State of Alaska Division of Legislative Audit

02-30072-15

June 24, 2015
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SUMMARY OF: A Performance Audit of the Department of Administration, Alaska Public Offices Commission

Why DLA Performed This Audit

In an effort to address concerns regarding the Alaska Public Offices Commission’s (APOC) performance, fairness, and integrity, an audit of the agency was requested. This audit examines and reports on the select APOC operations.

Report Conclusions

The audit concludes that APOC is operating within its statutory duties; however, operational improvements are needed. Implementing internal controls such as comprehensive written procedures and improving documentation will help promote fair and objective operations.

The audit was unable to conclude as to the objectivity and fairness of APOC’s auditing process due to a lack of documentation. APOC’s audit process is made less objective by the agency’s inability to meet its statutory mandate to audit 100 percent of filings given that the determination of which filings to audit is left up to staff with no comprehensive written guidance. Comprehensive written procedures should be implemented to improve the audit process. (See Recommendation 1.)

This report concludes that APOC’s methodology for assessing civil penalties is objective and defined in statute. However, mitigating factors used to reduce the penalty amount were not applied consistently. (See Recommendation 2.)

The audit found that APOC experienced significant and consistent staff turnover during the six-year period 2009 through 2014. APOC management and the Commission took limited actions to address turnover. Complaint investigations, advisory opinions, and civil penalty assessment notices were not consistently issued within required timelines. Missed timelines were partially attributed to staff turnover. (See Recommendation 3.)

 

Findings and Recommendations

  1. APOC’s executive director, in consultation with the Commission, should develop and implement comprehensive written audit procedures.
  2. APOC’s executive director, in consultation with the Commission, should develop and implement comprehensive written procedures for the civil penalty assement and appeal processes.
  3. APOC’s executive director should consider automating certain workload tasks as a way to obtain efficiencies and meet timelines.
DOA Alaska Public Offices Commission
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