Medium
| Agency: |
University System, North Dakota |
Report Date: | December 10, 2013 |
| Type: | Financial | LAFRC Date: | July 16, 2014 |
| Issued By: | University System & State Auditor | Period Ending: | June 30, 2013 |
[pdf] Annual Financial Report - University System
[pdf] Audit Committee Communication and Report on Internal Control and Compliance - State Auditor
Findings
- Internal Control and Training
- Internal Auditor Training and Peer Reviews
- Williston State College Classification, Coding and Reconciling
- ND State School of Science Improper Classification of Net Position
- Governance and Internal Controls of Foundation Audits
- Online Entry Issues
- Legislative Approval for Local Fund Projects
- Inadequate Bank and Investment Reconciliation Procedures
- Elimination of Intra-System Transactions