Department of Justice financial-compliance audit for the two fiscal years ended ..

50 Pages·1995·0.95 MB·English

by  Montana. Legislature. Legislative Audit Division

Montana*
353.4 Legislature*
Legislative Audit
\'--';^)'r^\^^J Detartnent of
1—995 Justice financial-
compliance audit
for the two fiscal • i ^» Aaudii*t^ -m-v* • •
L>egislative Divisioii
State of Montana
Report to the Legislature
Financial-Compliance Audit
March 1996
For the Two Fiscal Years Ended June 30, 1995
Department of Justice
This report contains recommendations r^arding:
Depositing video gambling tax timely in accordance with state law.
Compliance with state travel laws.
Efllciency in the Montana Highway Patrol requisition and
inventory systems.
Proper recording of financial activity.
This report also includes a disclosure issue relating to the Highway
Patrol Officers' Retirement System.
r^n
STATE DOCUMENTS COLLECTION
Of
JUL 03 1996
MONTANA STATE LIBRARY
1515 E. 6th AVE.
HELENA, MONTANA 59620
Direct comments/inquiries to:
L^islative Audit Division
Room
135, State Capitol
PO Box 201705
MT
95-16 Helena 59620-1705
FINANCIAL-COMPLIANCE AUDITS
Financial-compliance audits are conducted by the Legislative Audit Division to determine if an
agency's financial operations are properly conducted, the financial reports are presented fairly,
and the agency has complied with applicable laws and regulations which could have a significant
financial impact. In performing the audit work, the audit staff uses standards set forth by the
American Institute of Certified Public Accountants and the United States General Accounting
Office. Financial-compliance audit staffmembers hold degrees with an emphasis in accounting.
Most staff members hold Certified Public Accountant (CPA) certificates.
The Single Audit Act of 1984 and 0MB Circular A-I28 require the auditor to issue certain
financial, internal control, and compliancereports regardingthestate'sfederalfinancial assistance
programs, including all findings ofnoncompliance and questioned costs. This individual agency
0MB
audit report is not intended to comply with the Single Audit Actof 1984or Circular A-128
and is therefore not intended for distribution to federal grantor agencies. The Legislative Audit
Division issues a statewide biennial Single Audit Report which complies with the reporting
requirements listed above. TheSingle Audit Reportfor the two fiscal years endedJune 30, 1995
has been issued. Copies ofthe Single Audit Report can be obtained by contacting:
Legislative Audit Division
Room 135, State Capitol
PO Box 201705
MT
Helena 59620-1705
MEMBERS OF THE LEGISLATIVE AUDIT COMMITTEE
Montana
Legislative Legislative Audit Division
Brancli
ScottA. Seacat, Legislative Auditor
CTATC IDOADV
I
MONTANASTATELIBRARY
3 0864 1002 0427 3
March 1996
The Legislative Audit Committee
of the Montana State Legislature:
This is our financial-compliance audit report on the Department ofJustice for the two
fiscal years ended June 30, 1995. Included in this report are recommendations addressing
timely deposits ofvideo gambling taxes, compliance with state travel laws, the Highway
Patrol inventory system, and proper recording of financial activity. The department's written
We
response to the audit recommendations is included at the end ofthe audit report. thank
the Attorney General and the department staff for their cooperation and assistance during the
audit.
Respectfully submitted.
Scott A. Seacat
Legislative Auditor
Room 136, State CapitolBuilding PCBox201705 HelenaMT69620-1706
Phone[phone] FAX[phone]
Digitized by the Internet Archive
in 2010 with funding from
IVIontana State Library
http://www.archive.org/details/departmentofjust1995mont
Legislative Audit Division
Financial-Compliance Audit
For the Two Fiscal Years Ended June 30, 1995
Department of Justice
Members ofthe audit staff involved in this audit were Brenda Bokovoy,
Peter Brustkern, Laurie Evans, Emlyn Neuman-Javomik, and Vickie
Rauser.

Table of Contents
List of Tables
ii
Appointed and Administrative Officials
iii
Summary ofRecommendations v
Introduction Introduction
1
Background
1
Prior Audit Prior Audit Recommendations 5
Recommendations
Findings and Timely Deposits 6
.
Recommendations
Compliance with Travel Laws and Regulations 7
Meals 7
Miscellaneous Travel Expenses 8
Summary
9
Highway Patrol Equipment Inventory 9
Accounting Issues n
Disclosure Issue Highway Patrol Officer's Retirement System 14
Independent Auditor's Independent Auditor's Report A-3
&
Report Agency
Financial S<£edules Schedule of Changes in Fund Balances for
the Two Fiscal Years Ended June 30, 1995 A-5
&
Schedule of Budgeted Revenue Transfers
In - Estimate & Actual for the Two Fiscal
Years Ended June 30, 1995 A-6
Schedule ofBudgeted Program Expenditures
by Object and Fund - Budget and Actual for
the Fiscal Year Ended June 30, 1995 A-7
Schedule of Budgeted Program Expenditures
by Object and Fund - Budget and Actual for
the Fiscal Year Ended June 30, 1994 A-8
Notes to the Financial Schedules A-9
Agency Response Department ofJustice B-3
Page
i
List of Tables
Table 1 Accumulated Fund Balance in Highway Patrol
Retirement Special Revenue Fund Account 14
Page
ii
Appointed and Administrative Officials
Department of Justice Joseph Mazurek, Attorney General
Chris Tweeten, Chief Deputy Attorney General
Dennis Taylor, Deputy Director/Chief of Staff
Division Administrators
JanDee May, Central Services
Gene Kiser, Crime Control
Jim Oppedahl, Computer Services and Planning
Bill Unger, Forensic Science
Colonel Craig Reap, Highway Patrol
Albert Goke, Highway Traffic Safety
Mike Batista, Law Enforcement Services
Dean Roberts, Motor Vehicle
Greg Noose, Law Enforcement Academy
Janet Jessup, Gambling Control
Montana Board of Crime Term
Control
Expires
Representation January
1
John Pfaff, Chairman Citizen at Large 1997
Fred A. Brown Local Government Executives 1999
Craig J. Anderson Youth Court Probation 1999
Dorothy B. McCarter District Court 1997
Don Bjertness Citizen at Large 1997
Bill Slaughter Sheriff 1997
Rick Day Corrections 1997
John T. Flynn County Attorney 1997
Del Gage Senate 1995
Randy H. Bellingham Youth Justice Council 1995
Ken Stuker School Principal 1997
Gary Buchanan Citizen at Large 1995
Joseph P. Mazurek Attorney General 1997
Mike Shorten Police Chief 1997
Jean Tumage Supreme Court 1997
Elaine Allstead County Conunissioner 1997
Sherry Matteucci U.S. Attorney 1999
Debbie Shea House of Representatives 1999
Page
iii
Pageiv