Medium
| Agency: |
University System, North Dakota |
Report Date: | December 10, 2014 |
| Type: | Financial | LAFRC Date: | August 13, 2015 |
| Issued By: | University System & State Auditor | Period Ending: | June 30, 2014 |
[pdf] Annual Financial Report - University System
[pdf] Audit Committee Communication and Report on Internal Control and Compliance - State Auditor
Findings
- Internal Control and Training
- Governance and Internal Controls of Foundation Audits
- Online Entry Issues
- Inadequate Monthly Bank and Investment Reconciliation
- Improper Classification of Net Position
- Legislative Approval for Local Fund Expenditures
- Willistion State College Reconciling
- Student Worker Background Checks
- ND State University Lack of Internal Auditor Audit Documentation
- ND State School of Science Accounting Issues