An Audit Report on Selected Financial Processes and Related Internal Controls at the Commission on State Emergency Communications
Report Number 12-037
The Commission on State Emergency Communications (Commission) should improve its monitoring of statewide 9-1-1 grant funds to help ensure that the 24 councils of governments (councils) submit reliable financial data and that grant funds are used for authorized purposes.
Although auditors' tests showed that the financial data for the seven councils reviewed was accurate and that funds were properly spent, the Commission lacks adequate procedures to verify that councils' expenditures are accurately reported and allowable.
The Commission properly allocated 9-1-1 service fee revenue to the councils and emergency communication districts in accordance with applicable state law during fiscal years 2010 and 2011. The Commission also classified expenditures correctly within the Uniform Statewide Accounting System according to the Office of the Comptroller of Public Accounts' Manual of Accounts for fiscal years 2010 and 2011.
The Commission should improve its monitoring of its six regional poison control centers to strengthen the safeguarding of confidential patient data. Specifically, the Commission should strengthen the contract with its information technology services vendor to require the vendor to improve its access controls and back-up and recovery procedures for automated services.
Auditors communicated other, less significant, issues to Commission management separately in writing. Those issues were related to the Commission's monitoring of the councils' expenditures and procurements and the security of the Commission's information technology assets.
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