Department of Corrections (Formerly Department of Corrections And Human Services) Financial-Compliance Audit for the Two Fiscal Years Ended June 30 .. 1998

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Employees Not Taxed on Vehicle Use Federal tax law requires an employee who uses a state vehicle to commute to and from work, be taxed on an estunated three-dollar-per- day benefit amount. We noted inconsistencies regarding the taxation of employees assigned vehicles. Four employees, who used the vehicles discussed in the previous section, were not taxed on their use of the vehicles. This results in approximately $720, per employee, per year, of imtaxed non-cash benefits.
Recommendation #9 We r
...ecommend the department ensure all employees who use vehicles to commute to and from work are taxed according to federal tax law.
Disposition of Contraband The department employs investigators who are responsible for conductmg investigations into activities occurrmg at any department facility. Department personnel stated that while conducting investigations they confiscate numerous types of contraband items.
Examples of these items include handmade weapons, drugs, tobacco, and money. Often times, because of where these items are discovered, they are not specifically traceable to an individual or mmate and thus do not constitute evidence.


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