The Department of Internal Auditing (DIA) has conducted an audit of Criminal Justice Information Sharing (CJIS) for the period January 1, 2023 – December 31, 2023. Our main objectives were:
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To assess the effectiveness and adequacy of policy, procedures, and controls in mitigating the risk for the CJIS subscriber services.
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Evaluate compliance with Homeland Security related policies.
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Assess the adequacy, completeness, and accuracy of the subscriber fee or court revenue process.
To accomplish our objectives DIA:
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Met with management of Public Safety and Justice Services (PSJS)-Fiscal and the Sheriff’s Office.
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Documented their processes and identified the related controls.
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Reviewed existing contracts for CJIS services to identify relevant contract compliance requirements and for best practices regarding security policies.
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Reviewed procedures and controls to assess the effectiveness in mitigating the risks associated with revenue remittance.
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Evaluated accounting of CJIS Enterprise Fund.
Our audit procedures disclosed contract non-compliance and internal control weaknesses and/or areas of potential process improvement related to:
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Compliance and monitoring controls on contracted services for the CJIS program.
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Lack of supporting documentation and procedures related to revenue remittance from municipalities
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Lack of policies and procedures
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Stagnant cash balance of the CJIS enterprise fund
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Potential for unallowed payroll expenditures in the CJIS Fund.
