DEPARTMENT OF REVENUE STATE OF LOUISIANA
|
|
- Nigel Evans
- 5 years ago
- Views:
Transcription
1 DEPARTMENT OF REVENUE STATE OF LOUISIANA MANAGEMENT LETTER ISSUED DECEMBER 15, 2010
2 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX BATON ROUGE, LOUISIANA LEGISLATIVE AUDIT ADVISORY COUNCIL SENATOR EDWIN R. MURRAY, CHAIRMAN REPRESENTATIVE NOBLE E. ELLINGTON, VICE CHAIRMAN SENATOR NICHOLAS NICK GAUTREAUX SENATOR WILLIE L. MOUNT SENATOR BEN W. NEVERS, SR. SENATOR JOHN R. SMITH REPRESENTATIVE CAMERON HENRY REPRESENTATIVE CHARLES E. CHUCK KLECKLEY REPRESENTATIVE ANTHONY V. LIGI, JR. REPRESENTATIVE CEDRIC RICHMOND LEGISLATIVE AUDITOR DARYL G. PURPERA, CPA, CFE DIRECTOR OF FINANCIAL AUDIT THOMAS H. COLE, CPA Under the provisions of state law, this report is a public document. A copy of this report has been submitted to the Governor, to the Attorney General, and to other public officials as required by state law. A copy of this report has been made available for public inspection at the Baton Rouge office of the Legislative Auditor. This document is produced by the Legislative Auditor, State of Louisiana, Post Office Box 94397, Baton Rouge, Louisiana in accordance with Louisiana Revised Statute 24:513. Five copies of this public document were produced at an approximate cost of $ This material was produced in accordance with the standards for state agencies established pursuant to R.S. 43:31. This report is available on the Legislative Auditor s Web site at When contacting the office, you may refer to Agency ID No or Report ID No for additional information. In compliance with the Americans With Disabilities Act, if you need special assistance relative to this document, or any documents of the Legislative Auditor, please contact Wayne Skip Irwin, Administration Manager, at
3 EXECUTIVE SUMMARY Page Executive Summary...3 Management Letter...5 Budgetary Comparison Schedules (Unaudited)
4 DEPARTMENT OF REVENUE - 2 -
5 EXECUTIVE SUMMARY Our procedures at the Louisiana Department of Revenue (LDR) for the period July 1, 2009, through June 30, 2010, disclosed: The finding identified in the prior year report on LDR, dated May 6, 2010, relating to an inaccurate annual fiscal report has been resolved by management. No findings involving internal control and its operations that are necessary to bring to management s attention were identified. No findings of noncompliance with applicable laws and regulations or other matters that are required to be reported were identified. We did not audit the Annual Fiscal Reports of LDR; however, we did perform certain procedures in accordance with Government Auditing Standards issued by the Comptroller General of the United States of America as part of our audit of the State of Louisiana s financial statements. This report is a public report and has been distributed to state officials. We appreciate LDR s assistance in the successful completion of our work. Background LDR was created under Louisiana Revised Statute 36:451. LDR is responsible for assessing, evaluating, and collecting consumer, producer, and any other state taxes specifically assigned by law to the department. In addition, LDR has authority generally for alcoholic beverage control and the regulation of charitable gaming. LDR s established mission is to fairly and efficiently collect state tax revenues to fund public services and regulate the sale of alcoholic beverages, tobacco, and charitable gaming within Louisiana. The Office of Revenue is comprised of the following: Tax Collection Alcohol and Tobacco Control Charitable Gaming - 3 -
6 DEPARTMENT OF REVENUE This page is intentionally blank
7 LOUISIANA LEGISLATIVE AUDITOR DARYL G. PURPERA, CPA December 9, 2010 DEPARTMENT OF REVENUE STATE OF LOUISIANA Baton Rouge, Louisiana As required by Louisiana Revised Statute 24:513 and as a part of our audit of the State of Louisiana s financial statements for the fiscal year ended June 30, 2010, we conducted certain procedures at the Louisiana Department of Revenue (LDR) for the period from July 1, 2009, through June 30, Our auditors obtained and documented an understanding of LDR s operations and system of internal controls through inquiry, observation, and review of LDR s policies and procedures documentation including a review of the related laws and regulations applicable to the department. Our auditors performed analytical procedures consisting of a comparison of the most current and prior year financial activity using the LDR s annual fiscal reports and/or system-generated reports and obtained explanations from department management of any significant variances. Our auditors reviewed the status of the finding identified in the prior year engagement. In our prior report on LDR, dated May 6, 2010, we reported a finding relating to an inaccurate annual fiscal report. This finding has been resolved by management. Our auditors considered internal control over financial reporting; examined evidence supporting the tax revenues and receivables for individual income taxes, corporate income and franchise taxes, sales taxes, severance taxes, and motor and special fuels taxes; performed procedures related to claims and litigation and refunds payable balances; and tested LDR s compliance with laws and regulations that could have a direct and material effect on the State of Louisiana s financial statements. These procedures were performed in accordance with Government Auditing Standards as part of our audit of the state s Comprehensive Annual Financial Report for the fiscal year ended June 30, NORTH THIRD STREET POST OFFICE BOX BATON ROUGE, LOUISIANA PHONE: FAX:
8 DEPARTMENT OF REVENUE Our auditors prepared Budgetary Comparison Schedules for LDR for the fiscal year ended June 30, 2010, using the Annual Fiscal Reports of LDR and additional data in the Integrated Statewide Information System, the state s accounting system. These schedules are presented as additional information but have not been subjected to auditing procedures. The Annual Fiscal Reports of LDR are not audited or reviewed by us, and, accordingly, we do not express opinions on those reports. LDR s accounts are an integral part of the State of Louisiana s financial statements, upon which the Louisiana Legislative Auditor expresses opinions. Based on the application of procedures referred to previously, we found no significant control deficiencies, noncompliance, or errors related to analytical procedures; tax revenues and receivables for individual income taxes, corporate income and franchise taxes, sales taxes, severance taxes, and motor and special fuels taxes; and claims and litigation and refunds payable balances that required disclosure in this management letter or in the Single Audit Report for the State of Louisiana. This letter is intended for the information and use of LDR and its management, others within the entity, and the Louisiana Legislature and is not intended to be, and should not be, used by anyone other than these specified parties. Under Louisiana Revised Statute 24:513, this letter is a public document and it has been distributed to appropriate public officials. Respectfully submitted, EMS:CGEW:EFS:THC:dl Daryl G. Purpera, CPA, CFE Legislative Auditor LDR
9 BUDGETARY COMPARISON SCHEDULES (UNAUDITED) Agency Office of Revenue...9 Agency Louisiana Tax Commission...11 Page - 7 -
10 DEPARTMENT OF REVENUE - 8 -
11 UNAUDITED DEPARTMENT OF REVENUE AGENCY OFFICE OF REVENUE Budgetary Comparison Schedule For the Fiscal Year Ended June 30, 2010 APPROPRIATED REVENUES: VARIANCE TOTAL BEFORE AGENCY ADJUSTED REVISED FAVORABLE ADJUSTMENTS ADJUSTMENTS TOTAL BUDGET (UNFAVORABLE) General Fund - direct $1,617,270 $1,617,270 $1,617,270 General Fund - fees and self-generated from prior and current year collections 182,671, ,671,806 95,588,319 $87,083,487 General Fund - interagency transfers 310, , ,578 (136,694) Statutory dedications - Tobacco regulation enforcement 655, , ,650 (183,771) Federal aid 359, , ,000 (35,000) Total Appropriated Revenues $185,614,839 NONE $185,614,839 $98,886,817 $86,728,022 APPROPRIATED EXPENDITURES: TAX COLLECTION ALCOHOL AND TOBACCO CONTROL OFFICE OF CHARITABLE GAMING UNALLOTTED PROGRAM TOTAL Salaries $35,129,845 $3,671,311 $855,087 $39,656,243 Other compensation 1,672,074 54,711 1,726,785 Related benefits 14,042,770 1,203, ,778 15,512,609 Travel and training 461,367 26,449 7, ,315 Operating services 10,858, , ,678 11,875,659 Supplies 338,745 43,473 5, ,982 Professional services 7,973, ,501 8,126,325 Other charges 4,636,219 44,393 4,680,612 Capital outlay 1,051, ,476 16,005 1,366,161 Interagency transfers 8,672, ,272 75,332 8,862,143 Total appropriated expenditures before adjustments 84,837,452 6,428,239 1,424,143 NONE 92,689,834 System adjustments (7,330) (7,330) Total Appropriated Expenditures 84,830,122 6,428,239 1,424,143 NONE 92,682,504 Revised Budget 90,128,843 7,231,362 1,490,773 $35,839 98,886,817 Variance Favorable (Unfavorable) $5,298,721 $803,123 $66,630 $35,839 $6,204,313 NOTE: This schedule was prepared using information from the Integrated Statewide Information System (ISIS), the state's accounting system. Additional detail is available on request
12 This page is intentionally blank
13 DEPARTMENT OF REVENUE AGENCY LOUISIANA TAX COMMISSION Budgetary Comparison Schedule For the Fiscal Year Ended June 30, 2010 UNAUDITED APPROPRIATED REVENUES: VARIANCE TOTAL BEFORE AGENCY ADJUSTED REVISED FAVORABLE ADJUSTMENTS ADJUSTMENTS TOTAL BUDGET (UNFAVORABLE) General Fund - direct $2,942,265 $2,942,265 $2,942,265 Statutory dedications - Tax Commission Expense Fund 512, , ,110 ($99,396) Total Appropriated Revenues $3,454,979 NONE $3,454,979 $3,554,375 ($99,396) APPROPRIATED EXPENDITURES: PROPERTY TAXATION REG/OVERSGHT SUPR & ASST TO LOCAL ASSESSORS TOTAL Salaries $2,087,859 $2,087,859 Related benefits 768, ,203 Travel and training 111, ,890 Operating services 187, ,892 Supplies 20,508 20,508 Professional services 169, ,407 Other charges 8,956 $49,432 58,388 Interagency transfers 50,832 50,832 Total Appropriated Expenditures 3,405,547 49,432 3,454,979 Revised Budget 3,504,375 50,000 3,554,375 Variance Favorable (Unfavorable) $98,828 $568 $99,396 NOTE: This schedule was prepared using information from the Integrated Statewide Information System (ISIS), the state's accounting system. Additional detail is available on request
14 This page is intentionally blank
INTERIM EMERGENCY BOARD DEPARTMENT OF THE TREASURY STATE OF LOUISIANA
INTERIM EMERGENCY BOARD DEPARTMENT OF THE TREASURY STATE OF LOUISIANA PROCEDURAL REPORT ISSUED SEPTEMBER 15, 2010 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA
More informationDEPARTMENT OF MILITARY AFFAIRS EXECUTIVE DEPARTMENT STATE OF LOUISIANA
DEPARTMENT OF MILITARY AFFAIRS EXECUTIVE DEPARTMENT STATE OF LOUISIANA PROCEDURAL REPORT ISSUED MAY 26, 2010 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397
More informationOFFICE OF THE LIEUTENANT GOVERNOR STATE OF LOUISIANA
OFFICE OF THE LIEUTENANT GOVERNOR STATE OF LOUISIANA PROCEDURAL REPORT ISSUED DECEMBER 22, 2010 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE
More informationSUPREME COURT OF LOUISIANA STATE OF LOUISIANA
SUPREME COURT OF LOUISIANA STATE OF LOUISIANA PROCEDURAL REPORT ISSUED JUNE 23, 2010 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE AUDIT
More informationNORTHWEST LOUISIANA TECHNICAL COLLEGE LOUISIANA COMMUNITY AND TECHNICAL COLLEGE SYSTEM STATE OF LOUISIANA
NORTHWEST LOUISIANA TECHNICAL COLLEGE LOUISIANA COMMUNITY AND TECHNICAL COLLEGE SYSTEM STATE OF LOUISIANA PROCEDURAL REPORT ISSUED DECEMBER 8, 2010 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE
More informationGOVERNOR S OFFICE OF ELDERLY AFFAIRS EXECUTIVE DEPARTMENT STATE OF LOUISIANA
GOVERNOR S OFFICE OF ELDERLY AFFAIRS EXECUTIVE DEPARTMENT STATE OF LOUISIANA PROCEDURAL REPORT ISSUED APRIL 8, 2009 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA
More informationGOVERNOR S OFFICE OF HOMELAND SECURITY AND EMERGENCY PREPAREDNESS PUBLIC ASSISTANCE PROGRAM HURRICANES GUSTAV AND IKE APRIL JUNE 2010
GOVERNOR S OFFICE OF HOMELAND SECURITY AND EMERGENCY PREPAREDNESS PUBLIC ASSISTANCE PROGRAM HURRICANES GUSTAV AND IKE APRIL 2010 - JUNE 2010 AGREED-UPON PROCEDURES REPORT ISSUED OCTOBER 13, 2010 LEGISLATIVE
More informationNORTHWESTERN STATE UNIVERSITY STATE OF LOUISIANA
NORTHWESTERN STATE UNIVERSITY STATE OF LOUISIANA MANAGEMENT LETTER ISSUED APRIL 14, 2010 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE
More informationLOUISIANA DEPARTMENT OF WILDLIFE AND FISHERIES GUSTAV/IKE 2009 FISHERIES ASSISTANCE PROGRAM JULY 1, SEPTEMBER 30, 2010
LOUISIANA DEPARTMENT OF WILDLIFE AND FISHERIES GUSTAV/IKE 2009 FISHERIES ASSISTANCE PROGRAM JULY 1, 2009 - SEPTEMBER 30, 2010 AGREED-UPON PROCEDURES REPORT ISSUED APRIL 20, 2011 LEGISLATIVE AUDITOR 1600
More informationDEPARTMENT OF WILDLIFE AND FISHERIES STATE OF LOUISIANA
DEPARTMENT OF WILDLIFE AND FISHERIES STATE OF LOUISIANA PROCEDURAL REPORT ISSUED DECEMBER 31, 2008 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE
More informationLOUISIANA STATE UNIVERSITY HEALTH SCIENCES CENTER - NEW ORLEANS LOUISIANA STATE UNIVERSITY SYSTEM STATE OF LOUISIANA
LOUISIANA STATE UNIVERSITY HEALTH SCIENCES CENTER - NEW ORLEANS LOUISIANA STATE UNIVERSITY SYSTEM STATE OF LOUISIANA MANAGEMENT LETTER ISSUED MARCH 19, 2008 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET
More informationDIVISION OF ADMINISTRATION OFFICE OF COMMUNITY DEVELOPMENT ROAD HOME PROGRAM CONTRACTOR INVOICE REVIEW JANUARY 2010 THROUGH JUNE 2010
DIVISION OF ADMINISTRATION OFFICE OF COMMUNITY DEVELOPMENT ROAD HOME PROGRAM CONTRACTOR INVOICE REVIEW JANUARY 2010 THROUGH JUNE 2010 AGREED-UPON PROCEDURES REPORT ISSUED JANUARY 12, 2011 LEGISLATIVE AUDITOR
More informationDEPARTMENT OF CULTURE, RECREATION AND TOURISM STATE OF LOUISIANA
DEPARTMENT OF CULTURE, RECREATION AND TOURISM STATE OF LOUISIANA PROCEDURAL REPORT ISSUED DECEMBER 3, 2008 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397
More informationUNIVERSITY OF LOUISIANA AT MONROE UNIVERSITY OF LOUISIANA SYSTEM STATE OF LOUISIANA
UNIVERSITY OF LOUISIANA AT MONROE UNIVERSITY OF LOUISIANA SYSTEM STATE OF LOUISIANA MANAGEMENT LETTER ISSUED JANUARY 9, 2013 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397
More informationGOVERNOR'S OFFICE OF HOMELAND SECURITY AND EMERGENCY PREPAREDNESS PUBLIC ASSISTANCE PROGRAM HURRICANES GUSTAV AND IKE OCTOBER DECEMBER 2010
GOVERNOR'S OFFICE OF HOMELAND SECURITY AND EMERGENCY PREPAREDNESS PUBLIC ASSISTANCE PROGRAM HURRICANES GUSTAV AND IKE OCTOBER 2010 - DECEMBER 2010 AGREED-UPON PROCEDURES REPORT ISSUED MAY 4.2011 LEGISLATIVE
More informationDEPARTMENT OF MILITARY AFFAIRS EXECUTIVE DEPARTMENT STATE OF LOUISIANA
DEPARTMENT OF MILITARY AFFAIRS EXECUTIVE DEPARTMENT STATE OF LOUISIANA PROCEDURAL REPORT ISSUED MAY 6, 2009 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397
More informationDEPARTMENT OF CULTURE, RECREATION AND TOURISM STATE OF LOUISIANA
DEPARTMENT OF CULTURE, RECREATION AND TOURISM STATE OF LOUISIANA PROCEDURAL REPORT ISSUED AUGUST 16, 2006 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397
More informationCOASTAL PROTECTION AND RESTORATION AUTHORITY STATE OF LOUISIANA
COASTAL PROTECTION AND RESTORATION AUTHORITY STATE OF LOUISIANA FINANCIAL AUDIT SERVICES MANAGEMENT LETTER ISSUED DECEMBER 5, 2018 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX
More informationEAST FELICIANA PARISH SHERIFF S OFFICE
EAST FELICIANA PARISH SHERIFF S OFFICE ADVISORY SERVICES REPORT ISSUED APRIL 15, 2009 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE AUDIT
More informationACADIA PARISH POLICE JURY
ACADIA PARISH POLICE JURY ADVISORY SERVICES REPORT ISSUED AUGUST 5, 2009 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE AUDIT ADVISORY COUNCIL
More informationLOUISIANA STATE UNIVERSITY AND RELATED CAMPUSES LOUISIANA STATE UNIVERSITY SYSTEM STATE OF LOUISIANA
LOUISIANA STATE UNIVERSITY AND RELATED CAMPUSES MANAGEMENT LETTER ISSUED MARCH 2, 2005 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE AUDIT
More informationLOUISIANA TECH UNIVERSITY UNIVERSITY OF LOUISIANA SYSTEM STATE OF LOUISIANA
LOUISIANA TECH UNIVERSITY UNIVERSITY OF LOUISIANA SYSTEM STATE OF LOUISIANA FINANCIAL AUDIT SERVICES MANAGEMENT LETTER ISSUED DECEMBER 20, 2017 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST
More informationLOUISIANA STATE UNIVERSITY IN SHREVEPORT LOUISIANA STATE UNIVERSITY SYSTEM STATE OF LOUISIANA
LOUISIANA STATE UNIVERSITY IN SHREVEPORT LOUISIANA STATE UNIVERSITY SYSTEM STATE OF LOUISIANA MANAGEMENT LETTER ISSUED DECEMBER 21, 2005 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397
More informationUNION PARISH DETENTION CENTER
UNION PARISH DETENTION CENTER COMPLIANCE AUDIT ISSUED JUNE 8, 2005 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE AUDIT ADVISORY COUNCIL
More informationNORTHWESTERN STATE UNIVERSITY UNIVERSITY OF LOUISIANA SYSTEM STATE OF LOUISIANA
NORTHWESTERN STATE UNIVERSITY UNIVERSITY OF LOUISIANA SYSTEM STATE OF LOUISIANA FINANCIAL AUDIT SERVICES MANAGEMENT LETTER ISSUED DECEMBER 6, 2017 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET
More informationLEGISLATIVE AUDITOR STATE OF LOUISIANA WEBSTER PARISH CLERK OF COURT
LEGISLATIVE AUDITOR STATE OF LOUISIANA WEBSTER PARISH CLERK OF COURT AUDIT REPORT ISSUED MARCH 3, 2004 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397
More informationHOUSING AUTHORITY OF SLIDELL
HOUSING AUTHORITY OF SLIDELL ADVISORY SERVICES PROCEDURAL REPORT ISSUED OCTOBER 31, 2018 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE
More informationLOUISIANA BOARD OF DRUG AND DEVICE DISTRIBUTORS (FORMERLY LOUISIANA BOARD OF WHOLESALE DRUG DISTRIBUTORS) STATE OF LOUISIANA
LOUISIANA BOARD OF DRUG AND DEVICE DISTRIBUTORS (FORMERLY LOUISIANA BOARD OF WHOLESALE DRUG DISTRIBUTORS) STATE OF LOUISIANA FINANCIAL AUDIT SERVICES PROCEDURAL REPORT ISSUED OCTOBER 7, 2015 LOUISIANA
More informationATHLETIC DEPARTMENT LOUISIANA TECH UNIVERSITY UNIVERSITY OF LOUISIANA SYSTEM STATE OF LOUISIANA Ruston, Louisiana
ATHLETIC DEPARTMENT Ruston, Louisiana Financial Statement and Independent Auditor's Report For the Year Ended June 30, 2003 February 11, 2004 DIRECTOR OF FINANCIAL AND COMPLIANCE AUDIT Albert J. Robinson,
More informationNORTHWESTERN STATE UNIVERSITY UNIVERSITY OF LOUISIANA SYSTEM STATE OF LOUISIANA
NORTHWESTERN STATE UNIVERSITY UNIVERSITY OF LOUISIANA SYSTEM STATE OF LOUISIANA MANAGEMENT LETTER ISSUED JANUARY 9, 2008 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA
More informationLOUISIANA BOARD OF DRUG AND DEVICE DISTRIBUTORS STATE OF LOUISIANA
LOUISIANA BOARD OF DRUG AND DEVICE DISTRIBUTORS STATE OF LOUISIANA FINANCIAL AUDIT SERVICES PROCEDURAL REPORT ISSUED AUGUST 31, 2016 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX
More informationTHE COLLECTION OF COURT COSTS AND FINES IN LOUISIANA JUDICIAL DISTRICTS
THE COLLECTION OF COURT COSTS AND FINES IN LOUISIANA JUDICIAL DISTRICTS PERFORMANCE AUDIT SERVICES ISSUED APRIL 2, 2014 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON
More informationLOUISIANA STATE RACING COMMISSION EXECUTIVE DEPARTMENT STATE OF LOUISIANA
LOUISIANA STATE RACING COMMISSION EXECUTIVE DEPARTMENT STATE OF LOUISIANA FINANCIAL AUDIT SERVICES PROCEDURAL REPORT ISSUED AUGUST 19, 2015 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE
More informationORLEANS PARISH CLERK OF CRIMINAL DISTRICT COURT
ORLEANS PARISH CLERK OF CRIMINAL DISTRICT COURT COMPLIANCE AUDIT ISSUED FEBRUARY 28, 2007 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE
More informationPLAQUEMINES PARISH GOVERNMENT
PLAQUEMINES PARISH GOVERNMENT COMPLIANCE AUDIT ISSUED JUNE 9, 2010 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE AUDIT ADVISORY COUNCIL
More informationIBERIA PARISH CLERK OF COURT
IBERIA PARISH CLERK OF COURT INVESTIGATIVE AUDIT ISSUED OCTOBER 12, 2016 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE AUDITOR
More informationJudicial Expense Fund for the Civil District Court for the Parish of Orleans
Report Highlights Judicial Expense Fund for the Civil District Court for the Parish of Orleans DARYL G. PURPERA, CPA, CFE Audit Control # 50110023 Investigative Audit Services November 2012 Why We Conducted
More informationLOUISIANA HIGH SCHOOL ATHLETIC ASSOCIATION
LOUISIANA HIGH SCHOOL ATHLETIC ASSOCIATION COMPLIANCE AUDIT ISSUED SEPTEMBER 22, 2010 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE AUDIT
More informationTOWN OF HAYNESVILLE INVESTIGATIVE AUDIT ISSUED JANUARY 18, 2017
TOWN OF HAYNESVILLE INVESTIGATIVE AUDIT ISSUED JANUARY 18, 2017 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE AUDITOR DARYL G.
More informationREPORT ON AUDIT FOR THE PERIOD JULY 1, 2004 THROUGH JUNE 30, 2006
OFFICE OF THE EXECUTIVE SECRETARY OF THE SUPREME COURT OF VIRGINIA CLERK OF THE SUPREME COURT CLERK OF THE COURT OF APPEALS AND THE JUDICIAL INQUIRY AND REVIEW COMMISSION REPORT ON AUDIT FOR THE PERIOD
More informationProperty Tax Assessment Appeals Boards
Audit Report Property Tax Assessment Appeals Boards April 2007 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA OFFICE OF THE STATE CONTROLLER STATEWIDE FINANCIAL STATEMENT AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2010 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR OFFICE
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA LEGAL AID OF NORTH CAROLINA, INC. FARMWORKER LEGAL AID PROGRAM FINANCIAL RELATED AUDIT SEPTEMBER 2011 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR LEGAL AID OF NORTH
More informationTHE HOUSING AUTHORITY OF THE CITY OF OPELOUSAS
THE HOUSING AUTHORITY OF THE CITY OF OPELOUSAS COMPLIANCE AUDIT ISSUED APRIL 20, 2011 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE AUDIT
More informationCONCORDIA PARISH RECREATION DISTRICT NO. 1
CONCORDIA PARISH RECREATION DISTRICT NO. 1 INVESTIGATIVE AUDIT ISSUED JULY 13, 2016 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE
More informationREPORT ON AUDIT FOR THE YEAR ENDED JUNE 30, 2007
OFFICE OF THE EXECUTIVE SECRETARY OF THE SUPREME COURT OF VIRGINIA CLERK OF THE SUPREME COURT CLERK OF THE COURT OF APPEALS AND THE JUDICIAL INQUIRY AND REVIEW COMMISSION REPORT ON AUDIT FOR THE YEAR ENDED
More informationOffice of the Clerk of Circuit Court Dorchester County, Maryland
Audit Report Office of the Clerk of Circuit Court Dorchester County, Maryland July 2006 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationOffice of the Clerk of Circuit Court Garrett County, Maryland
Audit Report Office of the Clerk of Circuit Court Garrett County, Maryland June 2010 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationOffice of the Clerk of Circuit Court Montgomery County, Maryland
Audit Report Office of the Clerk of Circuit Court Montgomery County, Maryland January 2003 This report and any related follow-up correspondence are available to the public. Alternate formats may also be
More informationOffice of the Register of Wills Frederick County, Maryland
Audit Report Office of the Register of Wills Frederick County, Maryland October 2010 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA GASTON COUNTY CLERK OF SUPERIOR COURT FISCAL CONTROL AUDIT GASTONIA, NORTH CAROLINA OFFICE OF THE STATE AUDITOR LESLIE W. MERRITT, JR., CPA, CFP STATE AUDITOR GASTON COUNTY CLERK
More informationCONTRACT FOR PROFESSIONAL SERVICES By and between TOWN OF JONESBORO And CHIEF FINANCIAL OFFICER And LOUISIANA LEGISLATIVE AUDITOR STATE OF LOUISIANA
CONTRACT FOR PROFESSIONAL SERVICES By and between TOWN OF JONESBORO And CHIEF FINANCIAL OFFICER And LOUISIANA LEGISLATIVE AUDITOR STATE OF LOUISIANA THIS AGREEMENT made and entered into effective this
More informationCasino Control Commission and the Department of Law and Public Safety Division of Gaming Enforcement
New Jersey State Legislature Office of Legislative Services Office of the Casino Control Commission and the Department of Law and Public Safety Division of Gaming Enforcement July 1, 1999 to March 1, 2001
More informationOffice of the Clerk of Circuit Court Prince George s County, Maryland
Audit Report Office of the Clerk of Circuit Court Prince George s County, Maryland May 2005 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA WAKE TECHNICAL COMMUNITY COLLEGE STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2012 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR WAKE
More informationVIRGINIA POLYTECHNIC INSTITUTE AND STATE UNIVERSITY REPORT ON AUDIT FOR THE YEAR ENDED JUNE 30, 2007
VIRGINIA POLYTECHNIC INSTITUTE AND STATE UNIVERSITY REPORT ON AUDIT FOR THE YEAR ENDED JUNE 30, 2007 AUDIT SUMMARY found: Our audit of Virginia Polytechnic Institute and State University for the year ended
More informationLEGISLATIVE DEPARTMENT, STATE OF COLORADO
LEGISLATIVE DEPARTMENT, STATE OF COLORADO FINANCIAL AUDIT REPORT LEGISLATIVE AUDIT COMMITTEE 2005 MEMBERS Representative Val Vigil Chairman Senator Norma Anderson Vice Chairman Representative Fran Coleman
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA ASHE COUNTY CLERK OF SUPERIOR COURT FISCAL CONTROL AUDIT JEFFERSON, NORTH CAROLINA OFFICE OF THE STATE AUDITOR LESLIE W. MERRITT, JR., CPA, CFP STATE AUDITOR ASHE COUNTY CLERK OF
More informationO L A. Office of the Secretary of State January 1, 2005, through December 31, 2006 OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA
O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA Financial Audit Division Report Office of the Secretary of State January 1, 2005, through December 31, 2006 July 13, 2007 07-16 Financial Audit
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA BEAUFORT COUNTY CLERK OF SUPERIOR COURT FISCAL CONTROL AUDIT WASHINGTON, NORTH CAROLINA OFFICE OF THE STATE AUDITOR LESLIE W. MERRITT, JR., CPA, CFP STATE AUDITOR BEAUFORT COUNTY
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA DEPARTMENT OF PUBLIC INSTRUCTION
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA DEPARTMENT OF PUBLIC INSTRUCTION RALEIGH, NORTH CAROLINA STATEWIDE FINANCIAL STATEMENT AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30,
More informationCity of Diamond City, Arkansas. Financial and Compliance Report
City of Diamond City, Arkansas Financial and Compliance Report December 31, 2012 and 2011 LEGISLATIVE JOINT AUDITING COMMITTEE TABLE OF CONTENTS FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011 Financial
More informationOffice of the Clerk of Circuit Court Charles County, Maryland
Audit Report Office of the Clerk of Circuit Court Charles County, Maryland December 2009 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationOffice of the Register of Wills Calvert County, Maryland
Audit Report Office of the Register of Wills Calvert County, Maryland May 2003 This report and any related follow-up correspondence are available to the public. Alternate formats may also be requested
More informationOffice of the Clerk of Circuit Court Cecil County, Maryland
Audit Report Office of the Clerk of Circuit Court Cecil County, Maryland July 2010 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationGAO. FINANCIAL AUDIT U.S. Commission on Improving the Effectiveness of the United Nations
GAO United States General Accounting Office Report to the Honorable James A. Leach, House of Representatives March 1995 FINANCIAL AUDIT U.S. Commission on Improving the Effectiveness of the United Nations
More informationO L A. Campaign Finance and Public Disclosure Board OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA. Fiscal Years 2005, 2006, and 2007
O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA Financial Audit Division Report Campaign Finance and Public Disclosure Board Fiscal Years 2005, 2006, and 2007 November 1, 2007 07-27 Financial
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA SURRY COUNTY CLERK OF SUPERIOR COURT FISCAL CONTROL AUDIT DOBSON, NORTH CAROLINA FOR THE PERIOD JANUARY 1, 2006, THROUGH JUNE 30, 2006 OFFICE OF THE STATE AUDITOR LESLIE W. MERRITT,
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA NORTH CAROLINA DEPARTMENT OF REVENUE RALEIGH, NORTH CAROLINA STATEWIDE FINANCIAL STATEMENT AUDIT PROCEDURES FOR THE YEAR ENDED JUNE
More informationLouisiana Department of Revenue. Louisiana Department of Revenue
Legislative Monitoring and Fiscal Note Development Linda Denney, Senior Policy Consultant Policy Services Division 225-219-2780 linda.denney@la.gov Legislative Tracking The Department subscribes to an
More informationOffice of the Clerk of Circuit Court Baltimore County, Maryland
Audit Report Office of the Clerk of Circuit Court Baltimore County, Maryland October 2011 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationOffice of the Register of Wills Montgomery County, Maryland
Audit Report Office of the Register of Wills Montgomery County, Maryland September 2012 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationMaryland Department of Planning
Audit Report Maryland Department of Planning April 2017 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY For further information concerning this report contact:
More informationEAST BATON ROUGE PARISH CLERK OF COURT
EAST BATON ROUGE PARISH CLERK OF COURT ADVISORY SERVICES REPORT ISSUED MARCH 8, 2017 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE
More informationInternal Controls and Compliance Audit. July 2013 through March 2015
This document is made available electronically by the Minnesota Legislative Reference Library as part of an ongoing digital archiving project. http://www.leg.state.mn.us/lrl/lrl.asp O L A OFFICE OF THE
More informationGOVERNOR S CABINET SECRETARIES
GOVERNOR S CABINET SECRETARIES REPORT ON AUDIT FOR THE YEAR ENDED JUNE 30, 2015 Auditor of Public Accounts Martha S. Mavredes, CPA www.apa.virginia.gov (804) 225-3350 AUDIT SUMMARY Our audit of the Governor
More informationOffice of the Register of Wills Anne Arundel County, Maryland
Audit Report Office of the Register of Wills Anne Arundel County, Maryland August 2007 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationOffice of the Public Defender
Audit Report Office of the Public Defender December 2007 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence are
More informationMONROE HOUSING AUTHORITY REQUEST FOR PROPOSAL (RFP)
The Monroe Housing Authority (hereinafter referred to as MHA), 300 Harrison Street, Monroe, Louisiana, requests a proposal for an Independent Public Auditor (hereinafter referred to as Contractor) to enter
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA STRATEGIC AUDIT REVIEW PROCUREMENT CARDS NORTH CAROLINA AGRICULTURAL & TECHNICAL STATE UNIVERSITY GREENSBORO, NORTH CAROLINA SEPTEMBER 2008 OFFICE OF THE STATE AUDITOR LESLIE W.
More informationOffice of Administrative Hearings
Audit Report Office of Administrative Hearings March 2006 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence
More informationCity of Cave Springs, Arkansas. Financial and Compliance Report
City of Cave Springs, Arkansas Financial and Compliance Report December 31, 2016 and 2015 LEGISLATIVE JOINT AUDITING COMMITTEE TABLE OF CONTENTS FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 Financial
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA MITCHELL COUNTY CLERK OF SUPERIOR COURT FISCAL CONTROL AUDIT BAKERSVILLE, NORTH CAROLINA OFFICE OF THE STATE AUDITOR LESLIE W. MERRITT, JR., CPA, CFP STATE AUDITOR MITCHELL COUNTY
More informationOffice of the Clerk of Circuit Court Worcester County, Maryland
Audit Report Office of the Clerk of Circuit Court Worcester County, Maryland February 2007 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any
More informationO L A. Metropolitan Sports Facilities Commission Year Ended December 31, 2003 OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA
O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA Financial Audit Division Report Metropolitan Sports Facilities Commission Year Ended December 31, 2003 MAY 20, 2004 04-21 Financial Audit Division
More informationInternal Control Over Financial Reporting
Report of Independent Auditors on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA WESTERN CAROLINA UNIVERSITY CULLOWHEE, NORTH CAROLINA STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2015
More informationOFFICE OF THE LEGISLATIVE AUDITOR
O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA Financial Audit Division Report Department of Public Safety Fiscal Years 2002 through 2004 MAY 26, 2005 05-32 Financial Audit Division The Office
More informationOffice of the Clerk of Circuit Court Baltimore County, Maryland
Audit Report Office of the Clerk of Circuit Court Baltimore County, Maryland May 2008 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationJudiciary Officers of the Special Civil Part, Law Division, Superior Court
New Jersey State Legislature Office of Legislative Services Office of the State Auditor Judiciary Officers of the Special Civil Part, Law Division, Superior Court January 1, 1998 to June 23, 1998 Richard
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA FISCAL CONTROL AUDIT REPORT ON ORANGE COUNTY CLERK OF SUPERIOR COURT HILLSBOROUGH, NORTH CAROLINA FOR THE PERIOD JANUARY 1, 2004 THROUGH JUNE 30, 2004 OFFICE OF THE STATE AUDITOR
More informationMinnesota Racing Commission Four Fiscal Years Ended June 30, 1999
O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA Financial Audit Four Fiscal Years Ended June 30, 1999 MAY 4, 2000 00-17 COVER.DOC COVER.DOC Financial Audit Division The Office of the Legislative
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA PIEDMONT COMMUNITY COLLEGE ROXBORO, NORTH CAROLINA STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2017 STATE
More informationVIRGINIA POLYTECHIC INSTITUTE AND STATE UNIVERSITY
VIRGINIA POLYTECHIC INSTITUTE AND STATE UNIVERSITY REPORT ON AUDIT FOR THE YEAR ENDED JUNE 30, 2017 Auditor of Public Accounts Martha S. Mavredes, CPA www.apa.virginia.gov (804) 225-3350 AUDIT SUMMARY
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA FISCAL CONTROL AUDIT REPORT ON JONES COUNTY CLERK OF SUPERIOR COURT TRENTON, NORTH CAROLINA FOR THE PERIOD OCTOBER 1, 2004, THROUGH MARCH 31, 2005 OFFICE OF THE STATE AUDITOR LESLIE
More informationBUDGET. A Guide to the Budget Process in Texas. Senate Research Center. January 2007
BUDGET Senate Research Center 101 Sam Houston Bldg. Suite 575 P.O. Box 12068 Austin, Texas 78711 512 463 0087 Fax: 512 463 1271 Dial 711 for Relay Calls A Guide to the Budget Process in Texas January 2007
More informationDepartment Environmental Protection Hazardous Discharge Funds
New Jersey State Legislature Office of Legislative Services Office of the State Auditor Department Environmental Protection Hazardous Discharge Funds July 1, 2000 to April 30, 2002 Richard L. Fair State
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA FISCAL CONTROL AUDIT REPORT OF UNION COUNTY CLERK OF SUPERIOR COURT MONROE, NORTH CAROLINA FOR THE PERIOD DECEMBER 1, 2002 THROUGH MAY 31, 2003 OFFICE OF THE STATE AUDITOR RALPH
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA FINANCIAL RELATED AUDIT REPORT OF WAYNE COUNTY CLERK OF SUPERIOR COURT GOLDSBORO, NORTH CAROLINA FOR THE YEAR ENDED JUNE 30, 2001 THE HONORABLE J. MARSHALL MINCHEW, CLERK OF SUPERIOR
More informationO L A. Emergency Medical Services Regulatory Board July 1, 1997, through June 30, 2002 OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA
O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA Financial-Related Audit Emergency Medical Services Regulatory Board July 1, 1997, through June 30, 2002 SEPTEMBER 10, 2002 02-63 Financial Audit
More information