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 Division of Aquariums (Division) did not have controls in its cash receipting process to ensure that voided transactions or returns were valid. (2) The Division of Aquariums (Division) did not comply with the requirements set forth in the North Carolina Administrative Code (NCAC) relating to the use of the aquariums before or after normal operating hours. (3) The Division of Aquarium's (Division) policy regarding the employees' free use of the aquarium facilities does not address the fact that these discounts may be considered taxable fringe benefits to the employees. Details about each item are provided in the Audit Findings and Responses section of the report.

Division/Office
Audit Reports
Fiscal Control / Financial-Related
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General Government
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