This letter details the results of the work the State Auditor's Office performed between March 10, 2009, and March 20, 2009. Auditors have requested access to additional records and computer files, which have not been made available by the Department. The State Auditor's Office will continue to investigate the possible misuse of state funds.
The investigation confirmed the use of state emergency leave by senior members of the Department while serving on federal military orders. This occurred reportedly because of advice given by the Department's former Deputy Executive Director of State Affairs, weakness in internal control processes at the Department, deficient reporting from the Department's internal audit unit, and an apparent lack of involvement in discussing internal audit results on the part of senior members of Department management. In addition, the State Auditor's Office was not notified of the misuse of state resources, specifically the use of emergency leave while serving on federal military orders, as required by statute.
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