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Audits Division

 
 

 

2005 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 University System: 2005 Annual Financial Report
Report No. 2005-30 (pdf file size: 13.86 mb)
Date: December 2005

Oregon Public Employees Retirement System: Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2005
Report No. 2005-29 (pdf file size: 785 kb)
Date: December 2005
Management Letter No. 459-2006-01-02

Oregon Department of Veterans' Affairs: Annual Financial Report Enterprise Funds For the Fiscal Years Ended June 30, 2005 and June 30, 2004
Report No. 2005-28 (pdf file size: 2.25 mb)
Date: December 1, 2005

Enterprise Funds of the State of Oregon Housing and Community Services Department: Comprehensive Annual Financial Report For the Year Ended June 30, 2005
Report No. 2005-27 (pdf file size: 1.40 mb)
Date: November 18, 2005
Management Letter No. 914-2005-12-01

Oregon Beef Council: For the Year Ended June 30, 2005
Report No. 2005-26 (pdf file size: 2,182 kb)
Date: October 26, 2005

SAIF Corporation Financial Statements: as of and for the Year Ended December 31, 2004 in Accordance With Statutory Accounting Principles
Report No. 2005-25 (pdf file size: 2,121 kb)
Date: September 14, 2005

SAIF Corporation Financial Statements: as of and for the Year Ended December 31, 2004 On the Basis of Generally Accepted Accounting Principles (GAAP)
Report No. 2005-24 (pdf file size: 2,231 kb)
Date: September 14, 2005

Department of Education: K-12 Cost Survey and Spending Audits Follow Up
Report No. 2005-23 (pdf file size: 250 kb)
Date: August 31, 2005

Oregon Short-Term Fund: An Investment Pool of the State of Oregon For the Year Ended June 30, 2005
Report No. 2005-22 (pdf file size: 252 kb)
Date: August 31, 2005

Oregon Youth Authority: Availability of Juvenile Offender Data
Report No. 2005-21 (pdf file size: 264 kb)
Date: August 12, 2005

Department of Justice: Child Support Enforcement Automated System (CSEAS) Application Controls Review
Report No. 2005-20 (pdf file size: 288 kb)
Date: July 22, 2005

State Auditor's Report: 2003-2005 Biennium
Report No. 2005-19 (pdf file size: 272 kb)
Date: July 18, 2005

State Agency Use of Metered Equipment
Report No. 2005-18 (pdf file size: 382 kb)
Date: July 11, 2005

Compliance Audit of Measure 66: for 2001-03 Biennium
Report No. 2005-17 (pdf file size: 335 kb)
Date: May 31, 2005
Management Letters No. 257-2005-05-01
Management Letters No. 340-2005-05-01
Management Letters No. 603-2005-05-01
Management Letters No. 635-2005-05-01
Management Letters No. 691-2005-05-01

Department of Human Services: Oregon Office of Medical Assistance Programs - Independent Accountant's Report On An Examination for Oregon's Pharmacy Benefit Administrator's Processing of Medicaid Prescription Drug Claims and Rebates For The Year Ended June 30, 2004
Report No. 2005-16 (pdf file size: 104 kb)
Date: May 26, 2005

Department of Human Services: Client Maintenance System Application Controls Review
Report No. 2005-15 (pdf file size: 264 kb)
Date: April 28, 2005

Oregon Economic and Community Development Department: Special Public Works Fund and Water Fund For the Fiscal Year Ended June 30, 2004
Report No. 2005-14 (pdf file size: 358 kb)
Date: April 29, 2005
Management Letter No. 123-2005-04-01

Columbia River Gorge Commission: July 1, 2003 to June 30, 2004
Report No. 2005-13 (pdf file size: 2,335 kb)
Date: April 21, 2005

Report on the Secretary of State's Government Waste Hotline: January - December 2004
Report No. 2005-12 (pdf file size: 267 kb)
Date: April 18, 2005
Management Letter No. 914-2005-01-01
Management Letter No. 423-2004-03-01
Management Letter No. 257-2004-11-01
Management Letter No. 107-2004-09-01
Management Letter No. 109-2004-10-01

Fund Statements of Oregon Student Assistance Commission Federal Family Education Loan Program: For the Year Ended June 30, 2004
Report No. 2005-11 (pdf file size: 1,825 kb)
Date: April 5, 2005
Management Letter No. 575-2005-04-01

Oregon University System: Written-off Debt Review
Report No. 2005-10 (pdf file size: 249 kb)
Date: March 22, 2005
Management Letter No. 580-2005-03-01

Department of Energy Small Scale Energy Loan Program: For the Fiscal Years Ended June 30, 2004 and 2003
Report No. 2005-09 (pdf file size: 323 kb)
Date: March 22, 2005

Department of Human Services: Medicaid Fee-For-Service Prescription Drug Costs Savings Analysis
Report No. 2005-08 (pdf file size: 335 kb)
Date: March 10, 2005

Statewide Single Audit Report: For The Year Ended June 30, 2004
Report No. 2005-07 (pdf file size: 1,476 kb)
Date: February 28, 2005

State Landscape Contractors Board: For The Year Ended June 30, 2003
Report No. 2005-06 (pdf file size: 251 kb)
Date: January 19, 2005
Management Letter No. 808-2004-10-01

Appraiser Certification and Licensure Board: For The Period August 21, 2001 Through June 30, 2003
Report No. 2005-05 (pdf file size: 208 kb)
Date: January 19, 2005
Management Letter No. 161-2004-10-01

Department of Corrections: AFAMIS Application Controls Review
Report No. 2005-04 (pdf file size: 84 kb)
Date: January 14, 2005

Oregon Department of Transportation: Data Center General Controls Review Follow Up
Report No. 2005-03 (pdf file size: 279 kb)
Date: January 14, 2005

Oregon University System: 2004 Annual Financial Report
Report No. 2005-02 (pdf file size: 2,060 kb)
Date: January 5, 2005

Oregon State Lottery: For the Year Ended June 30, 2004
Report No. 2005-01 (pdf file size: 214 kb)
Date: January 3, 2005
Management Letter No. 177-2004-12-02

Management Letters

Change of Director

Aviation, Oregon Department of: Change of Director Reviews
Management Letter No. 109-2005-05-01
Date: May 16, 2005

Children and Families, Oregon Commission on: Change of Director Review
Management Letter No. 423-2005-04-01
Date: April 7, 2005 (For a copy of the agency's response, please contact the agency directly.)

Military Department, Oregon: Change of Director Review
Management Letter No. 248-2005-04-01
Date: April 1, 2005 (For a copy of the agency's response, please contact the agency directly.)

Parks and Recreation Department, Oregon: Change of Director Review
Management Letter No. 634-2005-05-01
Date: May 26, 2005 (For a copy of the agency's response, please contact the agency directly.)

Student Assistance Commission, Oregon: Change of Director Review
Management Letter No. 575-2005-04-01
Date: April 21, 2005 (For a copy of the agency's response, please contact the agency directly.)

University System, Oregon: Change of Director Review
Management Letter No. 580-2005-02-01
Date: February 8, 2005 (For a copy of the agency's response, please contact the agency directly.)

University System, Oregon: Procurement Card Activity Limited Review
Management Letter No. 580-2005-02-02
Date: February 14, 2005 (For a copy of the agency's response, please contact the agency directly.)

Water Resources Department: Change of Director Review
Management Letter No. 690-2005-02-01
Date: February 24, 2005

Watershed Enhancement Board, Oregon: Change of Director Review
Management Letter No. 691-2005-04-01
Date: April 12, 2005 (For a copy of the agency's response, please contact the agency directly.)

Financial

Oregon Commission on Children and Families: Cash Disbursements Audit
Management Letter No. 423-2005-05-01
Date: May 18, 2005

Insurance Pool Governing Board: Cash Controls Audit for the Period of July 1, 2004 through March 31, 2005
Management Letter No. 442-2005-07-01
Date: July 13, 2005

Judicial Department, Oregon: Review of Services and Supplies Expenditures For the Period July 1, 2003 Through January 31, 2004
Management Letter No. 198-2005-09-01
Date: September 21, 2005

Massage Therapists, Oregon State Board of: Review of Internal Controls Over Revenues and Expenditures for the Period of July 2002 through January 2005
Management Letter No. 968-2005-05-01
Date: May 12, 2005

Nursing, Oregon State Board of: Review of Internal Controls Over the Receipting, Handling and Disbursing of Cash for the period July 1, 2003 through December 31, 2004 and Review of SPOTS Purchases at the Board for the Period of January 1, 2003 through December 31, 2004
Management Letter No. 851-2005-08-01
Date: August 25, 2005

Public Employees Retirement System, Oregon: Financial Statement Audit for the Year Ended June 30, 2004
Management Letter No. 459-2005-01-01
Date: January 19, 2005

Transportation, Oregon Department of: OTIA III State Bridge Delivery Program
Management Letter No. 730-2005-08-01
Date: August 24, 2005

Performance

Department of Corrections: Risk Assessment of Contracting Practices
Management Letter No. 291-2005-04-01
Date: April 25, 2005 (For a copy of the agency's response, please contact the agency directly.)

Department of Human Services: Review of Small Purchase Order Transaction System (SPOTS) Transactions
Management Letter No. 100-2005-09-01
Date: September 20, 2005

Department of Human Services: Small Purchase-Order Transaction System (SPOTS)
Management Lettert No. 100-2005-03-01
Date: March 17, 2005

Public Defense Services, Office of: Management Risks
Management Letter No. 404-2005-02-01
Date: February 9, 2005

Statewide Single Audit

Administrative Services, Department of: Statewide Single Audit Including Selected Financial Accounts and Federal Awards Year Ended June 30, 2004
Management Letter No. 107-2005-02-01
Date: February 8, 2005

Corrections, Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2004
Management Letter No. 291-2005-01-01
Date: January 31, 2005

Corrections, Department of: Statewide Single Audit Including Selected Federal Awards for the Year Ended June 30, 2004
Management Letter No. 291-2005-02-01
Date: February 4, 2005

Education, Oregon Department of: Statewide Single Audit Including Selected Financial Accounts and Federal Awards Year Ended June 30, 2004
Management Letter No. 581-2005-02-01
Date: February 4, 2005

Employment Department, Oregon: Statewide Single Audit Including Selected Financial Accounts and Federal Awards Year Ended June 30, 2004
Management Letter No. 471-2005-01-01
Date: January 14, 2005

Environmental Quality, Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2004Management Letter No. 340-2005-01-01
Date: January 24, 2005

Fish and Wildlife, Oregon Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2004
Management Letter No. 635-2005-01-01
Date: January 4, 2005

Forestry, Oregon Department of: Statewide Single Audit of Selected Financial Accounts for the Year Ended June 30, 2004
Management Letter No. 629-2005-01-01
Date: January 18, 2005

Human Services, Department of: Statewide Single Audit Including Selected Financial Accounts and Federal Awards for the Year Ended June 30, 2004
Management Letter No. 100-2005-02-01
Date: February 10, 2005

Military Department, Oregon: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2004
Management Letter No. 248-2005-02-01
Date: February 2, 2005

Parks and Recreation Department, Oregon: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2004
Management Letter No. 634-2005-01-01
Date: January 25, 2005

Police, Oregon State Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2004
Management Letter No. 257-2005-01-01
Date: January 6, 2005

Revenue, Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2004
Management Letter No. 150-2005-01-01
Date: January 4, 2005

Transportation, Oregon Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2004
Management Letter No. 730-2005-01-01
Date: January 21, 2005

Youth Authority, Oregon: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2004
Management Letter No. 415-2005-02-01
Date: February 4, 2005