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Audits Division

 
 

 

2008 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: 2008 Annual Financial Report
Report No. 2008-43 (pdf file size: 4,297 kb)
Date: December 31, 2008

Oregon State Lottery An Enterprise Fund for the State of Oregon Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2008
Report No. 2008-42 (pdf file size: 5,800 kb)
Date: December 31, 2008

Department of Corrections: Automated Financial Accounting Manufacturing Inventory System Computer Controls Review
Report No. 2008-41 (pdf file size: 159 kb)
Date: December 30, 2008

Measure 66 Funding: Financial Integrity, Effectiveness and Performance for the 2005-2007 Biennium
Report No. 2008-40 (pdf file size: 285 kb)
Date: December 29, 2008

Oregon Youth Authority: Oversight of Basic and Diversion Services Funds
Report No. 2008-39 (pdf file size: 178 kb)
Date: December 23, 2008

SAIF Corporation Financial Statements—Statutory Basis as of and for the Years Ended December 31, 2007, and 2006, Supplemental Schedules as of December 31, 2007, and Independent Auditors' Report
Report No. 2008-38 (pdf file size: 334 kb)
Date: December 12, 2008

SAIF Corporation (A Component Unit of the State of Oregon) Financial Statements as of and for the Years Ended December 31, 2007, and 2006, and Independent Auditors' Report [GAAP Basis]
Report No. 2008-37 (pdf file size: 237 kb)
Date: December 12, 2008

Oregon Department of Veterans' Affairs: Annual Financial Report Enterprise Funds for the Fiscal Years Ended June 30, 2008 and June 30, 2007
Report No. 2008-36 (pdf file size: 3,715 kb)
Date: December 2, 2008

Oregon Housing and Community Services Department: Comprehensive Annual Financial Report Enterprise Funds For the Fiscal Year Ended June 30, 2008
Report No. 2008-35 (pdf file size: 451 kb)
Date: November 2008

Oregon Department of Fish and Wildlife: Follow-Up Report on Capital and Non-Capital Assets
Report No. 2008-34 (pdf file size: 236 kb)
Date: November 20, 2008

Multnomah Education Service District: Contracting Practices
Report No. 2008-33 (pdf file size: 482 kb)
Date: November 7, 2008

Departments of Forestry and State Lands: Review of Common School Fund Forest Land Management Costs
Report No. 2008-32 (pdf file size: 1,814 kb)
Date: November 5, 2008
Management Letter 629-2008-11-01 (pdf file size: 871 kb)

Department of Forestry's Response to Report 2008-32 (pdf file size: 206 kb)
Department of Forestry's Response to Management Letter 629-2008-11-01 (pdf file size: 563 kb)

Department of Human Services: Follow-Up Report on Applying Agreed-Upon Procedures: Safe Drinking Water Revolving Loan Fund
Report No. 2008-31 (pdf file size: 206 kb)
Date: September 30, 2008

Oregon Beef Council: For the Year Ended June 30, 2008
Report No. 2008-30 (pdf file size: 2,570 kb)
Date: October 1, 2008

Oregon Department of Administrative Services: Statewide Financial Management Application Computer Controls Review
Report No. 2008-29 (pdf file size: 215 kb)
Date: September 29, 2008

Department of Administrative Services: Oregon State Payroll Application Computer Controls Review
Report No. 2008-28 (pdf file size: 210 kb)
Date: September 29, 2008

Department of Environmental Quality Clean Water State Revolving Fund Loan Program: For the Fiscal Year Ended June 30, 2007
Report No. 2008-27 (pdf file size: 309 kb)
Date: September 24, 2008

Oregon Short-Term Fund: An Investment Pool of the State of Oregon For the Year Ended June 30, 2008
Report No. 2008-26 (pdf file size: 307 kb)
Date: September 8, 2008
Management Letter 170-2008-11-01 (pdf file size: 34 kb)

Oregon Board of Dentistry: Internal Control Review
Report No. 2008-25 (pdf file size: 256 kb)
Date: September 10, 2008

Department of Human Services: Integrated Information System Application Controls Review
Report No. 2008-24 (pdf file size: 236 kb)
Date: August 8, 2008

Secretary of State: Government Waste Hotline January – December 2007
Report No. 2008-23 (pdf file size: 197 kb)
Date: August 6, 2008

Department of Human Services: Interpretive Services Audit
Report No. 2008-22 (pdf file size: 825 kb)
Date: July 21, 2008

Department of Administrative Services: State Data Center Review
Report No. 2008-21 (pdf file size: 1,259 kb)
Date: July 15, 2008

Oregon Parks and Recreation Department: Follow-Up Report on Capital and Non-Capital Assets
Report No. 2008-20 (pdf file size: 252 kb)
Date: July 3, 2008

Department of Administrative Services: Smart Buy Program Review
Report No. 2008-19 (pdf file size: 293 kb)
Date: June 4, 2008

Oregon Economic and Community Development Department: Special Public Works Fund and Water Fund For the Fiscal Year Ended June 30, 2007
Report No. 2008-18 (pdf file size: 340 kb)
Date: June 9, 2008

Oregon Public Utility Commission: Residential Services Protection Fund Surcharge Reporting and Remittance Can Be Improved
Report No. 2008-17 (pdf file size: 291 kb)
Date: May 27, 2008

Department of Energy: Small Scale Energy Loan Program For the Fiscal Years Ended June 30, 2007 and June 30, 2006
Report No. 2008-16 (pdf file size: 239 kb)
Date: April 24, 2008

Board of Examiners for Engineering and Land Surveying: For the Biennium Ended June 30, 2007
Report No. 2008-15 (pdf file size: 1,774 kb)
Date: April 21, 2008

Oregon Wine Board: For the Biennium Ended June 30, 2007
Report No. 2008-14 (pdf file size: 1,451 kb)
Date: April 9, 2008

Oregon Tourism Commission: For the Biennium Ended June 30, 2007
Report No. 2008-13 (pdf file size: 1,462 kb)
Date: April 9, 2008

Oregon Physical Therapist Licensing Board: For the Biennium Ended June 30, 2007
Report No. 2008-12 (pdf file size: 1,483 kb)
Date: April 9, 2008

Oregon Patient Safety Commission: For the Biennium Ended June 30, 2007
Report No. 2008-11 (pdf file size: 1,814 kb)
Date: April 9, 2008

Oregon Board of Optometry: For the Biennium Ended June 30, 2007
Report No. 2008-10 (pdf file size: 1,335 kb)
Date: April 9, 2008

Oregon Board of Massage Therapists: For the Biennium Ended June 30, 2007
Report No. 2008-09 (pdf file size: 1,443 kb)
Date: April 9, 2008

Oregon Landscape Contractors Board: For the Biennium Ended June 30, 2007
Report No. 2008-08 (pdf file size: 1,792 kb)
Date: April 9, 2008

Oregon Landscape Architect Board: For the Biennium Ended June 30, 2007
Report No. 2008-07 (pdf file size: 1,624 kb)
Date: April 9, 2008

Oregon Board of Geologist Examiners: For the Biennium Ended June 30, 2007
Report No. 2008-06 (pdf file size: 1,566 kb)
Date: April 9, 2008

Oregon Board of Architect Examiners: For the Biennium Ended June 30, 2007
Report No. 2008-05 (pdf file size: 1,516 kb)
Date: April 9, 2008

Oregon Appraiser Certification and Licensure Board: For the Biennium Ended June 30, 2007
Report No. 2008-04 (pdf file size: 1,655 kb)
Date: April 9, 2008

State of Oregon Statewide Single Audit Report: For the Year Ended June 30, 2007
Report No. 2008-03 (pdf file size: 3,227 kb)
Date: July 2008

Columbia River Gorge Commission: July 1, 2006 to June 30, 2007
Report No. 2008-02 (pdf file size: 361 kb)
Date: March 16, 2008

Oregon State Lottery For the Fiscal Year Ended June 30, 2007
Report No. 2008-01 (pdf file size: 448 kb)
Date: January 4, 2008

Management Letters

Change of Director

Employment Relations Board: Change of Director Review
Management Letter No. 115-2008-03-01
Date: March 27, 2008

Licensed Counselors and Therapists, Board of: Change of Director Review
Management Letter No. 108-2008-06-01
Date: June 24, 2008

Nursing, Oregon State Board of: Change of Director Review
Management Letter No. 851-2008-07-01
Date: July 15, 2008

Oregon Advocacy Commissions Office: Change of Director Review
Management Letter No. 131-2008-03-01
Date: March 27, 2008

Racing Commission, Oregon: Change of Director Review
Management Letter No. 862-2008-04-01
Date: April 18, 2008

Real Estate Agency: Change of Director Review
Management Letter No. 919-2008-04-01
Date: April 21, 2008

Tax Practitioners, Oregon State Board of: Change of Director Review
Management Letter No. 119-2008-03-01
Date: March 27, 2008

Financial

Performance

Administrative Services, Department of: State Procurement Office Investigation of an Allegation Relating to the Procurement of Janitorial Supplies, Industrial Paper and Related Services
Management Letter No. 107-2008-09-01
Date: September 3, 2008
Agency's response letter

Education, Oregon Department of: Broad-based Risk Assessment at Oregon School for the Deaf and Oregon School for the Blind
Management Letter No. 581-2008-04-01
Date: April 15, 2008

Police, Oregon State: Review of Selected Procurement and Contracting Practices
Management Letter No. 257-2008-10-01
Date: October 6, 2008
Agency's response letter

Statewide Single Audit

Administrative Services, Department of: Statewide Single Audit Including Selected Financial Accounts and Federal Awards For Year Ended June 30, 2007
Management Letter No. 107-2008-02-01
Date: February 4, 2008

Blind, Commission for the: Statewide Single Audit Including a Selected Federal Program for the Year Ended June 30, 2007
Management Letter No. 585-2008-03-01
Date: March 10, 2008

Children and Families, Commission on: Audit of Selected Federal Program for June 30, 2007
Management Letter No. 423-2008-07-01
Date: July 8, 2008

Community Colleges and Workforce Development, Department of: Statewide Single Audit Including Selected Federal Programs for the Year Ended June 30, 2007
Management Letter No. 586-2008-03-01
Date: March 3, 2008

Consumer and Business Services, Department of: Statewide Single Audit Including Selected Financial Accounts For Year Ended June 30, 2007
Management Letter No. 440-2008-02-01
Date: February 4, 2008

Corrections, Department of: Statewide Single Audit Including Selected Financial Accounts for Year Ended June 30, 2007
Management Letter No. 291-2008-02-01
Date: February 6, 2008

Education, Oregon Department of: Statewide Single Audit Including Selected Financial Accounts For Year Ended June 30, 2007
Management Letter No. 581-2008-02-01
Date: February 7, 2008

Employment Department, Oregon: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2007
Management Letter No. 471-2008-02-01
Date: February 26, 2008

Employment Department, Oregon: Statewide Single Audit Including Selected Federal Programs for the Year Ended June 30, 2007
Management Letter No. 471-2008-03-01
Date: March 4, 2008

Environmental Quality, Oregon Department of: Statewide Single Audit Including Selected Financial Accounts for Year Ended June 30, 2007
Management Letter No. 340-2008-01-01
Date: January 28, 2008

Environmental Quality, Oregon Department of: Statewide Single Audit Including a Selected Federal Program for Year Ended June 30, 2007
Management Letter No. 340-2008-02-01
Date: February 27, 2008

Fish and Wildlife, Oregon Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2007
Management Letter No. 635-2008-02-01
Date: February 20, 2008

Forestry, Oregon Department of: Statewide Single Audit Including Selected Financial Accounts for Year Ended June 30, 2007
Management Letter No. 629-2008-02-01
Date: February 6, 2008

Human Services, Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2007
Management Letter No. 100-2008-02-01
Date: February 27, 2008

Human Services, Department of: Statewide Single Audit Including Selected Federal Programs for the Year Ended June 30, 2007
Management Letter No. 100-2008-03-01
Date: March 10, 2008

Human Services, Department of: Audit of Selected Federal Program for June 30, 2007
Management Letter No. 100-2008-07-01
Date: July 8, 2008

Lands, Oregon Department of State: Statewide Single Audit Including Selected Financial Accounts For Year Ended June 30, 2007
Management Letter No. 141-2008-02-01
Date: February 4, 2008

Military Department, Oregon: Statewide Single Audit Including a Selected Financial Account for Year Ended June 30, 2007
Management Letter No. 248-2008-02-01
Date: February 8, 2008

Parks and Recreation Department, Oregon: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2007
Management Letter No. 734-2008-02-01
Date: February 13, 2008

Police, Oregon State Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2007
Management Letter No. 257-2008-02-01
Date: February 14, 2008

Private Health Partnerships, Office of: Statewide Single Audit Including a Selected Federal Program for Year Ended June 30, 2007
Management Letter No. 442-2008-03-01
Date: March 10, 2008

Revenue, Department of: Statewide Single Audit Including Selected Financial Accounts For Year Ended June 30, 2007
Management Letter No. 150-2008-03-01
Date: March 3, 2008

Transportation, Oregon Department of: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2007
Management Letter No. 730-2008-02-01
Date: February 15, 2008

Treasurer, Office of the State: Review of Internal Controls Over Financial Reporting
Management Letter No. 170-2008-02-01
Date: February 7, 2008

Youth Authority, Oregon: Statewide Single Audit Including Selected Financial Accounts for the Year Ended June 30, 2007
Management Letter No. 415-2008-01-01
Date: January 30, 2008