Office of the Utah State Auditor Releases Review of Internal Controls at the Utah Communications Authority

The Office of the Utah State Auditor released its Review of Internal Controls at the Utah Communications Authority.   

The Office performed a review of internal controls and tested controls over a sample of cash disbursement transactions occurring from January 2014 to January 2016.

The Office provided two main findings with multiple recommendations for each finding.

1.  Inadequate separation of duties leaves UCA open to further misuse of UCA resources.

2.  Procurement and disbursement policies are not implemented, which could result in error or theft.

The full report may be found on the Office’s website,auditor.utah.gov, specifically at
http://financialreports.utah.gov/saoreports/2016/UCA-16-SP2UCAInternalControlsUtahCommunicationsAuthority.pdf
.