Department of Fish and Game Examination of Annual Internal Control Questionnaire

This is a limited state audit of whether the Department of Fish and Game accurately filled out its annual internal-control questionnaire for fiscal year 2014.

“This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, July 1, 2013 through June 30, 2014.”

The audit checked whether selected answers DFG gave to the state comptroller were accurate and backed up by records.

“The objective of our audit was to determine whether certain responses provided by DFG to OSC in its fiscal year 2014 ICQ were accurate.”

Internal controls are the basic safeguards that help a state agency follow rules, manage money and assets, and reduce risk.

“Without establishing an ICP in accordance with OSC guidelines, DFG may not be able to achieve its mission and objectives effectively; efficiently; and in compliance with applicable laws, rules, and regulations.”

For residents, the practical issue is whether public assets and public programs are being tracked and protected properly.

“Finally, without performing and documenting an annual physical inventory, DFG is not ensuring that its capital assets are properly safeguarded against loss, theft, or misuse and that its inventory records are complete and accurate.”

The auditor did not say DFG lost money or assets; the main finding was that DFG’s paperwork and support for its internal controls did not match what it reported.

“Some of the information that the Department of Fish and Game (DFG) reported in its Internal Control Questionnaire (ICQ) to the Office of the State Comptroller (OSC) for fiscal year 2014 was inaccurate or not supported by documentation.”

DFG was told to fix the identified problems, follow comptroller requirements, and ask the comptroller for help if needed.

“DFG should take the measures necessary to address the issues we identified during our audit and should ensure that it adheres to all of OSC’s requirements for developing an ICP and accurately reporting information about its ICP, risk assessment, annual physical inventory, and department representations on its ICQ.”

The audit matters because the comptroller and outside auditors rely on these questionnaire answers to judge whether the state’s controls are adequate.

“The purpose of the ICQ is to provide an indication of the effectiveness of the Commonwealth’s internal controls.”

ICQ means the yearly questionnaire agencies complete about internal controls. ICP means the agency’s internal control plan. OSC is the Office of the State Comptroller. A risk assessment is a documented look at what could go wrong, including fraud.

“In the Representations section of the questionnaire, the department head, chief fiscal officer, and internal control officer confirm that the information entered in the questionnaire is accurate and approved.”