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Follow-Up Report on a Financial Audit of the Department of the Attorney General and a Management Audit of the Child Support Enforcement Agency

Report No. 95-18

Summary

In our 1992 reports, Financial Audit of the Department of the Attorney General, Report, No. 92-21, and Management Audit of the Child Support Enforcement Agency, Report No. 92-22, we found that the child support enforcement agency in the department suffered from a serious lack of internal controls and appeared not to understand the importance of financial management.  For example, the agency had no record of the fund balances in its checking accounts and had failed to investigate unidentified child support collections in a timely manner.  In our 1995 follow-up, Report No. 95-18, we found that the department and the agency have made progress toward solving the problems.  For example, a certified public accountant was hired as assistant administrator, old accounts are being reconciled, and unidentified child support payments are being returned.


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