Department of Correctional Services
We examined the internal controls over purchasing
practices at State prisons. We conclude that an effective
system of internal controls has not
been established. As a result, purchases may be more costly than
necessary and inventory
items are not adequately protected against waste, loss and abuse.
We recommend that
managers in the Department of Correctional Services take a more
active role in ensuring the
adequacy of the internal controls.
For a complete copy of 95-S-90 click here.
For a copy of the associated follow-up report click here.
For a copy of the 90-day response click here.