The Department of Audit is responsible for annually post-auditing a total of 340 governmental entities. To perform these duties for FY 1982, the department currently has a staff of 122 auditing accountants located throughout the state and has received $5,285,987 in general and special funds.
PEER found that the department’s systems and procedures for management and quality control are inadequate to promote efficient and effective operation; consequently, the department is not current in conducting audits of entities under its purview. As of September 15, 1983, only 44 (12.9 percent) of the 340 entities had been audited every year through FY 1982. The department is delinquent for 581 fiscal audit years. Also, audit fee limitations set by statute, and ineffective billing and collection procedures, deprive the department of the timely use of non-state, local funds. Finally, the department is not consistent in complying with generally accepted auditing standards.
This report recommends statutory, organizational, and procedural changes to improve the efficiency and effectiveness of the department and reduce the department’s annual general fund appropriation by approximately $1 million.
For a paper copy of this report, contact PEER by telephone at 601-359-1226 or by e-mail at reports@peer.ms.gov.