Summary

This operational audit of the Parole Commission (Commission) for the period July 2005 through February 2007 focused on the Commission's actions related to calculating and reporting performance measure standards and results, processing travel expenditures, managing tangible personal property, and correcting the deficiencies disclosed in our prior audit (report No. 2006-026, dated September 2005).

With the exception of the following findings, our audit disclosed that for the controls and related transactions tested, the controls were operating effectively, the transactions were accurately recorded in applicable records, and the Commission demonstrated compliance with applicable significant laws, rules, and other guidelines.

Finding No. 1:   In many instances, the Commission did not accurately or appropriately report performance measures and standards in its Long‑Range Program Plan.

Finding No. 2:   As similarly reported in audit report No. 2006-026, Commission procedures over tangible personal property need to be enhanced to ensure that assets are properly accounted for and managed.

The Commission Chair's response is included at the end of this report as Appendix A.