2017 Dickinson State University

Medium
Agency: Dickinson State University Report Date: April 12, 2018
Type: Operational LAFRC Date: June 27, 2018
Issued By: State Auditor Period Ending: June 30, 2017

 

 

 

 

 

Dickinson State University Report Highlights

Internal Control

We found areas that could be improved related to journal entries and policies for nepotism and conflicts of interest.

  • Dickinson State University did not have adequate controls to ensure proper approvals of journal entries.
  • Dickinson State University did not have policies regarding nepotism and conflicts of interest.

Source:  ConnectND Financials

Operations

Dickinson State University was authorized $1.9 million for the Woods Hall Renovation.  We reviewed this project to ensure compliance with capital improvements laws and policies. 

This included proper authorization, expenses were supported, approved and properly classified on the financial statements.

  • We found that Dickinson State University did not maintain a retainage and did not properly capitalize expenses for all contracts.

 
Source:  ConnectND Financials

Legislative Intent

We found that procurement procedures could be improved at Dickinson State University.

  • Dickinson State University did not properly procure commodities and services in compliance with NDCC, NDUS procedures and Dickinson State University policies.

 

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