FCA-2012-3900

The results of our audit disclosed a deficiency in internal control that is considered reportable under generally accepted government auditing standards. This item was that the Department senior staff prepare and record journal entries that have not been subjected to independent review and approval. As a result, there is an increased risk of errors in the accounting records. Responsibilities for transactions should be assigned so that the duties of one employee automatically provide a cross-check on the work of other employees. Details about this item are provided in the Audit Findings and Responses section of the report.