Department of Corrections and Rehabilitation - Operations Manual

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Chapter 2 – Fiscal Management

Article 17 – Evaluations and Fiscal Control Audits

Revised February 1, 1993

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22080.14 Fiscal Compliance and Internal Control Audits

  • These audits shall be conducted in accordance with the SAMState Administrative Manual, Chapter 20000 to ensure all of the following:

    • Reliability and integrity of information.

    • Compliance with policies, plans, procedures, laws, and regulations.

    • The safeguarding of assets.

    • Economical and efficient use of resources.

    • The accomplishment of established objectives and goals for operations or programs.

  • They shall follow the same process as the program compliance evaluations except that on-site reviews shall compare the local operations with the requirements of the Audit Guide for the Evaluation of Systems of Internal Control prepared by the DOFDepartment Of Finance.