Atlanta Final 2008 Internal Audit Report

Michigan DNR Forest Certification Internal Audit Report From: Atlanta Unit Manager Laurie Marzolo FMU: Atlanta Internal Audit Dates: June 23-25, 2008 Internal Audit Summary Date: June 25, 2008 Lead Auditor: Les Homan Internal Auditors: Pat Hallfrisch, Gary Roloff, Pat Ruppen In narrative section, draft Audit Report in italics, Response in bold. Comments:The internal audit of the Atlanta FMU was held the week of June 23-25, 2008. The scope of the audit was State Forest Land (SFL) within the Atlanta FMU. The audit criteria were the May 6, 2008 version of the Work Instructions (WIs) and all supporting DNR policy, procedures, rules, management guides, guidance documents, plans, and handbooks that were relevant to the management of SFL. On Monday, June 23, a detailed list of audit sites was selected and two audit routes established based on a search of records and interviews with staff. A brief opening meeting was held with the participants Tuesday morning, June 24, at the Atlanta Field Office. Subsequently, the audit team split into two groups and moved to areas of MDNR field management activities that were generally located in Montmorency and Presque Isle Counties. Multiple sites were visited by each group. A debriefing was held for FMU management staff at the end of the day Tuesday. Wednesday morning was spent reviewing the audit findings, conducting follow-up interviews, and further reviewing documents as needed. A closing meeting was held ...