State Auditor's Office
State Auditor's Biennial Report on Fiscal Accountability, Audit Effectiveness, and Highlights of Work
Report Number 97-027
January 1997
Key Facts and Findings
Based on the audit work completed during fiscal years 1995 and 1996, we have concluded that the State has many controls and processes to promote fiscal accountability at the statewide level. While there are opportunities to improve these controls and processes, overall they appear to be functioning effectively.
Opportunities to improve the condition of four important statewide control systems intended to promote fiscal accountability merit serious consideration by state leaders, especially:
- Improvements should be made to the development and evaluation of major automation projects.
- The condition of management controls is inconsistent among state agencies.
- Control weaknesses persist in the reporting of performance measures.
- Opportunities exist to improve the State's management of human resources.
The State may not have deployed audit resources in a way that best uses them to minimize the risks in agencies' operations and maximize the benefits of the audit functions. While the State's two major revenue audit functions were generally effective, our work indicates that the State may not be in a position to achieve expected results from subcontractor monitoring functions, internal audit, and certain subrecipient monitoring functions. Improvements needed in contract monitoring functions are particularly critical.
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