Division of State Police

Controls Over Confidential Fund Accounts (Follow-Up Review)

The Division of State Police maintains 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. In our prior report 99-S-5, we examined the Divisionís controls over its confidential funds and concluded that the controls were strong, as they provided adequate assurance that transactions were proper and adequately documented. However, the controls would have been even stronger if improvements were made in certain Division practices, and in our follow-up review, we found that these improvements had been made.

For a complete copy of Report 2001-F-54 click here.