Natural Heritage Trust

Internal Controls Over Procurement (Follow-Up Report)

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. In audit report 2005-S-12, we found that improvements were needed in the controls over NHTís contracting and procurement practices. For example, related duties were not adequately separated among different employees and procurement transactions were not adequately overseen by NHTís Board of Directors. When we followed up on these matters with NHT officials, we found some corrective action had been taken, but additional action was still needed.

For a complete copy of Report 2007-F-8 click here.