Department of Taxation and Finance

Implementation of the Governmental Accountability, Audit and Internal Control Act of 1987

The Act requires State agencies and public authorities to establish a system of internal controls and a program of internal control review. We found that the Department fully complied with the provisions of the Act, and we commended Department officials for this achievement in light of the complexity of their operations. We also noted where improvements could be made in the Department's internal control system. For example, we recommended that the Department establish a single manual containing all relevant internal control guidelines. 95-S-5