Division of State Police

Controls Over Confidential Fund Accounts

The Division of State Police maintains certain 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 Division'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 practices.

For a complete copy of Report 99-S-5 click here.
For a copy of the associated follow-up report click here.