Medium
| Agency: |
University System, North Dakota |
Report Date: | December 13, 2012 |
| Type: | Financial | LAFRC Date: | July 29, 2013 |
| Issued By: | University System & State Auditor | Period Ending: | June 30, 2012 |
[pdf] Annual Financial Report - University System
[pdf] Audit Committee Communication and Report on Internal Control and Compliance - State Auditor
Findings
- Internal Control and Training
- Comprehensive Fraud and Control Risk Assessment
- Internal Auditor Training and Peer Reviews
- Williston State College Classification, Coding and Reconciling
- GASB 40 Risk Disclosures
- Functional Expense Note
- Staffing Shortage for Financial Statement Preparation
- Internal Auditor Independence
- Bismarck State College Capital vs Operating Lease
- University of ND Capitalization Policy Noncompliance
- Proper Classification of Net Assets