Commission of Correction

Certification of Compliance with Internal Control Provisions

The Commission of Correction is responsible for overseeing and regulating the operation and management of State and local correctional facilities. State agencies and public authorities must annually certify their compliance with important provisions of internal control. We examined the Commissionís certification of compliance for the year ended March 31, 2004 to determine whether it was fairly stated in all material respects. We found that certain of the Commissionís certifications were not documented. We also noted that the Commissionís controls over equipment inventories needed to be improved.

For a complete copy of Report 2004-Q-13 click here.