Natural Heritage Trust

Internal Controls Over Procurement

Natural Heritage Trust (NHT) is a public benefit corporation that was created to receive and administer gifts, grants and contributions to further public programs of parks, recreation, conservation and historic preservation. NHT receives funds from public and private organizations, invests the funds, and disburses the funds at the direction of the organizations providing the funds. We audited NHTís contracting and procurement practices and found that improvements were needed in certain internal controls. For example, related duties were not adequately separated among different employees and procurement transactions were not adequately overseen by NHTís Board of Directors.

For a complete copy of Report 2005-S-12 click here.
For a copy of the 90-day response click here.
For a copy of the associated follow-up report click here.