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Audits Division

 
 

 

2004 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

Report on the State of Oregon Comprehensive Annual Financial Report: For the Year Ended June 30, 2004
Report No. 2004-37
Date: December 28, 2004

Oregon Public Employees Retirement System Comprehensive Annual Financial Report: For the Fiscal Year Ended June 30, 2004
Report No. 2004-36
Date: December 3, 2004

Oregon Department of Veterans' Affairs Annual Financial Report Enterprise Funds: For the Fiscal Years Ended June 30, 2004 and June 30, 2003
Report No. 2004-35 (pdf file size: 1.24 mb)
Date: November 22, 2004

Comprehensive Annual Financial Report Enterprise Funds of the State of Oregon Housing and Community Services Department: For the Year Ended June 30, 2004
Report No. 2004-34 (pdf file size: 2.26 mb)
Date: November 12, 2004
Management Letter No. 914-2004-11-01 (.pdf file size: 23 kb)

Department of Administrative Services: Data Center General Controls Review Follow Up
Report No. 2005-33 (pdf file size: 82 kb)
Date: November 12, 2004

Oregon University System: Review of Payroll Increases
Report No. 2004-32 (pdf file size: 100 kb)
Date: November 10, 2004

Department of Corrections: Trust Fund Audit
Report No. 2004-31 (pdf file size: 53 kb)
Date: October 29, 2004

Department of Administrative Services: Sick Leave Management
Report No. 2004-30 (pdf file size: 70 kb)
Date: October 12, 2004

Oregon Beef Council
Report No. 2004-29 (pdf file size: 9,426 kb)
Date: October 7, 2004

SAIF Corporation
Report No. 2004-28 SAIF GAAP Report (pdf file size: 1,294 kb)
Report No. 2004-27 SAIF Stat Report (pdf file size: 1,635 kb)
Date: September 22, 2004

Oregon Department of Fish and Wildlife: Audit of Capital and Non-Capital Assets
Report No. 2004-26 (pdf file size: 64 kb)
Date: September 1, 2004

OREGON SHORT-TERM FUND: An Investment Pool of the State of Oregon For the Years Ended June 30, 2004 and 2003
Report No. 2004-25 (pdf file size: 165 kb)
Date: August 31, 2004
Management Letter No. 170-2004-09-01 (.pdf file size: 36 kb)

Debt Collections: Progress Made But Opportunities for Improvement Still Exist
Report No. 2004-24 (pdf file size: 86 kb)
Date: August 16, 2004
Management Letter No. 471-2004-05-02 (.pdf file size: 22 kb)

Department of Administrative Services: Statewide Financial Management Application-Data Integrity Audit
Report No. 2004-23 (pdf file size: 451 kb)
Date: July 19, 2004

Department of Transportation Oregon Transportation Infrastructure Bank For the Fiscal Year Ended June 30, 2003
Report No. 2004-22 (pdf file size: 148 kb)
Date: June 3, 2004

Columbia River Gorge Commission: July 1, 2002 Through June 30, 2003
Report No. 2004-21 (pdf file size: 102 kb)
Date: June 3, 2004

Oregon Department of Transportation: TEAMS Applications Control Review
Report No. 2004-20 (pdf file size: 62 kb)
Date: May 17, 2004

Oregon Department of Education: Analysis of Spending for K-12 Support Services
Report No. 2004-19 (pdf file size: 75 kb)
Date: May 12, 2004
Management Letter No. 581-2004-05-01 (.pdf file size: 32 kb)

Oregon University: System Application Controls Review of Oregon State University Banner Student Information System
Report No. 2004-18 (pdf file size: 85 kb)
Date: April 29, 2004
Management Letter 580-2004-04-01 (.pdf file size: 32 kb)

Oregon Economic and Community Development Department: Special Public Works Fund And Water Fund For the Fiscal Year Ended June 30, 2003
Report No. 2004-17 (pdf file size: 172 kb)
Date: April 21, 2004

Informational Report on the Secretary of State's: Government Waste Hotline 1995-2003
Report No. 2004-16 (pdf file size: 67 kb)
Date: April 15, 2004

Physical Therapist Licensing Board: For the Three Years Ended June 30, 2003
Report No. 2004-15 (pdf file size: 1,053 kb)
Date: April 12, 2004
Management Letter No. 969-2003-11-01 (.pdf file size: 344 kb)

State Board of Massage Therapists: For the Three Years Ended June 30, 2003
Report No. 2004-14 (pdf file size: 1,042 kb)
Date: April 12, 2004
Management Letter No. 968-2003-11-01 (.pdf file size: 674 kb)

State Landscape Architect Board: For the Three Years Ended June 30, 2003
Report No. 2004-13 (pdf file size: 1,051 kb)
Date: April 12, 2004
Management Letter No. 922-2003-12-01 (.pdf file size: 508 kb)

State Board of Architect Examiners: For the Three Years Ended June 30, 2003
Report No. 2004-12 (pdf file size: 842 kb)
Date: March 29, 2004

State Board of Examiners for Engineering and Land Surveying: For the Three Years Ended June 30, 2003
Report No. 2004-11 (pdf file size: 1,122 kb)
Date: March 29, 2004

Office of Energy Small Scale Energy Loan Program: For the Fiscal Years Ended June 30, 2003 and 2002
Report No. 2004-10 (pdf file size: 197 kb)
Date: March 9, 2004

Oregon State Land Board Rangeland Revenue: For the Common School Fund Fiscal Years 1998 to 2002
Report No. 2004-09 (pdf file size: 151 kb)
Date: March 3, 2004

Federal Compliance Report and Internal Control Report: For the Year Ended June 30, 2003
Report No. 2004-08 (pdf file size: 440 kb)
Date: February 27, 2004

Fund Statements of Oregon Student Assistance Commission Federal Family Education Loan Program: For the Year Ended June 30, 2003
Report No. 2004-07 (pdf file size: 287 kb)
Date: February 23, 2004

State Board of Geologist Examiners: For the Three Years Ended June 30, 2003
Report No. 2004-06 (pdf file size: 430 kb)
Date: February 18, 2004
Management Letter No. 923-2003-10-01 (.pdf file size: 148 kb)

Oregon Board of Optometry: For the Three Years Ended June 30, 2003
Report No. 2004-05 (pdf file size: 425 kb)
Date: February 12, 2004

Oregon State Hospital and the Oregon State Penitentiary: Use of Overtime
Report No. 2004-04 (pdf file size: 73 kb)
Date: February 6, 2004

Oregon State Lottery Commission: For the Year Ended June 30, 2003
Report No. 2004-03 (pdf file size: 209 kb)
Date: February 6, 2004

Oregon State Lottery: Video Lottery Compensation in the United States and Canada
Report No. 2004-02 (pdf file size: 48 kb)
Date: January 29, 2004
Appendix A to Report (pdf file size: 22 kb)

Department of Revenue: Tobacco Compliance Unit
Report No. 2004-01 (pdf file size: 69 kb)
Date: January 23, 2004

Management Letters

Change of Director

Administrative Services, Department of: Change of Director Review
Management Letter No. 107-2004-07-01
Date: July 1, 2004

Corrections, Department of: Change of Director Reviews for Interim Directors
Management Letter No. 291-2004-08-01
Date: August 17, 2004

Geology and Mineral Industries, Department of: Change of Director Review
Management Letter No. 632-2004-03-01
Date: March 24, 2004

Human Services, Department of: Change of Director Review
Management Letter No. 410-2004-05-01
Date: May 19, 2004

Lottery, Oregon State: Change of Director Review
Management Letter No. 177-2004-12-01
Date: December 20, 2004

Massage Therapists, Oregon Board of: Change of Director Review
Management Letter No. 968-2004-11-01
Date: November 15, 2004

Public Employees Retirement System: Change of Director Review
Management Letter No. 459-2004-05-01
Date: May 11, 2004
Management Letter No. 459-2004-08-01
Date: August 4, 2004

Public Safety Standards and Training, Department of: Change of Director Review
Management Letter No. 259-2004-03-01
Date: March 9, 2004

Veterans' Affairs, Department of: Change of Director Review
Management Letter No. 274-2004-01-01
Date: January 15, 2004

Youth Authority, Oregon: Change of Director Review
Management Letter No. 415-2004-12-01
Date: December 16, 2004

Financial

Consumer and Business Services, Department of: Risk Assessment
Management Letter No. 440-2004-08-01
Date: August 13, 2004

Education, Oregon Department of: Use State School Fund to Provide Transition Services to Youth Outside Correctional and Detention FacilitiesManagement Letter No. 581-2004-11-01
Date: November 22, 2004

Lottery, Oregon State: SAS No. 94 Review of Internal Controls for the Year Ending June 30, 2004
Management Letter No. 177-2004-08-01
Date: August 16, 2004

Lottery, Oregon State: Financial Statement Audit for the Fiscal Year Ended June 30, 2004
Management Letter No. 177-2004-12-02
Date: December 29, 2004

Statewide Single Audit

Administrative Services, Department of: Statewide Single Audit of Selected Programs in the Statewide Central Service Cost Allocation Plan For the Year Ended June 30, 2004
Management Letter No. 107-2004-11-01
Date: November 5, 2004

Community Colleges and Workforce Development, Department of: Statewide Single Audit Including Selected Federal Awards for the Year Ended June 30, 2003
Management Letter No. 586-2004-01-01
Date: January 21, 2004

Consumer and Business Services, Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2003
Management Letter No. 440-2004-01-01
Date: January 12, 2004

Consumer and Business Services, Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2004
Management Letter No. 440-2004-12-01
Date: December 28, 2004

Corrections, Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2003
Management Letter No. 291-2004-01-01
Date: January 31, 2004

Economic and Community Development Department, Oregon: Statewide Single Audit Including Selected Federal Awards at Department of Human Services and Oregon Economic and Community Development Department for the Year Ended June 30, 2003
Management Letter No. 123-2004-01-01
Date: January 16, 2004

Education, Department of: Statewide Single Audit Including Selected Financial Accounts and Federal Awards for the Year Ended June 30, 2003
Management Letter No. 581-2004-01-01
Date: January 15, 2004

Environmental Quality, Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2003
Management Letter No. 340-2004-01-01
Date: January 21, 2004

Fish and Wildlife, Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2003
Management Letter No. 635-2004-01-01
Date: January 21, 2004

Forestry, Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2003
Management Letter No. 629-2004-01-01
Date: January 16, 2004

Human Services, Department of: Statewide Single Audit Including Selected Financial Accounts and Federal Awards for the Year Ended June 30, 2003
Management Letter No. 410-2004-02-01
Date: February 2, 2004

Police, Oregon State Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2003
Management Letter No. 257-2004-01-01
Date: January 21, 2004

Revenue, Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2003
Management Letter No. 150-2004-01-01
Date: January 12, 2004