DENR - Statewide Federal Compliance Audit Procedures

STATE OF N ORTH CAROLINA DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2009 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2009 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR STATE OF NORTH CAROLINA Office of the State Auditor 2 S. Salisbury Street 20601 Mail Service Center Raleigh, NC 27699-0601 Telephone: (919) 807-7500 Fax: (919) 807-7647 Beth A. Wood, CPA Internet State Auditor http://www.ncauditor.net AUDITOR’S TRANSMITTAL The Honorable Beverly Eaves Perdue, Governor Members of the North Carolina General Assembly Mr. Dee A. Freeman, Secretary Department of Environment and Natural Resources We have completed certain audit procedures at the Department of Environment and Natural Resources related to the State of North Carolina reporting entity as presented in the Single Audit Report for the year ended June 30, 2009. Our audit was performed by authority of Article 5A of Chapter 147 of the North Carolina General Statutes. In the Single Audit Report, the State Auditor presents the results of tests of internal control and compliance with laws, regulations, contracts, and grants applicable to the State’s major federal programs. Our audit procedures were conducted in accordance ...