Health and Human Services
A Follow-up Audit Report on Contract Management at the Commission on Alcohol
and Drug Abuse
August 2002
Report Number 02-068
Overall Conclusion
The Commission on Alcohol and Drug Abuse (Agency) has made significant improvement in contract management since the release of the December 2000 State Auditor's Office (SAO) report (An Audit Report on Contract Management at the Commission on Alcohol and Drug Abuse, SAO Report No. 01-012). We commend the Agency's actions to create a culture of accountability. One area still needing improvement is capacity management, which is a system for monitoring available beds and slots in Agency-funded treatment programs. The Agency is continuing to implement additional improvements for contractor selection. These improvements are scheduled to be completed in time for the fiscal year 2004 contracting cycle. The Agency's improved contract management processes provide increased assurance that state funds are appropriately spent to provide substance abuse treatment services.
The Agency has fully implemented the recommendations in 15 of the 17 issue areas
identified in the December 2000 report. The status of all 17 issue areas was
audited by the SAO, the Agency's Internal Audit department (Internal Audit),
or KPMG, LLP. The SAO audited the implementation status of five issue areas.
Internal Audit's work covered a majority of the issue areas from the prior SAO
report. We reviewed Internal Audit's work and agree with its conclusions. KPMG,
LLP, conducted the fiscal year 2001 federal statewide single audit. The results
of the single audit were considered in determining the implementation status
of the recommendations for the Agency's issues.
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