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Audit Report: ADMINISTRATIVE AND INTERNAL ACCOUNTING CONTROLS OVER THE OFFICE REVOLVING FUND

Audit Report: ADMINISTRATIVE AND INTERNAL ACCOUNTING CONTROLS OVER THE OFFICE REVOLVING FUND

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Published by jon_ortiz
Here's the CA Controller's audit of the Dept of Corrections and Rehabilitation
Here's the CA Controller's audit of the Dept of Corrections and Rehabilitation

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Published by: jon_ortiz on Jul 21, 2011
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07/10/2013

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CALIFORNIA DEPARTMENT OFCORRECTIONS AND REHABILITATION
Audit Report
ADMINISTRATIVE AND INTERNAL ACCOUNTINGCONTROLS OVER THE OFFICE REVOLVING FUND
 July 1, 2009, through July 31, 2010
 
J
OHN
C
HIANG
California State Controller
July 2011
 
 
 J
OHN
C
HIANG
California State Controller
July 20, 2011Matthew Cate, SecretaryCalifornia Department of Corrections and Rehabilitation1515 S StreetSacramento, CA 95814Dear Mr. Cate:This report presents the results of the State Controller’s Office (SCO) audit of the CaliforniaDepartment of Corrections and Rehabilitation’s (CDCR) administrative and accounting controlsover its office revolving fund (ORF) for the period of July 1, 2009, through July 31, 2010.We conducted our review pursuant to Government Code sections 12410 and 12418.Government Code section 12410 stipulates that the State Controller shall audit disbursementsfrom the state treasury to ensure legality and propriety of payments. Government Code section12418 stipulates that the State Controller shall direct and superintend the collection of moneydue the State.Our audit found the CDCR effort to collect overpayments of salary and travel advances fromemployees to be grossly inadequate. In addition, as a result of severe internal controldeficiencies, there is a high potential for fraud and misappropriation of public funds. Our auditalso disclosed insufficient ORF policies and procedures, inadequate effort to discharge long-outstanding receivables from accountability, and inappropriate use of the ORF to pay for otherprogram expenses.We are encouraged by your department’s response acknowledging the issues identified in ourreport and stating that you have already begun action to implement the audit recommendations.We are particularly pleased to note that you have fully implemented 22 of the 36recommendations and have initiated a vigorous effort to collect outstanding debts.Your response indicated that your department is preparing a six-month corrective action plan.We would appreciate receiving a copy of the plan upon completion. In addition, please beadvised that we intend to conduct a follow-up review in approximately 12 months to assess theprogress.
 
 Matthew Cate, Secretary -2- July 20, 2011If you have any questions, please call Andrew Finlayson, Chief, State Agency Audits Bureau, at
 
(916) 324-6310 or e-mail him at afinlayson@sco.ca.gov.Sincerely,
Original signed by
JEFFREY V. BROWNFIELDChief, Division of AuditsJVB:wmcc: Martin Hoshino, UndersecretaryAdministration & Offender ServicesCalifornia Department of Corrections and RehabilitationScott Carney, Director, Administrative ServicesCalifornia Department of Corrections and RehabilitationGeorgia Johas, Associate Director, Budget ManagementCalifornia Department of Corrections and RehabilitationLinda Wong, External Audits ManagerOffice of Audits and Court ComplianceCalifornia Department of Corrections and Rehabilitation

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