The state Office of Legislative Audits has again found "deficiencies" in the state elections board's oversight of local boards and in its financial management, the agency said in a report released Tuesday morning.

The auditing arm of the General Assembly reports that the State Board of Elections:

* Has failed to develop an adequate system to ensure the accuracy of voter registration information generated by local board for the statewide voter registration database;

* Has not obtained an audit of system controls over the statewide voter registration database, even though such an audit is required by the board's contract with the system consultant;

* Has not conducted formal, comprehensive reviews periodically of each local board's compliance with election laws and regulations;

* Failed to report an unfunded liability of $2 million, related to unpaid vendor invoices, to the state comptroller at the end of Fiscal Year 2009; and

* Did not ensure adequate controls for processing cash receipts, accounts receivables, purchasing and disbursement transactions, contract monitoring, information systems security and control, and equipment.

The report includes a point-by-point response to the audit submitted by state elections administrator Linda H. Lamone.

"During this audit period, the agency experienced significant turnover in the two financial positions and other senior management positions, and some of the resulting audit findings are the likely consequence of this turnover," Lamone writes.

She takes issue with some of the findings, and describes plans to address others.