To ensure that it strengthens internal policies and controls over pilot rates and its finances, the board should establish a requirement for an independent audit of the pilot boat and pilot pension surcharges and ensure that such audits are conducted each year.
The board has contracted with a certified public accounting firm to conduct a comprehensive audit of all surcharges for 2009, 2010, and 2011. (See 2011-406, p. 101)
†Response Type refers to the interval in which the auditee is providing the State Auditor with their status in implementing recommendations made in an audit report. Auditees must submit a response regarding their progress in implementing recommendations from our reports at three intervals from the release of the report: 60 days, six months, and one year or subsequent to one year.
*Agency responses received after June 2013 are posted verbatim.