|Agency:||Management and Budget, Office of||Report Date:||September 13, 2017|
|Type:||Operational||LAFRC Date:||January 10, 2018|
|Issued By:||State Auditor||Period Ending:||June 30, 2017|
Internal Control: We evaluated and tested high risk areas including: revenue, expenditures (including correcting entries and purchase card transactions), safeguarding assets, Assetworks inventory system and the Avanti cost tracking system.
- We did not note any deficiencies that are required to be brought to the attention of those charged with governance.
Legislative Intent: We evaluated and tested high risk areas including: required transfers, proper use of restricted funds, and appropriation laws.
- The Office of Management and Budget did not distribute the Community Service Supervision grants in accordance with Senate Bill 2015, section 15 of the 2015 Legislative Session.
Operations: We evaluated the following operational areas of the Office of Management and Budget and did not note any deficiencies that are required to be brought to the attention of those charged with governance:
- Annual Leave Payouts to Current State Employees
- Annual Leave Accrual for State Employees
- State Employee Salary Ranges
- Application Screening Process for State Employees
Financial: Revenues and expenditures during the audit period remained constant except for building and construction expenditures. The significant increase in fiscal year 2017 was due to the construction of the new Governor’s residence. Revenues and expenditures during the prior audit period also remained constant except for paving and area lighting expenditures. The significant increase in fiscal year 2015 was due to paving and lighting projects completed on the capitol complex.
Source: ConnectND (state’s accounting system)
[pdf] Download Report