Table of Contents. Planning & Governmental Relations Capacity Enhancement & Concurrency Mitigation Agreements
|
|
- Brett Johns
- 6 years ago
- Views:
Transcription
1 Table of Contents Planning & Governmental Relations Capacity Enhancement & Concurrency Mitigation Agreements August 28, 2014 Page Number BACKGROUND 2 OBJECTIVE 2 SCOPE AND METHODOLOGY 2 COMMENDATION 3 FINDINGS AND RECOMMENDATIONS 3-6 1
2 BACKGROUND Planning and Governmental Relations (the Department) is responsible for ongoing coordination between local government jurisdictions (12 entities) and developers desiring to build residential communities within the county to ensure sufficient school capacity. Any development project that has an impact on local schools must enter into a Capacity Enhancement (CEA) and/or Concurrency Mitigation (CMA) agreement with the School Board. These agreements may require mitigation and may include prepayment of school impact fees, developer contributions, site development and site acquisition. The Department is responsible for assessing school capacity and student enrollment conditions, calculating mitigation and capital contribution payments and tracking concurrency encumbrances and reservation student capacity of schools for the CEA/CMA s. The Department maintains an Excel spreadsheet-based program, known as CARMA, along with School Capacity and Student Enrollment spreadsheets. These CARMA spreadsheets are used to perform the calculations of mitigation and capital contribution payments. An Access database system, known as the Master Development Inventory, is maintained as an historical record of CEA/CMA information used for tracking purposes. In 2010, the Department was staffed with four Planners. Two positions were eliminated during the economic downturn and reorganization. OBJECTIVE The objectives of this audit were to review the operational processes and procedures associated with Capacity Enhancement and Concurrency Mitigation Agreements for efficiency and effectiveness and to determine compliance with Department Operating Procedures and the Inter-Local Agreement between the School Board and the various local government jurisdictions. SCOPE AND METHODOLOGY Our audit covered transactions and activities for CEA/CMA projects during the July 1, 2012, through June 30, 2014 period. Our audit was conducted in accordance with the International Standards for the Professional Practice of Internal Auditing of the Institute of Internal Auditors and included such procedures as deemed necessary to achieve the objectives. Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. We are required to note any material deficiencies in accordance with Florida Statutes, School Board Policy and sound business practices. We also offer suggestions to improve controls or operational efficiency and effectiveness. 2
3 COMMENDATION During the 2012/2014 period, the Planning and Governmental Relations team administered more than 150 agreements for the District. These agreements have generated prepaid impact fees and mitigation contributions to help fund school construction. This has been accomplished with a very small staff. The district realized approximately $263,040 of General Fund revenue from application fees, and Department records indicate that an estimated $1 million in prepaid school impact fees and over $1 million in mitigation contributions were collected for use in school construction projects over this same period. FINDINGS AND RECOMMENDATIONS CAPACITY ANALYSIS, REVIEW AND MONITORING APPLICATION (CARMA) CONTROLS: Since 2008, the Department has used a custom designed Excel spreadsheet to assess school capacity and student enrollment conditions, calculate mitigation and capital contribution payments and track concurrency encumbrance and reservation capacity for the CEA/CMA s. This spreadsheet is referred to as CARMA. CARMA is linked to an annual Summer Data Supplement worksheet that contains school capacity and student enrollment data. CARMA was developed by the department demographer and the two department planners are the end-users of this application. CARMA is the backbone of the CEA/CMA process and a critical program to the operation of the Department. We noted the following control weaknesses: CARMA s processes and links to supplemental spreadsheets are not documented with narratives or flowcharts describing the steps and linkages of the data. Access to CARMA and the Summer Data Supplemental Workbook is not password protected. We observed an instance where the CARMA password was changed but the change was not documented and communicated to the other users. The Summer Data Supplement and Projection worksheet cells containing School Capacity and Enrollment data that are linked to CARMA are not password protected. Periodic updates to these spreadsheets as a result of information received from the Facilities Department and/or Site Visits to schools are not documented and approved. Although the CARMA application is on the network server, an additional back-up to an external hard drive should be considered to avoid data loss. The student enrollment data and method to arrive at the student generation rates by grade level should be clarified as to which categories of students are included or excluded from CARMA calculations. These rates are default fields for the mitigation calculation in CARMA. A written narrative/flowchart is important to document the roles and responsibilities of the developer and the users of CARMA and how the program works and the data is linked. This documentation is critical should the developer be unavailable for an extended period of time or leave the district. It should describe how the developer controls access to CARMA and its data 3
4 and what procedures and authorizations are needed to make changes to CARMA. It should also address how the integrity of the data is protected and what provisions have been made for data backup and disaster recovery. The department is in the process of transferring the data in the CARMA application from Excel to Access. However, these issues are applicable regardless of the platform used for the program. We recommend that the Department develop and implement controls to address these concerns. DATA ACCURACY: As noted earlier in this report, the Department maintains a substantial amount of data to track school capacity, student enrollment and developer contributions. We noted the following errors in data maintained by the department during our audit: Supplement Data: A comparison of the CARMA Summer Data Supplement spreadsheet to its underlying supporting documents (the State of Florida FISH Level of Service Capacity Report & Pupil Assignment s October Student Enrollment Summary Report) disclosed six variances that were not adequately supported with appropriate documentation. Access Database: Checks payable to the local governments representing prepaid impact fees, capacity reservation fees or mitigation funds were not always recorded in the Project Information table of the Master Development Inventory database. We noted 10 instances where checks totaling more than $1,000,000 were not recorded in the database. We also noted one transposition error and one amended mitigation payment that had not been revised. Spreadsheet for Capital Budget Annually the department provides a report titled CEA Mitigation Payment Status to the Office of Management and Budget (OMB). The 2014 CEA Mitigation Payment Status did not agree with the Master Development Inventory database or the SAP system. We noted a variance of $387,758 when comparing the CEA Mitigation Payment Status report with SAP system postings. The OMB relies on the accuracy of the CEA Mitigation Payment Status report to record expenditures of CEA/CMA funds in the proper project accounts. The data being tracked is dynamic and variances can occur at various points in time, but there still should be agreement between and among these important records and management should have reliable and accurate data for decision making. In addition, one of the department s goals is to create and maintain an annual report of CEA/CMA mitigation dollars received. This goal will be difficult to achieve without accurate records. We recommend that the department continue to evaluate and improve its record keeping methods. 4
5 REVENUE MONITORING: We noted the following posting errors in the SAP system: CEA/CMA application fees totaling $3,300 were posted to the Public Relations funds center (6231) instead of the Planning and Governmental Relations funds center (6234). CEA/CMA application fees totaling $4,600 were posted to funds center ( ) instead of the Planning and Governmental Relations funds center (6234). A mitigation payment totaling $106,525 was posted to Business Area 100 instead of Business Area 390. This entry was corrected after we brought this to the attention of management. Impact Fees totaling $101, were posted to Business Area 390 instead of Business Area 393. This entry was corrected after we brought this to the attention of management. Impact Fees totaling $27, were posted to Business Area 100 instead of Business Area 393. The $600 CMA application fees paid to Orange County for Concurrency agreements are not clearly identifiable when remitted to the District each quarter since the project numbering convention is different. It should also be noted that the Department shares an Administrative Specialist with the Pupil Assignment Department and the two Department Planners do not have log on access to the SAP system. This makes it difficult to verify correct postings in SAP. We recommend that the Department develop and implement a method to check the posting of CEA/CMA revenue that is forwarded to the Finance Department. CEA/CMA PROJECT FOLDER REVIEW: Our review of the 10 CEA/CMA project folders found the following areas that need improvement: Updated and complete CARMA documentation had not been filed for six projects. Official school capacity determination letters were not available for two projects. Official school capacity determination letters were not completed within 15 days for two projects. Explanations for the delays included: complete documentation was not initially submitted; revisions were made to the original applicant information; verification of a property sale caused a change; and, split zoning reviews. While these explanations appear reasonable, adequate documentation to support these explanations was not always available for review. School Development Review Committee (SDRC) documentation was not available for one project and evidence that a subsequent SDRC meeting occurred was not available for another project. Typographical errors regarding project numbers and the number of multi-family units were noted on School Board Agendas and SDRC documentation for two projects. 5
6 We recommend procedures be enhanced to ensure documentation maintained in the project folders is complete and accurate. This could be accomplished by implementing a peer and/or supervisor review of the project folders. DELAYED DEPOSITS TO FINANCE: Mitigation payments totaling more than $51,000 were not forwarded to the Finance Department in a timely manner. We noted delays of almost two weeks for these checks. We were informed that checks are held at times to research what projects to which the revenue should be recorded. Such research should not delay deposit of funds. We recommend that procedures be reviewed and revised where necessary to ensure checks are forwarded promptly to the Finance Department. OPERATING PROCEDURES: The Department adopted and obtained School Board approval of its Operating Procedures in The Operating Procedures were amended with Board approval in 2010 and in Management has acknowledged that the Procedures need to be revised again to reflect current practices. We recommend that Operating Procedures be reviewed and updated as necessary to reflect current processes. INTERLOCAL AGREEMENT COMPLIANCE: Section 6.2 of the Inter-Local Agreement states that by March 1 of each year Mutual Reports will be provided between the District and the local jurisdictions. This has not been occurring. We were informed that the information is not prepared due to time constraints. We recommend that the Planning and Governmental Relations Department and the local government jurisdictions work together to ensure compliance with the Inter-Local Agreement. We wish to thank the staffs of the Planning and Governmental Relations, Budget and Finance Departments for their cooperation and assistance during the audit. Vince Roberts, CIA, Auditor 6
7 AUDIT RESPONSE MATRIX FISCAL PERIOD: DEPARTMENT/SCHOOL: ADMINISTRATOR/PRINCIPAL: DEPARTMENT HEAD/AREA SUPERINTENDENT: Planning, Governmental Relations and Pupil assignment Sandra R. Simpson Scott Howat Exception Noted Management Response Responsible Person Outcome Timeline What is? What should be? What needs to be done? Who needs to do it? When will the action be completed? What is the evidence of completion? CAPACITY ANALYSIS, REVIEW AND MONITORING APPLICATION (CARMA) CONTROLS: CARMA s processes and links to supplemental spreadsheets are not documented with narratives or flowcharts describing the steps and linkages of the data. As CARMA transitions from Excel to Access, the work flow will be included in the process. The work flow will be documented with flow charts and narratives. Senior Administrators completing the transition process It is the goal for the transition to be completed by April of The work flow will document the process with flow charts and narratives. Access to CARMA and the Summer Data Supplemental Workbook is not password protected. A pass word protected system will be updated. Senior Administrator managing CARMA. April of Access denied without pass word. We observed an instance where the CARMA password was changed but the change was not documented and communicated to the other users. Change in the password protocol will be a part of the updated process. Senior Administrator managing CARMA April of Access denied without pass word.
8 The Summer Data Supplement and Projection worksheet cells containing School Capacity and Enrollment data that are linked to CARMA are not password protected. All data within the CARMA system will be password protected. Senior Administrator April of Access denied without pass word. Periodic updates to these spreadsheets as a result of information received from the Facilities Department and/or Site Visits to schools are not documented and approved. The entire CARMA process is being documented by a work flow map including documentation for updates. All regular updates will be done in CARMA annually and documented. If a FISH issue is found it will be researched, documented and updated. Senior Administrator Currently in process. Although the CARMA application is on the network server, an additional back-up to an external hard drive should be considered to avoid data loss. CARMA is currently being backed-up weekly on an external hard drive Senior Administrator Currently in process The student enrollment data and method to arrive at the student generation rates by grade level should be clarified as to which categories of students are included or excluded from CARMA calculations. These rates are default fields for the mitigation calculation in CARMA. For the upcoming impact fee study (January 2015) the calculation for generation rates will be documented and included in the CARMA documentation and the work flow. Senior Administrator January 2015
9 A written narrative/flowchart is important to document the roles and responsibilities of the developer and the users of CARMA and how the program works and the data is linked. This documentation is critical should the developer be unavailable for an extended period of time or leave the district. It should describe how the developer controls access to CARMA and its data and what procedures and authorizations are needed to make changes to CARMA. It should also address how the integrity of the data is protected and what provisions have been made for data backup and disaster recovery. The department is in the process of transferring the data in the CARMA application from Excel to Access. However, these issues are applicable regardless of the platform used for the program. A CARMA workflow document is being captured in a flowchart (including persons responsible for updating the data). Transition to Access will be assisted by an OCPS Business Process Specialist. Additional staff members will be trained and actively involved in updating the data in CARMA. CARMA is currently being backed-up weekly on an external hard drive Senior Administrators April 2015
10 DATA ACCURACY: : Supplement Data: A comparison of the CARMA Summer Data Supplement spreadsheet to its underlying supporting documents (the State of Florida FISH Level of Service Capacity Report & Pupil Assignment s October Student Enrollment Summary Report) disclosed six variances that were not adequately supported with appropriate documentation. Access Database: Checks payable to the local governments representing prepaid impact fees, capacity reservation fees or mitigation funds were not always recorded in the Project Information table of the Master Development Inventory database. We noted 10 instances where checks collectively more than $1,000,000 were not recorded in the database. We also noted one transposition error and one amended mitigation payment that had not been revised. Staff will keep adequate file archives of support data for CARMA any extraneous changes will be documented in the Summer Data Supplement Worksheet. Meetings will be scheduled with local government entities to address the Inter-local agreements including PGR providing a Fee Submission Form to be submitted to OCPS for all impact fees and this form will pair payments with appropriate project. New database and procedures will ensure appropriate documentation of payments. The new work flow plan will document the payment process. Senior Administrators PGR staff During the October 2014 update this will be implemented December 2015
11 Spreadsheet for Capital Budget: Annually the department provides a report titled CEA Mitigation Payment Status to the Office of Management and Budget (OMB). The 2014 CEA Mitigation Payment Status did not agree with the Master Development Inventory database or the SAP system. We noted a variance of $387,758 when comparing the CEA Mitigation Payment Status report with SAP system postings. The OMB relies on the accuracy of the CEA Mitigation Payment Status report to record expenditures of CEA/CMA funds in the proper project accounts. This will be monitored weekly to ensure posting accuracy. Administrative Staff November 2014 The data being tracked is dynamic and variances can occur at various points in time, but there still should be agreement between and among these important records and management should have reliable and accurate data for decision making. In addition, one of the department s goals is to create and maintain an annual report of CEA/CMA
12 mitigation dollars received. This goal will be difficult to achieve without accurate records. REVENUE MONITORING: CEA/CMA application fees totaling $3,300 were posted to the Public Relations funds center (6231) instead of the Planning and Governmental Relations funds center (6234). CEA/CMA application fees totaling $4,600 were posted to funds center ( ) instead of the Planning and Governmental Relations funds center (6234). A mitigation payment totaling $106,525 was posted to Business Area 100 instead of Business Area 390. This entry was corrected after we brought this to the attention of management. Part of the new workflow process will ensure, based on the current memo that accompanies the check to finance, that the payment is posted in the appropriate fund center and business area. Administrator October 2014 Impact Fees totaling $101, were posted to Business Area 390 instead of Business Area 393. This entry was corrected after we brought this to the attention of management.
13 Impact Fees totaling $27, were posted to Business Area 100 instead of Business Area 393. The $600 CMA application fees paid to Orange County for Concurrency agreements are not clearly identifiable when remitted to the District each quarter since the project numbering convention is different. This is going to be addressed by the PGR newly created Fee Submission Form. Director of PGR Coincidental with meeting with local governmental entities It should also be noted that the Department shares an Administrative Specialist with the Pupil Assignment Department and the two Department Planners do not have log on access to the SAP system. This makes it difficult to verify correct postings in SAP. The Administrative Specialist duties include payroll, purchasing and inventory for Planning, Governmental Relations and Pupil Assignment. All other duties are related to PGR. Director of PGR October 2014 CEA/CMA PROJECT FOLDER REVIEW: Updated and complete CARMA documentation had not been filed for six projects. Official school capacity determination letters were not available for two projects. New workflow process will eliminate this situation Senior Administrators October 2014
14 Official school capacity determination letters were not completed within 15 days for two projects. Explanations for the delays included: complete documentation was not initially submitted; revisions were made to the original applicant information; verification of a property sale caused a change; and, split zoning reviews. While these explanations appear reasonable, adequate documentation to support these explanations was not always available for review. School Development Review Committee (SDRC) documentation was not available for one project and evidence that a subsequent SDRC meeting occurred was not available for another project. Only completed applications will be processed The workflow process will ensure that the SDRC documentation is included in the project folder. Senior Administrators Senior Administrators October 2014 October 2014 Typographical errors regarding project numbers and the number of multifamily units were noted on School Board Agendas and SDRC documentation for two projects. Staff will proof for accuracy of data. Additional organization of folders has been implemented. Senior Administrators October 2014
15 We recommend procedures be enhanced to ensure documentation maintained in the project folders is complete and accurate. This could be accomplished by implementing a peer and/or supervisor review of the project folders DELAYED DEPOSITS TO FINANCE: Mitigation payments totaling more than $51,000 were not forwarded to the Finance Department in a timely manner. We noted delays of almost two weeks for these checks. We were informed that checks are held at times to research what projects to which the revenue should be recorded. Such research should not delay deposit of funds. We recommend that procedures be reviewed and revised where necessary to ensure checks are forwarded promptly to the Finance Department. Deposits will be made within 5 business days of receipt of the check. The time is based on the amount of research needed to verify the accuracy of the payment. During the time needed for research, the checks will be stored in a secure location. Administrative Staff October 2014
16 OPERATING PROCEDURES: The Department adopted and obtained School Board approval of its Operating Procedures in The Operating Procedures were amended with Board approval in 2010 and in Management has acknowledged that the Procedures need to be revised again to reflect current practices. PGR has updated procedures and will bring forward any amended operating procedures to the Board. PGR Administrators April 2015 We recommend that Operating Procedures be reviewed and updated as necessary to reflect current processes. INTERLOCAL COMPLIANCE: AGREEMENT Section 6.2 of the Inter- Local Agreement states that by March 1 of each year Mutual Reports will be provided between the District and the local jurisdictions. This has not been occurring. We were informed that the information is not prepared due to time constraints. PGR will send the LOS report and the report annually. Meetings will be scheduled with local government entities to address the Inter-local agreements and ensure deadlines are honored. PGR Administrators April 2015 We recommend that the Planning and
17 Governmental Relations Department and the local government jurisdictions work together to ensure compliance with the Inter- Local Agreement.
Payroll Services Internal Audit Report January 30, 2018
January 30, 2018 Linda J. Lindsey, CPA, CGAP, Senior Director Alpa H. Vyas, CIA, CRMA, Internal Auditor Table of Contents Page Number EXECUTIVE SUMMARY 1 BACKGROUND 2 OBJECTIVE, SCOPE, AND METHODOLOGY
More informationTable of Contents. Print Services
Table of Contents Print Services May, 2012 Page Number BACKGROUND 2 OBJECTIVE, SCOPE AND METHODOLOGY 2 COMMENDATION 2 FINDINGS AND RECOMMENDATIONS 3-4 1 BACKGROUND The Print Services Department is a full-service,
More informationO & M Grounds and Pest Control
2016 O & M Grounds and Pest Control Internal Audit Department Internal Audit Report O & M Grounds and Pest Control January 8, 2016 Table of Contents O & M Grounds and Pest Control January 8, 2016 Page
More informationTable of Contents. Veterans Preferences
Table of Contents Veterans Preferences February, 2012 Page Number BACKGROUND 2 OBJECTIVE, SCOPE AND METHODOLOGY 2 FINDINGS 2-3 RECOMMENDATIONS 3 BACKGROUND Florida Statutes, Chapter 295, establishes veterans
More informationContract Management Internal Audit Report August 17, 2018
Contract Management August 17, 2018 Linda J. Lindsey, CPA, CGAP, Senior Director Vince Roberts, CIA, Internal Auditor Jarai Ings, Internal Auditor Table of Contents Page Number EXECUTIVE SUMMARY 1 BACKGROUND
More informationTable of Contents. ibuy/srm Implementation. Audit Report
Table of Contents ibuy/srm Implementation Audit Report April, 2013 Page Number BACKGROUND 2 OBJECTIVES, SCOPE AND METHODOLOGY 2 FINDINGS and RECOMMENDATIONS 3-7 CONCLUSION 7 BACKGROUND The ibuy/srm system
More informationCLERK OF THE CIRCUIT COURT
Collier County Clerk of the Circuit Court Internal Audit Department Audit Report 2003 8 Water & Sewer Revenue Audit Collier County CLERK OF THE CIRCUIT COURT Collier County Clerk of the Circuit Court
More informationPreparing for a Headache-free Audit
Preparing for a Headache-free Audit PRESENTED TO SWMSBO Conference 2017 PRESENTED BY Molly R. Fish, CPA PREPARED BY Molly Fish, CPA Date Objectives Understand audit terminology Gain awareness of audit
More informationCity Property Damage Claims Processing and Collection
City Property Damage Claims Processing and Collection March 30, 2016 Report 201602 City Auditor: Jed Johnson, CIA, CGAP Major Contributor: Marla Hamilton Staff Auditor Jonna Murphy Staff Auditor Contents
More informationMonitoring and Oversight Standards and Guidelines
Table of Contents 1. STANDARD... 3 2. BACKGROUND... 3 3. PURPOSE... 4 4. OVERSIGHT... 4 5. MONITORING PLAN... 5 5.1. Areas of Review... 6 6. OPERATIONS MONITORING... 7 Risk Assessment... 7 Scheduling...
More informationCost Control Systems. Conclusion. Is the District Using the Cost Control Systems Best Practices? Internal Auditing. Financial Auditing
12 Cost Control Systems The district generally has effective cost control systems, but has room to improve. Improvements could be made in internal auditing, asset management, financial management, purchasing,
More informationAUDIT REPORT BOARD OF COUNTY COMMISSIONERS
AUDIT REPORT BOARD OF COUNTY COMMISSIONERS ACCOUNTS PAYABLE June 2004 Report by Internal Audit Division Clerk of the Circuit Court Clerk of the County Court - County Recorder - County Auditor - Clerk to
More informationTable of Contents. Temporary Custodian Services
Table of Contents Temporary Custodian Services July, 2012 Page Number BACKGROUND 2 OBJECTIVE 2 SCOPE AND METHODOLOGY 2 FINDINGS AND RECOMMENDATIONS 2-4 BACKGROUND The district has a contract with an agency
More informationSheena Tran, CPA May 19, 2014
Internal Controls Review 2012/13 Sheena Tran, CPA May 19, 2014 TO: ACCCA BOARD OF DIRECTORS This is considered to be a financial review and recommendations for the Association of California Community College
More informationBOM/BSD 2/November 1994 BANK OF MAURITIUS. Guideline on Maintenance of Accounting and other Records and Internal Control Systems
BOM/BSD 2/November 1994 BANK OF MAURITIUS Guideline on Maintenance of Accounting and other Records and Internal Control Systems November 1994 Revised November 2013 Revised December 2017 TABLE OF CONTENTS
More informationCounty of Sutter. Management Letter. June 30, 2012
County of Sutter Management Letter June 30, 2012 County of Sutter Index Page Management Letter 3 Management Report Schedule of Current Year s 4 Schedule of Prior Auditor Comments 9 Prior Year Information
More informationEXECUTIVE STEERING COMMITTEE MEETING
2 EXECUTIVE STEERING COMMITTEE MEETING DEPARTMENT OF REVENUE BUILDING 2 NOVEMBER 1, 2017 3 ROLL CALL AND OPENING REMARKS FACILITATOR: RYAN WEST, CHAIR 4 REVIEW OF SEPTEMBER 27, 2017 MEETING MINUTES FACILITATOR:
More informationThe definition of a deficiency is also set forth in the attached Appendix I.
Deloitte & Touche LLP 361 South Marine Corps Drive Tamuning, GU 96913-3973 USA Tel: (671)646-3884 Fax: (671)649-4932 www.deloitte.com May 26, 2014 Mr. David Paul General Manager Marshalls Energy Company,
More informationAPPENDIX G Position Descriptions
APPENDIX G Position Descriptions EL DORADO LAFCO LOCAL AGENCY FORMATION COMMISSION ADMINISTRATIVE ASSISTANT ASSISTANT POLICY ANALYST ASSISTANT EXECUTIVE OFFICER EXECUTIVE OFFICER EL DORADO LAFCO LOCAL
More informationEffecting Change Through the Audit Process: Audit of the Orlando-Orange County Expressway Authority
Effecting Change Through the Audit Process: Audit of the Orlando-Orange County Expressway Authority Presented to the Florida Audit Forum February 8, 2008 Tampa, FL 1 Effecting Change Through the Audit
More informationFacilities Services General Requirements Inventory Turnover
General Requirements Inventory Turnover Strategic Assessment Assessment Report January 10, 2018 Linda J. Lindsey, CPA, CGAP, Senior Director Alva Johnson, Internal Auditor Table of Contents Strategic Assessment
More informationUNM VALENCIA AUDIT OF FINANCIAL AND OPERATIONAL EFFICIENCY
UNM VALENCIA AUDIT OF FINANCIAL AND OPERATIONAL EFFICIENCY THE UNIVERSITY OF NEW MEXICO Report 2009-02 October 9, 2009 J.E. Gene Gallegos, Chair Carolyn Abeita, Vice Chair James Koch Audit Committee Members
More informationAdvanced Finance for Governing Board Members. Charter Schools: Advancing the Promise!! 2015 Annual Conference
Advanced Finance for Governing Board Members Charter Schools: Advancing the Promise!! 2015 Annual Conference Governing Body Responsibilities with regard to finance Fiduciary responsibilities outlined in
More informationMANATEE COUNTY CLERK OF THE CIRCUIT COURT INTERNAL AUDIT DIVISION TRANSPORTATION DEPARTMENT A U D I T R E P O R T
MANATEE COUNTY CLERK OF THE CIRCUIT COURT INTERNAL AUDIT DIVISION TRANSPORTATION DEPARTMENT A U D I T R E P O R T TABLE OF CONTENTS I. INTERNAL AUDIT REPORT A. Background... 2-3 B. Purpose/Objectives;...
More informationINTERNAL AUDIT PLAN
INTERNAL AUDIT PLAN 2015-16 Duval County School Board Policy 2.26, 12(B)iv., Board Meeting Protocol and Format, provides in part that the Board as the Audit Committee review and approve the annual plan
More informationMANATEE COUNTY CLERK OF THE CIRCUIT COURT INTERNAL AUDIT DEPARTMENT PUBLIC WORKS FISCAL SERVICES DIVISION A U D I T R E P O R T
MANATEE COUNTY CLERK OF THE CIRCUIT COURT INTERNAL AUDIT DEPARTMENT PUBLIC WORKS FISCAL SERVICES DIVISION A U D I T R E P O R T TABLE OF CONTENTS I. INTERNAL AUDIT REPORT C. Irregularities, Abuse, or Illegal
More informationStudent Information System Project Review
Student Information System Project Review June 13, 2017 Linda J. Lindsey, CPA, CGAP, Senior Director Jan Skjersaa, CPA, Internal Auditor Table of Contents Page Number EXECUTIVE SUMMARY 1 BACKGROUND 2 OBJECTIVES,
More informationMANATEE COUNTY CLERK OF THE CIRCUIT COURT INTERNAL AUDIT DIVISION PUBLIC WORKS WATER DIVISION A U D I T R E P O R T
MANATEE COUNTY CLERK OF THE CIRCUIT COURT INTERNAL AUDIT DIVISION PUBLIC WORKS WATER DIVISION A U D I T R E P O R T TABLE OF CONTENTS I. INTERNAL AUDIT REPORT C. Irregularities, Abuse, or Illegal Acts,
More informationOFFICE OF INSPECTOR GENERAL PALM BEACH COUNTY AUDIT REPORT: 2012-A-0004 CHILDREN S SERVICES COUNCIL REPORT ON EXTERNAL QUALITY REVIEW
PALM BEACH COUNTY AUDIT REPORT: 2012-A-0004 CHILDREN S SERVICES COUNCIL REPORT ON EXTERNAL QUALITY REVIEW Sheryl G. Steckler Inspector General Enhancing Public Trust in Government SUMMARY RESULTS AT A
More informationGUILFORD COUNTY SCHOOLS JOB DESCRIPTION JOB TITLE: ACCOUNTING TECHNICIAN FINANCE DEPARTMENT GENERAL STATEMENT OF JOB
GUILFORD COUNTY SCHOOLS JOB DESCRIPTION JOB TITLE: ACCOUNTING TECHNICIAN FINANCE DEPARTMENT GENERAL STATEMENT OF JOB Under general supervision, performs moderately complex technical accounting and fiscal-clerical
More information2010 Joint Chairmen s Report. UMB Progress to Address Audit Findings. (R30B/R75T), pages 133/ Release of Restricted Funds
2010 Joint Chairmen s Report UMB Progress to Address Audit Findings (R30B/R75T), pages 133/145-146 Release of Restricted Funds 1 Subject: 2010 Joint Chairmen s Report - UMB Progress to Address Audit Findings
More informationLos Alamos National Lab. Observations from Audit Procedures June 30, 2005
Los Alamos National Lab Observations from Audit Procedures June 30, 2005 Table of Contents Page Your Needs and Expectations 3 Background 4 Risk Assessment 5 Audit Strategy 7 Details of Work Performed 9
More informationInternal Audit. Orange County Auditor-Controller. Internal Control Audit: Auditor-Controller Procurement & Contract Administration
Orange County Auditor-Controller Internal Audit Auditor-Controller Procurement & Contract Administration For the Year Ended June 30, 2016 Audit Number 1522 Report Date: September 11, 2017 O R A N G E C
More informationTexas Association of School Business Officials TASBO Award of Merit for Purchasing Operations Overview of Process
Texas Association of School Business Officials TASBO Award of Merit for Purchasing Operations Overview of Process As a part of the process to define best practices for purchasing, the Texas Association
More informationThe definition of a deficiency is also set forth in the attached Appendix I.
Deloitte & Touche LLP 361 South Marine Corps Drive Tamuning, GU 96913-3911 USA September 22, 2015 Tel: (671)646-3884 Fax: (671)649-4932 www.deloitte.com Mr. David Paul General Manager Marshalls Energy
More informationORIS GOVERNANCE PROCESS
ORIS GOVERNANCE PROCESS Governance of the Office of Research Information Systems (ORIS) will involve interactions with three other entities: the Databases and Infrastructure (D&I) Subcommittee, the GeaR
More informationNotice of Intended Action-Chapter 81 Standards for School Business Official Preparation Programs Presented at Public Hearing: May 22, 2012
81.7(1) Standard 1. Each school business official candidate shall demonstrate an understanding of Uniform Financial Accounting, Governmental GAAP accounting, and statutory concepts. a. Is responsible for
More informationCAPE FEAR COMMUNITY COLLEGE VICE PRESIDENT OF BUSINESS SERVICES
CAPE FEAR COMMUNITY COLLEGE DEFINITION To plan, direct, and manage the financial activities and operations of the College including preparing for the annual financial audit, overseeing budget preparation,
More informationGATU Webinar Part 1 March 2017 Presented by Carol Kraus, CPA
GATU Webinar Part 1 March 2017 Presented by Carol Kraus, CPA Definition of Internal Controls COSO Internal Control Framework Internal Controls (2 CFR 200.303) Grantee responsibilities Awarding state agency
More informationORANGE COUNTY SCHOOLS
ORANGE COUNTY SCHOOLS POSITION DESCRIPTION POSITION TITLE SCHOOL/DEPARTMENT SALARY FLSA STATUS REPORTS TO SUPERVISES WORK WEEK SCHEDULE Lead Office Support Child Nutrition Services/Operations Salary Grade
More informationInternal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach, Chairman 3 rd District Bill Campbell 4 th District Shawn Nelson, Vice Chairman 5 th District Patricia
More informationINTERNAL AUDIT DIVISION
INTERNAL AUDIT DIVISION REPORT 2015/057 Audit of the Omgeo system in the Investment Management Division of the United Nations Joint Staff Pension Fund Overall results relating to the effective and efficient
More informationPosition No. Job Title Supervisor s Position Accounts Receivable Clerk Senior Finance Officer ( )
1. IDENTIFICATION Position No. Job Title Supervisor s Position 03-03148 Accounts Receivable Clerk Senior Finance Officer (03-03155) Department Division/Region Community Location Finance 03780-04 Kitikmeot
More informationUniversity Internal Audit
University Internal Audit Compliance Audit Overview Bill Abplanalp Audit Manager Agenda Introductions What is Internal Audit Compliance Review Questions Internal Audit Mission Provide independent, objective
More informationCorrective Action Plans Frequently Asked Questions. Intro. Agenda
Corrective Action Plans Frequently Asked Questions Bonnie Little Graham bgraham@bruman.com Jenny Segal jsegal@bruman.com Fall Forum 2012 Intro [N]ewly purchased items of equipment were not consistently
More informationUniversity System of Maryland University of Maryland, College Park
Audit Report University System of Maryland University of Maryland, College Park May 2015 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY For further information
More informationBusiness Requirements Definitions
Business Requirements s Department of Financial Services Date: 01/19/2017 Revision: Version 2.0 Table of Contents Overview... 3 Priority Field Values s... 4 Functional Requirements Categories... 5 Accounts
More informationFinance & Audit Committee Meeting
Finance & Audit Committee Meeting Third Quarter Fiscal Year 2017 January 25, 2017 Page 1 Page 2 Audit Update Risk Management Framework (Prior Meeting Follow up) A sustainable risk management framework
More informationORANGE COUNTY COMMUNITY SUPERVISION AND CORRECTIONS DEPARTMENT JOB POSTING
ORANGE COUNTY COMMUNITY SUPERVISION AND CORRECTIONS DEPARTMENT JOB POSTING JOB TITLE: Financial Officer DEPARTMENT: Community Supervision and Corrections Department FLSA STATUS: Non Exempt STATUS: Full-Time
More informationQmlativ Education Management System. Professional Development Center (PDC) Course Catalog
Qmlativ Education Management System Professional Development Center (PDC) Course Catalog QMLATIV PDC CATALOG TABLE OF CONTENTS Student Management Mastery Courses Assessment Mastery Course Attendance Mastery
More informationSECTION 5: ACCOUNTS PAYABLE
SECTION 5: ACCOUNTS PAYABLE Section Contents Page # What s New?... 5-1 General Information... 5-2 Forms... 5-2 Board Policy... 5-2 Accounts Payable Clerks... 5-2 Billing Address... 5-2 Check Processing...
More informationOffice of the Secretary of State
This document is made available electronically by the Minnesota Legislative Reference Library as part of an ongoing digital archiving project. http://www.leg.state.mn.us/lrl/lrl.asp O L A OFFICE OF THE
More informationOFFICE OF THE AUDITOR
OFFICE OF THE AUDITOR DEPARTMENT OF PUBLIC WORKS PROGRAM AUDIT FEBRUARY 2007 Dennis J. Gallagher Auditor Dennis J. Gallagher Auditor City and County of Denver 201 West Colfax Ave., Dept. 705 Denver, Colorado
More informationBusiness Manager, Facility Services (New position)
Edmonton Catholic Schools is now accepting applications for the position of Business Manager, Facility (New position) Edmonton Catholic Schools is a large urban school district whose mission is to provide
More informationReview of City's Bank Reconciliation and Deposit Procedures
Review of City's Bank Reconciliation and Deposit Procedures The Audit Committee recommends the adoption of the following report (September 13, 2000) from the City Auditor. The Audit Committee reports,
More informationThird Party Fiduciary Agent. Guam Department of Education. In partial fulfillment of Contract: Monthly Project Status Report.
Third Party Fiduciary Agent Guam Department of Education In partial fulfillment of Contract: 011-2010 Monthly Project Status Report Report 35 August 15, 2013 1 This Page Blank 2 Overview of Accomplishments
More informationInternal Controls: Need Them, Have Them, Love Them
Internal Controls: Need Them, Have Them, Love Them Tiffany R. Winters, Esquire twinters@bruman.com Brustein & Manasevit Fall Forum 2010 Why Do We Have Internal Controls? The Federal Managers Financial
More informationMaster Document Audit Program. Version 9.6, dated November 2017 B-1 Planning Considerations. Purpose and Scope
Activity Code 13010 B-1 Planning Considerations Accounting and Control of Labor Cost Purpose and Scope The major objectives of this audit are to: Evaluate the adequacy of and the contractor s compliance
More informationHIGHLIGHTS Highlights of City Auditor Report #1606, a report to the City Commission and City management
T. Bert Fletcher, CPA, CGMA City Auditor HIGHLIGHTS Highlights of City Auditor Report #1606, a report to the City Commission and City management WHY THIS AUDIT WAS CONDUCTED This audit was conducted to
More informationGeneral Government and Gainesville Regional Utilities Vendor Master File Audit
FINAL AUDIT REPORT A Report to the City Commission General Government and Gainesville Regional Utilities Vendor Master File Audit Mayor Lauren Poe Mayor Pro-Tem Adrian Hayes-Santos Commission Members David
More informationEdmonton Police Service Overtime Review Follow-up Report
Edmonton Police Service Overtime Review Follow-up Report May 4, 2006 Office of the City Auditor This page is intentionally blank. Office of the City Auditor Edmonton Police Service Overtime Review Follow-up
More informationProfessional Development Center (PDC)
The degree of success employees have had in transitioning to Skyward is related to their level of participation in and completion of courses in the PDC. RANDY BRISON, STUDENT DATA MANAGER Dickson County
More information12.0 PURCHASING AND WAREHOUSING
12.0 PURCHASING AND WAREHOUSING This chapter reviews purchasing and warehousing functions for the Clay County School District in the following two sections: 12.1 Purchasing 12.2 Warehousing Purchasing
More informationCHAPTER 5 INFORMATION TECHNOLOGY SERVICES CONTROLS
5-1 CHAPTER 5 INFORMATION TECHNOLOGY SERVICES CONTROLS INTRODUCTION In accordance with Statements on Auditing Standards Numbers 78 and 94, issued by the American Institute of Certified Public Accountants
More informationFinal Audit Follow-Up As of May 31, 2015
Final Audit Follow-Up As of May 31, 2015 T. Bert Fletcher, CPA, CGMA City Auditor Audit of Selected Departments Performing Accounts Receivable Functions (Report #1204 issued February 15, 2012) Report #1512
More informationOrange County Public Schools. Internal Audit Report
Orange County Public Schools Internal Audit Report Operations and Maintenance Trucks Audit February 20, 2012 To: John Morris, Chief Facilities Officer James Surguine, Senior Facilities Director, Operations
More informationCLERK & COMPTROLLER, PALM BEACH COUNTY CLASS DESCRIPTION CLASSIFICATION TITLE: SUPERVISOR- FINANCE SERVICES GENERAL DESCRIPTION OF DUTIES
CLERK & COMPTROLLER, PALM BEACH COUNTY CLASS DESCRIPTION CLASSIFICATION TITLE: SUPERVISOR- FINANCE SERVICES GENERAL DESCRIPTION OF DUTIES Under direction, this position performs supervisory work in relieving
More informationSonoma County. Internal Audit Report. Auditor Controller Treasurer Tax Collector
Mandated Audit: Audit of Internal Controls Over Sonoma County Auditor Controller Treasurer Tax Collector Internal Audit Report For the Fiscal Year Ended June 30, 2016 Engagement No: 3345 Report Date: March
More informationAudit of Producer Cars. Audit and Evaluation Services Final Report Canadian Grain Commission
Audit of Producer Cars Audit and Evaluation Services Final Report Canadian Grain Commission February 2018 Table of contents 1. Executive summary... 2 Conclusion... 2 Statement of assurance... 2 2. Introduction...
More informationREQUEST FOR INFORMATION FOR FINANCIAL SYSTEM 19-RFI-FS
REQUEST FOR INFORMATION FOR FINANCIAL SYSTEM 19-RFI-FS March 5, 2019 HEALTH CARE DISTRICT OF PALM BEACH COUNTY 1515 N. FLAGLER DRIVE, SUITE 101 WEST PALM BEACH, FL 33401 PART 1 GENERAL INFORMATION 1-1
More informationREQUEST FOR INFORMATION FOR FINANCIAL SYSTEM 19-RFI-FS
REQUEST FOR INFORMATION FOR FINANCIAL SYSTEM 19-RFI-FS March 5, 2019 HEALTH CARE DISTRICT OF PALM BEACH COUNTY 1515 N. FLAGLER DRIVE, SUITE 101 WEST PALM BEACH, FL 33401 PART 1 GENERAL INFORMATION 1-1
More informationInternal Audit Report Review of Controls Operating over Accounts Payable. Issued: 21 February 2018 Final Report
Audit Committee Tuesday 13 March 2018 Item No: 5.2 Internal Audit Report Review of Controls Operating over Accounts Payable Issued: 21 February 2018 Final Report Level of Assurance The overall control
More information12/6/2016. Who Is Booth Management Consulting? Key Team Members. What is an Agreed-Upon Procedures Engagement?
Overview of Financial & Administrative Review Agenda U.S. Department of Housing and Urban Development Office of Housing Counseling Overview of Financial & Administrative Reviews December 6, 2016 2:00 PM
More informationGUILFORD COUNTY SCHOOLS JOB DESCRIPTION JOB TITLE: PROGRAM ADMINISTRATOR I - ACCOUNTING FINANCE DEPARTMENT GENERAL STATEMENT OF JOB
GUILFORD COUNTY SCHOOLS JOB DESCRIPTION JOB TITLE: PROGRAM ADMINISTRATOR I - ACCOUNTING FINANCE DEPARTMENT GENERAL STATEMENT OF JOB Under general supervision, applies principles of cost accounting to provide
More informationLA18-09 STATE OF NEVADA. Performance Audit. Department of Administration Hearings Division Legislative Auditor Carson City, Nevada
LA18-09 STATE OF NEVADA Performance Audit Department of Administration Hearings Division 2017 Legislative Auditor Carson City, Nevada Audit Highlights Highlights of performance audit report on the Hearings
More informationThe Business Center Handbook
The Business Center Handbook 2017-2018 1 The Business Center Handbook The Business Center at Education Service Center Region 11 utilizes a business model that streamlines and facilitates sound business
More informationTxDOT Internal Audit Follow-Up Report Tuition Assistance Program
Follow-Up Report Tuition Assistance Program Objective Assess the status of corrective actions for high risk Management Action Plans (MAPs) previously communicated in Tuition Assistance Program (TAP) Audit
More informationUNIVERSITY OF NEVADA, RENO Lawlor Events Center Internal Audit Report July 1, 2009 through December 31, 2010
UNIVERSITY OF NEVADA, RENO Lawlor Events Center Internal Audit Report July 1, 2009 through December 31, 2010 GENERAL OVERVIEW Lawlor Events Center (LEC) is an 11,600 seat multipurpose facility that hosts
More informationInternal Audit Policy and Procedures
UNIVERSITY OF PRETORIA Unit for Internal Audit Internal Audit Policy and Procedures Document type: Policy / Procedure Document number: ARMC 27/15 Policy Category: Governance 1. Policy Statement It is the
More informationPRIVY COUNCIL OFFICE. Audit of PCO s Accounts Payable Function. Final Report
[*] An asterisk appears where sensitive information has been removed in accordance with the Access to Information Act and Privacy Act. PRIVY COUNCIL OFFICE Audit and Evaluation Division Final Report January
More informationFacilities Services 2017 Project Close-Out Process
Facilities Services 2017 Project Close-Out Process December 11, 2017 Linda J. Lindsey, CPA, CGAP, Senior Director Alva Johnson, Internal Auditor Table of Contents Page Number EXECUTIVE SUMMARY 1 BACKGROUND
More informationChief Financial Officer
Chief Financial Officer QUALIFICATIONS: 1. Bachelor s Degree in business administration, business management, education, accounting, or a related field or equivalent experience. Master s Degree in business
More informationPEORIA COUNTY, ILLINOIS
PEORIA COUNTY, ILLINOIS COMMUNICATION OF MATERIAL WEAKNESS AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL December 31, 2017 3201 W. White Oaks Dr., Suite 102 Springfield, IL 62704 217.793.3363 To the Members
More informationGarbage In - Garbage Out: Navigating through Bad Data to Perform Common Grant Accounting Tasks
Garbage In - Garbage Out: Navigating through Bad Data to Perform Common Grant Accounting Tasks Robert Cohen Senior Manager, Higher Education and Academic Medical Centers, Attain, LLC Martin Smith Manager,
More informationEnvironmental and Safety Management Information System Audit Report
Report Report Office of the General Auditor Audit Department Report for August 2014 Summary Four reports were issued during the month: Environmental and Safety Management Information System Audit Report
More informationSeptember 19, 2007 San Francisco Chapter
Optimizing Spreadsheet Controls A Proactive Approach to Sustaining Compliance September 19, 2007 Welcome! Today s Facilitators Dannette Roberts Industry Partner Manager Microsoft Corporation Terry Nystrom
More informationThe Business Center Handbook
2014-2015 The Business Center Handbook Revised 1/2015 The Business Center Handbook The Business Center at Education Service Center Region 11 utilizes a business model that streamlines and facilitates sound
More informationREQUEST FOR EXPRESSIONS OF INTEREST FOR AN INDVIDUAL CONSULTANT AFRICAN DEVELOPMENT BANK
REQUEST FOR EXPRESSIONS OF INTEREST FOR AN INDVIDUAL CONSULTANT AFRICAN DEVELOPMENT BANK DELIVERY, PERFORMANCE MANAGEMENT AND RESULTS (SNDR) AfCoP Project Title of the assignment: to design and establish
More informationAudit Recommendations Status Report as of December 31, 2018
SO U THWEST F LORIDA Internal Audit Report Audit Recommendations Report as of December 31, 2018 Date: March 15, 2019 To: The Honorable Linda Doggett, Lee County Clerk of the Circuit Court & Comptroller
More informationFinancial Ledger FINAL INTERNAL AUDIT REPORT 2015/16. Hywel Dda University Health Board. NHS Wales Shared Services Partnership
Attachment 20i Financial Ledger FINAL INTERNAL AUDIT REPORT 2015/16 NHS Wales Shared Services Partnership Audit and Assurance Services Assurance Rating REASONABLE Assurance Previous Rating: SUBSTANTIAL
More informationRREGULATION ON INTERNAL CONTROLS AND INTERNAL AUDIT FUNCTION IN MICROFINANCE INSTITUTIONS. Article 1 Scope and Purpose
Pursuant to Article 35, paragraph 1.1 of the Law No. 03/L-209 on Central Bank of the Republic of Kosovo (Official Gazette of the Republic of Kosovo, No.77 / 16 August 2010) and Articles 98, 103 and 114
More informationAudit Follow-Up. Audit of Growth Management Revenues (Report #1710, Issued May 11, 2017) Report #1802 November 28, As of September 30, 2017
Audit Follow-Up As of September 30, 2017 T. Bert Fletcher, CPA, CGMA City Auditor Audit of Growth Management Revenues (Report #1710, Issued May 11, 2017) Report #1802 November 28, 2017 Summary Twelve of
More informationINTERNAL CONTROLS MANUAL DICKSON COUNTY SCHOOLS DANNY L. WEEKS, ED.D. DIRECTOR OF SCHOOLS LINDA FRAZIER BUSINESS MANAGER JUNE 2016
1 INTERNAL CONTROLS MANUAL DICKSON COUNTY SCHOOLS DANNY L. WEEKS, ED.D. DIRECTOR OF SCHOOLS LINDA FRAZIER BUSINESS MANAGER JUNE 2016 2 Table of Contents Introduction...3 Internal Controls Questionnaire...4
More informationEric Anderson, City Manager. Scottie Nix, Internal Auditor
City of Tacoma Internal Audit Office Memorandum TO: FROM: SUBJECT: Eric Anderson, City Manager Scottie Nix, Internal Auditor Improving SAP Roles Assignment and Monitoring at the City of Tacoma Follow Up
More informationAudit Follow-Up. Audit of Selected Departments Performing Accounts Receivable Functions (Report #1204 issued February 15, 2012)
Audit Follow-Up As of December 31, 2013 T. Bert Fletcher, CPA, CGMA City Auditor Audit of Selected Departments Performing Accounts Receivable Functions (Report #1204 issued February 15, 2012) Report #1414
More informationBIG LOTS, INC. AMENDED AND RESTATED AUDIT COMMITTEE CHARTER
May 2010 BIG LOTS, INC. AMENDED AND RESTATED AUDIT COMMITTEE CHARTER The Audit Committee (the Committee ) is appointed by the Board of Directors (the Board ) of Big Lots, Inc. (the Company ) to assist
More informationAnnual Audit Letter. The Whittington Hospital NHS Trust Audit
Annual Audit Letter The Whittington Hospital NHS Trust Audit 2008-2009 Contents Key messages Statement on internal control 5 Use of resources 6 Closing remarks 7 Appendix 1 ALE key findings and conclusions
More informationFEDERAL AWARD PROGRAMS INTERNAL CONTROL EVALUATION. Cross-cutting characteristics (generally applicable to all fourteen requirements)
NAME OF ENTITY YEAR END prep by FEDERAL AWARD PROGRAMS INTERNAL CONTROL EVALUATION The Single Audit Act requires the auditor to determine and report on whether an entity has internal controls that provide
More informationLake County School District s Physical Inventory Audit for Executive Summary & Detailed Audit Report Fiscal Year
Lake County School District s Physical Inventory Audit for 2016 2017 Executive Summary & Detailed Audit Report Fiscal Year 2017 2018 Completed By: Thomas A. Mock, CIA Date: August 15, 2017 TABLE OF CONTENTS
More informationAudit of Weighing Services. Audit and Evaluation Services Final Report Canadian Grain Commission
Audit and Evaluation Services Final Report Canadian Grain Commission November 2016 Table of Contents 1. EXECUTIVE SUMMARY... 2 Conclusion... 2 Statement of Assurance... 2 2. INTRODUCTION... 3 Authority
More information