Date: 01/21/2015

Final
Unimplemented Audit Recommendations - State Auditor's Office

COMMITTEE ON JOINT AGRICULTURE AND NATURAL RESOURCES

Votes: View--> Action Taken:
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10:22 AM -- Unimplemented Audit Recommendations - State Auditor's Office

Kerri Hunter, Deputy State Auditor from the Office of the State Auditor (OSA), began the office's presentation to the committee regarding outstanding audit recommendations. Ms. Hunter referenced the State Auditor's Annual Report of Audit Recommendations not Fully Implemented as of June 30, 2014, which was distributed to the committee (Attachment A). Ms. Hunter gave general background of the OSA and explained the organization of the report.

150121 AttachA.pdf150121 AttachA.pdf

Trey Standley, Legislative Auditor, discussed financial audit recommendations and performance and IT audit recommendations and how each type of recommendation is classified. He explained that there are no high priority financial audit recommendations for the Department of Agriculture, Department of Natural Resources (DNR), or Great Outdoors Colorado (GOCO). There are 2 high priority performance and IT audit recommendations for the Department of Agriculture and one high priority performance and IT audit recommendation for DNR. Mr. Standley fielded questions from the committee regarding what an outstanding recommendation means generally.

Jeffery Kahn, Financial Audit Manager for the OSA, began his presentation on recommendations outstanding for the Department of Agriculture and DNR. Mr. Kahn noted that the Department of Agriculture has one outstanding financial audit recommendation, which addresses the State Fair and how the State Fair manages funds. He discussed the three outstanding performance and IT audit recommendations for the Department of Agriculture. Mr. Kahn discussed the outstanding financial audit recommendations, as well the as performance and IT audit recommendations. Mr. Kahn noted that there are 4 financial audit recommendations and one performance and IT audit recommendation still outstanding. Mr. Kahn fielded questions from the committee regarding cash funds in each department and how much funds departments are able to retain on a yearly basis. Mr. Kahn continued to explain the outstanding recommendations from GOCO and fielded more questions from the committee. GOCO currently has one outstanding financial audit recommendation. Committee discussion ensued regarding the background of the audit of GOCO.

10:48 AM

The committee adjourned.