Recurring Findings

Industrial Relations: Recurring Significant Internal Control Deficiencies

Federal Program	Issue	First Year Reported
	Department's Assertion	Page Number
Occupational Safety and Health-State Program	Industrial Relations lacks adequate controls to ensure that it liquidates all obligations incurred not later than 90 days after the end of the funding period.	2006-07
	Partially corrected. Industrial Relations has a corrective action plan in place for the 2008-002 finding.	182
Occupational Safety and Health-State Program	Industrial Relations lacks adequate controls to ensure that the personal services costs it charges to the California Occupational Safety and Health program are allowable.	2006-07
	Partially corrected. Industrial Relations has a corrective action plan in place for the 2008-002 finding.	179
Occupational Safety and Health-State Program	Industrial Relations requested federal funds for the California Occupational Safety and Health program that exceeded the actual amounts spent.	2006-07
	Partially corrected. Industrial Relations has a corrective action plan in place for the 2008-002 finding.	180