The results of our audit disclosed a deficiency in internal control that is considered reportable under Government Auditing Standards: The Office of State Controller's procedures for overseeing each agency's accounts receivable program could be strengthened by periodically comparing agency policies and procedures to the statewide policy and previously approved policies. Such a procedure would help ensure proper management and collection of accounts receivable by state agencies. Details about this item are provided in the Audit Findings and Responses section of the report.