Department of Law
Controls Over Confidential Fund Accounts The Department of Law maintains a number of confidential accounts that are used in sensitive investigations for such purposes as paying informants and paying for electronic surveillance. To maintain confidentiality, expenditures from such accounts are not subject to the same centralized controls as other State expenditures. Rather, such expenditures are controlled primarily by the agency making the expenditures. We examined the Department's controls over its confidential funds and conclude that the controls are strong, as they provide adequate assurance that transactions are proper and adequately documented. However, the controls would be even stronger if improvements were made in certain accounting practices.
For a complete copy of Report 99-S-54 click here.
For a copy of the 90-day response click here.
For a copy of the associated follow-up report click here.