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503 986 2255
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Audits Division

 
 

 

2003 Audit Reports & Management Letters

Reports and Management Letters listed below are in PDF file format.  To view and print PDF files, install the appropriate Acrobat Reader on your PC, Macintosh, or UNIX workstation.

Reports

Oregon Public Employees Retirement System Comprehensive Annual Financial Report: For the Fiscal Year Ended June 30, 2003
Management Letter No. 459-2004-01-01 (.pdf file size: 307 kb)

Oregon University System: Annual Financial Statements Year Ended June 30, 2003
Report No. 2003-43
Date: October 15, 2003

Report on the State of Oregon Comprehensive Annual Financial Report: For the Year Ended June 30, 2003
Report No. 2003-42
Date: December 12, 2003

Oregon Department of Veterans' Affairs Annual Financial Report Enterprise Funds: For the Fiscal Years Ended June 30, 2003 and June 30, 2002
Report No. 2003-41 (.pdf file size: 1,615 kb)
Date: December 30, 2003

Comprehensive Annual Financial Report Enterprise Funds of the Oregon Housing and Community Services Department: For the Year Ended June 30, 2003
Report No. 2003-40 (.pdf file size: 1,650 kb)
Date: November 21, 2003

Two-Way Radio Communications: Opportunities Exist to Strengthen Planning and Coordination
Report No. 2003-39 (.pdf file size: 208 kb)
Date: November 10, 2003

Oregon Department of Forestry: Review of Selected Fire Suppression Aircraft Expenditures
Report No. 2003-38 (.pdf file size: 108 kb)
Date: November 6, 2003

Oregon Beef Council: For the Year Ended June 30, 2003
Report No. 2003-37 (.pdf file size: 8,457 kb)
Date: October 31, 2003

Oregon State Lottery: Administrative Expense Audit Follow-up
Report No. 2003-36 (.pdf file size: 128 kb)
Date: September 25, 2003

Oregon Short-Term Fund An Investment Pool of the State of Oregon: For the Years Ended June 30, 2003 and 2002
Report No. 2003-35 (.pdf file size: 161 kb)
Date: September 3, 2003

Department of Human Services Mental Health and Addiction Services Program: Capital and Non-Capital Assets
Report No. 2003-34 (.pdf file size: 117 kb)
Date: September 2, 2003
Management Letter No. 309-2003-08-01 (.pdf file size: 28 kb)

Department of Justice: Cash Controls Review
Report No. 2003-33 (.pdf file size: 102 kb)
Date: September 9, 2003
Management Letter No. 137-2003-09-01 (.pdf file size: 31 kb)

SAIF Corporation: For the Year Ended Dec. 31, 2002
Report No. 2003-32 (pdf file size: 1,314 kb)
Date: August 27, 2003

SAIF Corporation: Statutory Basis Financial Statements For the Years Ended Dec. 31, 2002 & 2001
Report No. 2003-31 (.pdf file size: 1,347 kb)
Date: August 27, 2003

Oregon Department of Aviation: Expenditure Audit Fiscal Year 2002
Report No. 2003-30 (.pdf file size: 123 kb)
Date: August 14, 2003

Department of Administrative Services Surplus Property: Financial Controls Audit
Report No. 2003-29 (.pdf file size: 110 kb)
Date: August 5, 2003
Management Letter No. 107-2003-07-01 (.pdf file size: 28 kb)

Oregon Department of Forestry: Capital and Non-Capital Assets
Report No. 2003-28 (.pdf file size: 120 kb)
Date: August 5, 2003
Management Letter No. 629-2003-07-01 (.pdf file size: 26 kb)

Department of Land Conservation and Development: Change of Director Audit
Report No. 2003-27 (.pdf file size: 111 kb)
Date: August 1, 2003
Management Letter No. 660-2003-07-01 (.pdf file size: 25 kb)

Oregon Parks and Recreation Department: Capital and Non-Capital Assets
Report No. 2003-26 (.pdf file size: 130 kb)
Date: July 31, 2003

Oregon Employment Department: Unemployment Insurance
Report No. 2003-25 (.pdf file size: 131 kb)
Date: July 9, 2003

State Auditor's Report: 2001-2003 Biennium
Report No. 2003-24 (.pdf file size: 111 kb)
Date: July 10, 2003

Oregon Tourism Commission and Oregon Economic and Community Development Department: Loss of Funds
Report No. 2003-23 (.pdf file size: 120 kb)
Date: July 2, 2003

Professional Liability Fund: For the Years Ended December 31, 2002, and 2001
Report No. 2003-22 (.pdf file size: 1,950 kb)
Date: July 1, 2003

Physical Therapist Licensing Board: Change of Director Audit
Report No. 2003-21 (.pdf file size: 136 kb)
Date: June 9, 2003

Department of Administrative Services: Information Resources Management Division Follow Up
Report No. 2003-20 (.pdf file size: 136 kb)
Date: June 3, 2003

Office of Energy Small Scale Energy Loan Program: For the Fiscal Years Ended June 30, 2002 and 2001
Report No. 2003-19 (.pdf file size: 180 kb)
Date: June 1, 2003

Oregon Economic and Community Development Department Water Fund: For the Fiscal Year Ended June 30, 2002
Report No. 2003-18 (.pdf file size: 162 kb)
Date: May 21, 2003

Department of Education: Contracting Practices
Report No. 2003-17 (.pdf file size: 133 kb)
Date: May 12, 2003
Management Letter No. 581-2003-04-01 (.pdf file size: 32 kb)

Department of Human Services: Temporary Assistance for Needy Families Eligibility Review
Report No. 2003-16 (.pdf file size: 126 kb)
Date: April 29, 2003

Oregon Economic and Community Development Department Special Public Works Fund: For the Fiscal Year Ended June 30, 2002
Report No. 2003-15 (.pdf file size: 162 kb)
Date: April 22, 2003

Oregon Department of Revenue: Corporation Automatic Tax-Application Controls Review
Report No. 2003-14 (.pdf file size: 140 kb)
Date: April 15, 2003

Department of Transportation: Oregon Transportation Infrastructure Bank For the Years Ended June 30, 2002 and 2001
Report No. 2003-13 (.pdf file size: 151 kb)
Date: March 31, 2003
Management Letter No. 730-2003-03-02 (.pdf file size: 24 kb)

Oregon Employment Department: Review of Oregon Benefit Information System Controls
Report No. 2003-12 (.pdf file size: 132 kb)
Date: March 21, 2003

Oregon Department of Administrative Services: Seasonal vs. Temporary Employees
Report No. 2003-11 (.pdf file size: 125 kb)
Date: March 17, 2003

Oregon University System: Annual Financial Statements Year Ended June 30, 2002
Report No. 2003-10
Date: March 11, 2003

Follow-Up Review of Internal Auditing Functions in State Agencies
Report No. 2003-09 (.pdf file size: 349 kb)
Date: March 12, 2003

Oregon State Lottery Commission: July 1, 2001, to June 30, 2002
Report No. 2003-08 (.pdf file size: 190 kb)
Date: March 10, 2003

Columbia River Gorge Commission: July 1, 2001, to June 30, 2002
Report No. 2003-07 (.pdf file size: 126 kb)
Date: March 5, 2003

Federal Compliance Report and Internal Control Report: For the Year Ended June 30, 2002
Report No. 2003-06 (.pdf file size: 344 kb)
Date: February 28, 2003

Informational Report on the Secretary of State's: Government Waste Hotline 1995-2002
Report No. 2003-05 (.pdf file size: 154 kb)
Date: February 18, 2003

Oregon Student Assistance Commission Fund Financial Statements: For the Year Ended June 30, 2002
Report No. 2003-04 (.pdf file size: 1,061 kb)
Date: February 13, 2003

Oregon Department of Veterans' Affairs Annual Financial Report, Enterprise Funds: For the Fiscal Year Ended June 30, 2002
Report No. 2003-03 (.pdf file size: 6,516 kb)
Date: January 30, 2003
Management Letter No. 274-2003-01-01 (.pdf file size: 24 kb)

Oregon Public Employees Retirement System Comprehensive Annual Financial Report: For the Fiscal Year Ended June 30, 2002
Report No. 2003-02 (.pdf file size: 2,914 kb)
Date: January 15, 2003

Department of Education: Trust Fund Review
Report No. 2003-01 (.pdf file size: 118 kb)
Date: January 22, 2003
Management Letter No.581-2002-11-01 (.pdf file size: 63 kb)

Management Letters

Oregon Department of Education: Risk Assessment
Management Letter No. 581-2003-11-01
Date: November 5, 2003

Department of Human Services: Seniors and People with Disabilities Oregon Area Agencies on Aging
Management Letter No. 410-2003-08-01
Date: August 4, 2003

Oregon Public Utility Commission: Risk Assessment of Controls Over Cash
Management Letter No. 860-2003-07-01
Date: July 17, 2003

Department of Agriculture: Risk Assessment of Controls Over Receipting, Handling and Disbursement of Cash
Management Letter No. 603-2003-07-01
Date: July 2, 2003

Office of Energy: Change of Director Review
Management Letter No. 330-2003-06-01
Date: June 6, 2003

Office of the Governor: Change of Director Review
Management Letter No. 121-2003-05-01
Date: May 21, 2003

Bureau of Labor and Industries: Change of Director Review
Management Letter No. 839-2003-05-01
Date: May 14, 2003

Oregon Economic and Community Development Department: Special Public Works Fund and Water Fund
Management Letter No. 123-2003-05-01
Date: May 5, 2003

Department of Consumer and Business Services: Change of Director Review
Management Letter No. 440-2003-05-01
Date: May 1, 2003

Oregon Department of Education: Change of Director Review
Management Letter No. 581-2003-04-02
Date: April 29, 2003

Seniors and People with Disabilities: Oregon Area Agencies on Aging (AAAs) Risk Assessment
Management Letter No. 410-2003-04-02
Date: April 21, 2003

Department of Agriculture: Change of Director Review
Management Letter No. 603-2003-04-01
Date: April 18, 2003

Oregon State Lottery: Change of Director Review
Management Letter No. 177-2003-04-01
Date: April 11, 2003

Oregon Economic and Community Development Department: Change of Director Review
Management Letter No. 123-2003-04-01
Date: April 8, 2003

Oregon Liquor Control Commission: Change of Director Review
Management Letter No. 845-2003-04-01
Date: April 3, 2003

Oregon Department of Forestry: Change of Director Review
Management Letter No. 629-2003-04-01
Date: April 2, 2003

Department of Human Services: Change of Director Review
Management Letter No. 410-2003-04-01
Date: April 2, 2003

Oregon Racing Commission: Change of Director Review
Management Letter No. 862-2003-04-01
Date: April 1, 2003

Department of Administrative Services: Change of Director Review
Management Letter No. 107-2003-03-01
Date: March 20, 2003

Oregon Board of Psychologist Examiners: Change of Director Review
Management Letter No. 122-2003-03-01
Date: March 20, 2003

Office of Public Defense Services: Change of Director Review
Management Letter No. 404-2003-03-01
Date: March 20, 2003

Oregon Dispute Resolution Commission: Change of Director Review
Management Letter No. 173-2003-02-01
Date: February 6, 2003

Oregon Commission on Hispanic Affairs: Change of Director Review
Management Letter No. 118-2003-05-01
Date: February 6, 2003

Oregon State Board of Tax Practitioners: Change of Director Review
Management Letter No. 119-2003-02-01
Date: February 6, 2003

Oregon Teacher Standards and Practices Commission: Change of Director Review
Management Letter No. 584-2003-02-01
Date: February 6, 2003