The State Law Library (Library) had significant weaknesses related to segregation of duties for its revenue management and vendor payment processes. Specifically,
one staff member was able to perform nearly all functions associated with collecting, depositing, and recording revenue, without oversight; that same staff member
was able to perform all functions associated with making payments to vendors, with limited oversight.
In addition, the Library did not (1) properly document its invoices, (2) adequately control user access to its invoice application, or (3) maintain physical security over the cash and checks it collected as revenue.
Though a small agency, the Library is still responsible for implementing processes and controls for financial transactions to ensure oversight and accountability.
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