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State & Local Reports
Date Issued
Agency Reviewed/Investigated
Report Title
Type
Location
State of Oregon
Secretary of State Audits Division State Government Accountability Hotline Summary Report for Calendar Year 2024
Cuyahoga County, Ohio Department of Internal Auditing
Report Description
An audit was conducted to provide a comprehensive examination of Cuyahoga County Animal Shelter (CCAS). We conducted our review through inquiry and testing of receipts during the audit period. DIA also evaluated processes for compliance with existing policies, contractual agreements, and applicable legal statutes. The audit included review and evaluation of procedures, practices and controls as deemed necessary.
Public Employees Retirement System Audit of RHIA Schedule of Employer Allocations and OPEB Amounts by Employer for the Year Ended June 30, 2024, Contract Audit
Public Employees Retirement System Audit of Pension Schedule of Employer Allocations and Pension Amounts by Employer for the Year Ended June 30, 2024, Contract Audit
Cuyahoga County, Ohio Department of Internal Auditing
Report Description
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:
To assess the effectiveness and adequacy of policy, procedures, and controls in mitigating the risk for the CJIS subscriber services.
Evaluate compliance with Homeland Security related policies.
Assess the adequacy, completeness, and accuracy of the subscriber fee or court revenue process.
To accomplish our objectives DIA:
Met with management of Public Safety and Justice Services (PSJS)-Fiscal and the Sheriff’s Office.
Documented their processes and identified the related controls.
Reviewed existing contracts for CJIS services to identify relevant contract compliance requirements and for best practices regarding security policies.
Reviewed procedures and controls to assess the effectiveness in mitigating the risks associated with revenue remittance.
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:
Compliance and monitoring controls on contracted services for the CJIS program.
Lack of supporting documentation and procedures related to revenue remittance from municipalities
Lack of policies and procedures
Stagnant cash balance of the CJIS enterprise fund
Potential for unallowed payroll expenditures in the CJIS Fund.
