Some of the issues raised in this report have been identified as far back as 1990. Weaknesses in the Agency s overall management systems have created significant risks and challenges for the Agency. Key Facts and Findings Instances of noncompliance with state and Agency policies and procedures highlight breakdowns in the Agency s overall control environment.
Some instances raise concerns of an ethical nature.
The Agency has documented operating procedures and a process for establishing and updating those procedures. However, a pattern of noncompliance suggests that control procedures are not properly understood or performed by staff, thereby increasing the risk of undetected errors or irregularities. Control weaknesses were identified in the areas of human resource management, grants, contracts, revenues, expenditures, property inventory, and financial reporting. Additionally, the internal audit function has been ineffective, which has compounded these control weaknesses. The control weaknesses, along with instances of noncompliance with Agency operating procedures, increase the risk of ineffective and inefficient operations.