FCA-2012-4350

The results of our audit disclosed deficiencies in internal control and instances of noncompliance or other matters that are considered reportable under Government Auditing Standards. These items included: (1) The North Carolina Wildlife Resources Commission did not deposit checks received from timber sales daily, as required by North Carolina General Statute 147-77 and the state cash management plan. Not depositing receipts as soon as possible increases the likelihood of loss or misappropriation and reduces investment earnings. (2) The North Carolina Wildlife Resources Commission does not sufficiently monitor employees' use of state vehicles. Insufficient monitoring increases the likelihood of vehicle misuse going undetected. (3) The North Carolina Wildlife Resources Commission does not ensure that outside vendors who sell boat registrations and hunting and fishing licenses comply with certain contract requirements and requirements provided in the application to become an authorized vendor. Details about each item are provided in the Audit Findings and Responses section of the report.