We have conducted an audit of the Office of the Secretary of State. The objectives of the audit were to determine the current organizational structure and staffing levels; to identify the functions and responsibilities of the various sections; to examine the personnel policies and hiring practices of the Office; to conduct a comprehensive review of financial activities of the Office for Fiscal Years 1993-94 and 1994-95; to identify statutorily assigned responsibilities and examine compliance with all applicable State laws and regulations; and to follow up on findings from previous audits. This audit also evaluated the efficiency and effectiveness of operational areas. Based on our review, we believe there is an opportunity to restructure the organization to improve its efficiency and effectiveness. In addition, we have identified operational issues which will need to be addressed if the new organization is to operate efficiently and effectively. Findings and recommendations also include results from our special review (fraud, waste, and abuse issues).