FCA-2012-3005

OSBM Report Summary The results of our audit disclosed deficiencies in internal control and/or instances of noncompliance or other matters that are considered reportable under Government Auditing Standards. These items included: (1) The sections of the North Carolina Administrative Code that establish reporting requirements for non-governmental entities that receive, use, or expend state funds were not updated. (2) Administrative access to the NC Grants system was not appropriately restricted. (3) Information on the Suspension of Funding List did not meet the requirements of the general statutes. Details about each item are provided in the Audit Findings and Recommendations section of the report.