Recurring Findings

State Controller's Office: Recurring Less severe Noncompliance
Federal Program Issue First Year Reported
Department's Assertion Page Number
All Programs Some state departments are not issuing management decisions on audit findings within six months after the state receives the local governments' audit reports. The state has established a process that requires local governments such as counties to submit their audit reports to the SCO. After reviewing and certifying these audit reports, the SCO forwards them to the appropriate state agencies to follow up on audit findings pertaining to federal programs they administer. We found that, for 26 of the 58 counties, the SCO took between 1.2 months and 9 months to certify reports before sending them to the appropriate state agencies. Additionally, as of December 2008, the SCO had not certified the audit reports for 29 counties because these reports were rejected or pending rejection. These reports have been held by the SCO and not forwarded to the appropriate state agencies for roughly 7.6 months. The SCO’s decision to certify the audit reports before forwarding them to the state agencies prevents the State from meeting the six-month requirement for issuing management decisions. 2007-08
Fully corrected. 30
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