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DIVISIONOFACCOUNTSANDREPORTS

AUDITSERVICESTEAM
AUDITCHECKLIST
AgencyName: ________________________
AgencyNumber: ______________
FiscalYearAudited: ___________
AuditDate(s): ________________
Auditor: ____________________
AUDIT PLANNING CHECKLIST
1. Reviewagencycorrespondencefileandworkpapersofpreviousaudit.
2. VisitwithRandyKennedyregardingspecialconcernswiththeagencys
documentprocessingpractices.
3. RefertoadditionalplanningstepsincludedinindividualsectionsoftheAudit
Checklist.
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
AUDIT PLANNING MEMO
1. PrepareanAuditPlanningMemoapproximatelytwoweekspriortothebeginning
ofAuditFieldwork. (Coordinator/Auditor)
a. Identifytheauditscope(functionstobeaudited).
b. Summarizespecialconcernsidentifiedduringauditplanningandinthe
workpapersofthepreviousaudit. Identifytheimpactofthoseconcerns
onthescopeofauditfieldwork.
c. Identifytheamountoftimeallocatedtoperformauditfieldwork.
Determinewhichauditproceduresshouldbeprioritizedifenoughtimehas
notbeenallocatedtoperformallauditstepsincludedintheaudit
fieldworksectionsoftheAuditChecklist.
d. Ingeneral,auditfieldworktimeshouldbeallocatedasfollows:
- DelegatedAuditAuthorityVouchersday
- Physicalverificationinventoryofcapitalassetsday(more
timemayberequiredatlargeragencies)
- BusinessProcurementCardTransactionsdayto1days
(TimeallocatedisdependentonthesizeoftheagencysBPC
programandthetypesoftransactions.)
- LocalFunds1to 2 hours
- CommutinginStatevehicles1to2hours
- Cellularphoneusage1to2hours
3. ForwardtheAuditPlanningMemotoTimHundforreviewandapproval.
4. Fileaudit-planningworkpapersinauditworkpaperfile.
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
AUDIT NOTIFICATION
1. Contacttheagencysfinancialmanagerapproximatelyonemonthinadvanceof
theauditfieldworkdatetoconfirmthattheagencyhasnoseriousconflictswith
thescheduledauditfieldworkdate.
2. Prepareanauditnotificationletterapproximatelythreeweeksinadvanceofaudit
fieldwork.
- Ifphysicalverificationofcapitalassetswillbeperformedduringtheaudit,
requestthattheagencyprovidethemostrecentreportofitscapitalassets.
- Informtheagencythattheauditorwillcontacttheagencytoschedulean
openingconference.
- Requestthatagencymanagementdesignateastaffmember(s)toserveas
theagencysprimarycontactforrespondingtoauditfindings.
- Notethataclosingconferencewillbescheduledattheendofaudit
fieldworktodiscussauditfindingswithagencymanagementandstaff.
- Requestthatappropriateinformationbeavailableupontheauditors
arrivalattheagency:
Vouchers-Supportingdocumentationshouldbeincludedwiththe
vouchers(invoices,encumbrancedocuments,open-endcontracts,
lettersofapprovalandanyotherdocumentationnecessarytocomplete
theaudit).
BPCTransactionsSupportingdocumentation(logs,receipts,card
companystatements,vouchers,reconciliationschedules,etc.)
supportingpurchasesmadeonselectedcardaccountsshouldbe
availableforreview. Inaddition,theagencyBPCProceduresManual
andCardholderAgreementsforBPCaccountsselectedforaudit
shouldalsobeavailableforreview.
- AttachlistsofpaymentvouchersandBPCaccountsthatwillbereviewed.
3. Sendauditnotificationlettertotheagencyapproximatelytwoweeksinadvance
ofauditfieldwork.
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
AUDIT NOTIFICATION (CONTINUED)
4. Fileauditnotificationletterinauditworkpapers.
5. Contactagencysfinancialmanageronetotwoweeksinadvanceofaudit
fieldwork,toscheduleanopeningconference. Confirmthemeetingtimeand
locationandverifythatappropriateagencystaffwillbeavailabletoattend.
- Manager(s)responsibleforfunction(s)beingaudited
- Managerresponsiblefortheagencysinternalauditfunction(ifany)
- Theagencysdesignatedprimarycontact(s)forrespondingtoaudit
findings
- Anyotherappropriateagencystaff
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
ORGANIZATION OF AUDIT WORKPAPERS
Organizecompletedauditworkpapersinthefollowingmanner:
IncludethefollowingdocumentsinaseparateGeneral Sectionoftheworkpapers:
- AuditPlanningChecklist,
- Priorletterofauditfindings,
- Auditnotificationletter,
- AuditPlanningMemo,
- Notesfrompriorauditworkpapers,
- OpeningandClosingConferenceMemos,and
- Anyotherinformationrelatedtotheaudit.
Attachcompletedworkpapers,includingAuditFindingsWorksheets,foraspecifictopic
(delegatedauditauthority,BPC,LocalFunds,CapitalAssets,etc.)totheassociatedaudit
checklistforthatsection.
Sectionsoftheauditworkpapersshouldbefiledinthefollowingorder
- DraftLetterofAuditfindings *
- General
- DelegatedAuditAuthority
- BusinessProcurementCard
- LocalFunds
- CapitalAssets
- Other(asnecessary)
* Cross-referencethedraftletterofauditfindingstoindividualAuditFindings
Worksheets.
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
OPENING CONFERENCE
Date: ___________ Time: _________ Location: _______________
1. Discussthepurpose/objectivesofthereview.
2. Identifyvouchers,BPCaccounts,capitalassets,LocalFunds,etc.thatyouwillbe
reviewing.
3. Discussproceduresfordocumentingauditfindings(AuditFindingsWorksheet).
4. RequestthatAuditFindingsWorksheetsbereturnedtoyoupriortotheclosing
conference,ifatallpossible.
5. Requestagencymanagementtoidentifytheagencysprimarycontactresponsible
forrespondingtoauditfindings. Thispersonwillcoordinatetheagencys
processingofAuditFindingsWorksheetsduringauditfieldwork.
AgencyContact(s): ______________________ _______________________
6. Confirmthatotherappropriateindividualsbeavailableforconsultationduring
auditfieldwork.
7. Scheduleaclosingconference. Time: _________ Date: _________
8. Documentindividualswhoattendedtheopeningconference:
_________________ __________________ __________________
_________________ __________________ __________________
_________________ __________________ __________________
9. Notes:
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
10. Fileopeningconferencenotesinauditworkpaperfiles.
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
DELEGATED AUDIT AUTHORITY
1. ObtainalistofFY02delegatedauditauthorityvouchersselectedforreviewfrom
theauditcoordinator(astatisticalsample73vouchersformostagencies;95%
confidencelevel;5%estimatedsampleerrorrate). Additionalvoucherswillbe
selectedforreviewifspecialtyreviewsarealsotobeperformed(hospitality,gifts,
memberships,registrations,travel,etc.)
a. VerifycompliancewithStatepoliciesandprocedures,statutesand
programrequirements.
b. Agreevoucherstosupportinginvoicesandanyotherrequireddocuments.
c. DeterminethatcapitalassetsareincludedontheAgencyInventoryCapital
OutlayReport(DAFR8460). Tracecapitaloutlayinventoryitemstothe
agencysinventoryrecords.
2. Obtainalistof27FY02voucherscodedtoexpendituresub-objectcode2592
fromtheauditcoordinator.
a. Performauditsteps1.a1.c,above.
b. Requestalldocumentsassociatedwithregistrationtransactions(meals,
lodging,rentalcarsandothertransportation,etc.). Inaddition,review
documentsforthefollowingitems:
- Thattraveltimesareconsistentwithconferencedates.
- Thatmealsprovidedareconsistentwithmealsreimbursedtothe
traveler.
- Thatlocaltransportationisused,ratherthanrentalcars.
- Dontquestiontheoperationalneedtoattendtheconference.
3. DocumentvouchersreviewedIncludethereportsofvouchersreviewedinaudit
workpapers.
4. PrepareAuditFindingsWorksheetsforauditexceptions:
- Attachcopiesofalldocuments(vouchers,invoices,etc.)supportingthe
auditfindingtotheAuditFindingsWorksheet.
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
DELEGATED AUDIT AUTHORITY
- ProvideAuditFindingsWorksheetandsupportingdocumentstothe
agencycontact.
5. Attachallsupportingworkpapersforsteps13abovetotheAuditChecklistfor
DelegatedAuditAuthority.
6. Fileworkpapersinauditworkpaperfile.
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
CELLULAR PHONE CHARGES
1. Judgmentallyselectpaymentvouchersforfivecellularphoneaccountsprocessed
duringthemostrecentmonthlyperiodforreview.
- Reviewusagesummarypagesprovidedinassociatedbillingstodetermine
whethercallingplansmeettheagencysongoingusageneeds.
Identifyinstanceswheretheagencyisbilledforexcessivelong
distance,roamingandhomecharges.
Also,identifyinstancesofnousage.
- Onanexceptionbasis,verifyonAnyWho,thatusageisforofficialstate
business.
Thenameofabusiness,individual,etc.,calledcanbeverifiedbyutilizing
AnyWho(http://anywho.com/rl.html). AnyWhocanonlyverifynumbers
thatarelistedinatelephonedirectory,socallsto/fromanothercellular
phonecannotbetested.
2. PrepareAuditFindingsWorksheetsforauditexceptions:
- Attachcopiesofalldocuments(vouchers,invoices,etc.)supportingthe
auditfindingtotheAuditFindingsWorksheet.
- ProvideAuditFindingsWorksheetandsupportingdocumentstothe
agencycontact.
- Obtainresponsestoauditfindingsfromagency.
3. Documentvouchersandphonenumbers/accountsreviewed.
4. AttachworkpapersforpreviousstepstoAuditChecklistforCellularPhone
Charges.
5. Fileworkpapersinauditworkpaperfile.
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
LOCAL FUNDS
Planning
1. ContactShirleyGilchrist(ChangeFunds,PettyCashFundsandCheckCashing
Funds)andGailBarnhart(ImprestFunds)toidentifyagencyLocalFundsthatare
authorizedasoftheauditdateperAccountsandReportsrecords.
2. AttachaFund Verification Formtotheauditnotificationletterandrequestthat
theagencyreturntheformtoAccountsandReportspriortothebeginningofaudit
fieldwork.
Fieldwork
1. Priortothebeginningofauditfieldwork,agreeLocalFundinformationthat
agencyprovidedonthe Fund Verification FormtoAccountsandReports
records. Note:BeawarethatBrettBauermaintainsrecordsofamountsagencies
haveactuallyestablishedinImprestFunds.
2. Onajudgmentalbasis,reviewseveraloftheagencysFY02ImprestandPetty
CashFundrestorationvouchersforPPMcompliance. Specialemphasisshouldbe
providedtothereviewofreceiptdocumentsandtransactionapprovals.Document
fundsandvouchersreviewed.
3. Onatestbasis,countaminimumofoneLocalCashFund(foreachtypeofLocal
CashFundmaintainedbytheagency). Ifproblemsaredetected,additionaltesting
mayberequired. Documentfundscountedandresults.
4. VerifythelocationofLocalCashFund(s)counted. Confirmthatthelocationis
consistentwiththeapplicationonfileinDivisionofAccountsandReportsfiles.
5. ReviewusageofImprestFunds(perbankstatements,monthlyreconciliations,
etc.)inrelationtotheamountcontainedintheFund.
6. PrepareAuditFindingsWorksheetsforauditexceptions:
- Attachcopiesofalldocuments(vouchers,invoices,etc.)supportingthe
auditfindingtotheAuditFindingsWorksheet.
- ProvideAuditFindingsWorksheetandsupportingdocumentstothe
agencycontact.
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
LOCAL FUNDS (CONTINUED)
7. Documentfundsandvouchersreviewed.
8. AttachworkpapersforpreviousstepstoAuditChecklistforLocalFunds.
9. Fileworkpapersinauditworkpaperfile.
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
AUDIT FIELDWORK BUSINESS PROCUREMENT CARDS
Audit Planning
1. ReviewtheresultsoftheprioryearsreviewofBPCanddeterminewhetherthe
agencyhasbeenprovidedanyspecialBPCprogramexemptions.
2. ObtainacurrentlistofBPCsissuedtoagencyemployeesbycardtype(regular,
contractaccounts,registrationaccounts,automotiveBPCs,1099reportable
transactions,crew/grouplodging,1099-reportableservices,etc.).
3. Obtainareportofrecentmonthlytransactions(dollarsandnumberof
transactions)bycardholder.
4. Basedonsteps13above,judgmentallyselectasampleofaccountsforreview.
Thesampleselectedshallincludecoverageofallagencyprogramparameters,as
approvedbyDepartmentofAdministration. Allaccountsshallbereviewedfor
smallerprograms. AccountsselectedforreviewshallbeidentifiedintheAudit
PlanningMemo.
Audit Fieldwork
1. ForeachBPCaccountselectedfortestingintheAuditPlanningMemo,review
transactionsincludedintheBPCbillingsforthemostrecentthree-monthperiod,
asoftheauditfieldworkdate. Reviewaminimumofonemonthstransactions
foreachaccountselectedforreviewinPlanningStep4,above. Performthe
proceduresdetailedbelow.
a. Verifythatalltransactionsaresupportedbydetailedreceiptdocuments.
b. Agreetransactioninformationperreceiptdocuments,BPClogsand
monthlystatementsreceivedfromUMB.
c. Agreetransactionsforcompliancewiththefollowingguidelines:
- Programrequirements(BPCGeneralProceduresdocument)
- Stateaccountingandpurchasingpolicies,proceduresandstatutes
d. Satisfyyourselfthatsignificantfindings,ifany,identifiedduringtheprevious
reviewhavebeenresolved.
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
AUDIT FIELDWORK BUSINESS PROCUREMENT CARDS
e. Ifacredit(s)isduetotheagency,verifyreceiptofthatcredit(s)ona
subsequentmonthsBPCstatement.
f. Determinethatcapitalassets,ifany,chargedtoBPCswereincludedon
theAgencyInventoryCapitalOutlayReport(DAFR8460). Tracecapital
assetstotheagencysinventoryrecords.
g. Determinethat1099reportabletransactions(ifany)wereproperly
processed..
- 1099reportabletransactionsshouldbecodedtoappropriate1099
reportablesub-objectcodes.
- Verifythattheagencyreported1099reportabletransactionstothe
AccountsandReportsControlTeam,whenappropriate.
(CoordinatethisreviewwithDonBeck.)
2. DocumentBPCaccountsreviewedinauditworkpapers.
3. PrepareAuditFindingsWorksheetsforauditexceptions:
- Attachcopiesofallsupportingdocuments(UMBBankbillingstatements,
receipts,BPClogs,etc.)supportingtheauditfindingtotheAuditFindings
Worksheet.
- ProvidetheAuditFindingWorksheetsandsupportingdocumentstothe
agencycontact.
5. AttachworkpapersforpreviousstepstotheAuditChecklistforBPC.
6. Fileworkpapersinauditworkpaperfiles.
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
CAPITAL ASSETS
Annual Certification of Inventory
1. Determinewhethertheagencysubmittedannualcertificationofinventory
documentsforthepreviousfiscalyeartotheAuditServicesTeam.
- Alogofcertificationsreceivedcanbeviewedatthefollowinglocation:
G:\Acctserv\Audit\Contracts\STAT02(XLS)
Capital Asset Management
2. Obtainacopyoftheagencysformalpolicytoensurethereasonablesafeguarding
ofcapitalassets(includingthoseitemsvaluedlessthan$5,000). (RefertoFiling
No.13,001oftheA&RPolicyandProcedureManual.)
3. Verifythattheagencyhasdesignatedapropertymanagementofficer.
4. Reviewtheagencyscapitalassetspolicytoensurethatthefollowingitemsare
addressed:
- Responsibilitiesofthepropertymanagementofficer
- Assetownershipcriteria,includingusageanddisposalofassetsasdefined
inFilingNo.13,001oftheA&RPolicyandProcedureManual
- Requirementforthereportingofstolenassetstoemployeessupervisor,
PropertyManagementOfficerandappropriatelawenforcementagency
- Specificationthateachagencyemployeehasaresponsibilitytosafeguard
agencyassetsregardlessofvalue,includingthosedesirableitemssuchas
calculators,cameras,recorders,powertools,officemachines,notebook
computers,software,weapons,etc.
Physical Verification of Capital Assets
3. Aphysicalverificationofanagencyscapitalassetswillbeconductedonathree-
yearrecurringcycle. Ifsignificantproblemswerefoundonthepreviousaudit,a
follow-upphysicalinventorywillbeconductedduringthecurrentaudit.
4. Obtainacurrentcopyoftheagencyscapitalassetslistingforitemsgreaterthan
$5,000.
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
AUDIT FIELDWORK CAPITAL ASSETS
5. Judgmentallyselect5060oftheagencyscapitalassets,valued$5,000ormore,
forphysicalverification. Indicatebelowthemethodusedtoselectassetsfor
testing:
- EveryNthitemontheagencyscapitalassetslisting,
- Byassetlocation(city,building,room,etc.)Pleasespecifiy: ____________
_______________________________________________________________
- Bycategory(electronicitems,etc.)Pleasespecify: ___________________
__________________________________________________________________
- OtherPleasespecify: ___________________________________________
6. Determinewhethertheagencycanaccountforthecapitalassetsselectedinstep5
above.
a. Performaphysicalinventoryoftheagencyscapitalassetsselectedinstep
5above. Itiscriticalthattheagencysinventoryperson(s)participatein
thephysicalinventory.
b. Determinewhethertheagencymaintainsinventoryrecordsinamanner
thatfacilitatesthephysicalverification/accountabilityofinventoryitems.
c. Ifanitemcannotbelocated,determineifaformDA110orother
documentwasprocessedforthatitempriortothebeginningofaudit
fieldwork.
Alsobeawarethatagenciesarenotrequiredtoimmediatelywrite-off
capitalassetsthatcannotbelocated. Itisadvisedthatagenciesnote
missingitemsintheircapitalassetrecordsandnotwrite-offthoseitems
forseveralyearsunlesstheagencyiscertainthattheitemsarenolongerat
theagency.
7. Iftheagencyisnotabletoaccountforacapitalassetitemduringauditfieldwork,
asktheagencytocompleteaVerificationofInventorySampleItemNotObserved
formandtoforwardtheformtoourofficeoncetheitemhasbeensubsequently
locatedandphysicallyverified.
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
AUDIT FIELDWORK CAPITAL ASSETS
8. Also,iftimeisnotavailabletoverifyallcapitalassetsselectedduringaudit
fieldwork,provideverificationformstotheagencyandaskthattheformsbe
returnedtoourofficeoncetheagencyhasphysicallyverifieditems(withintwo
weeksoftheendofauditfieldwork).
9. Documentcapitalassetsreviewedintheauditworkpapers. Notethestatusof
eachitemintheworkpapers(e.g.,verified,missing,DA110previouslyprocessed,
agencyfollowing-up,etc.)
Verification that Newly Purchased Assets Are Recorded in Capital Asset Records
10. ObtaintheagencysDAFR8460(MonthlyCapitalAssetExpenditureReport)for
arecentmonthandverifythattheagencyisrecordingallnewpurchasesofcapital
assetsintheagencyscapitalassetslisting. Documenttestingperformedand
results.
General
11. Summarizeallexceptionsandprovidethatsummarydocumentandsupporting
photocopiesofauditworksheetstotheagencycontact.
12. AttachworkpapersforpreviousstepstotheAuditChecklistforCapitalAssets.
13. Fileworkpapersinauditworkpaperfiles.
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
COMMUTING USE OF STATE OWNED VEHICLES
Audit Planning
1. Areviewofthecommutinguseofstateownedvehicleswillonlybeperformedat
selectedagencies.
2. ObtainthemostcurrentreportofCentralMotorPoolVehiclespermanently
assignedtoindividualagencies(Job01681)preparedbyDivisionofFacilities
Management.
3. ObtaintheStatewideVehicleRegistrationInventoryreportpreparedbyCentral
MotorPool). ThisreportlistsbothagencyownedandCentralMotorPoolowned
vehicles.
4. ObtainthemostcurrentRequestForExemptionFromthe10-MileLimitationon
State-OwnedOrLeasedVehiclesreportpreparedbytheDivisionofFacilities
ManagementFiscalOffice. Thisreportlistsagencyemployeeswhohavebeen
approvedtoexceedthestatesone-way10milecommutinglimitforstatevehicles
(KAR1-17-2A).
Sample Selection
1. Judgmentallyselectfivevehicles/employeesfortesting:
a. Selectacrosssectionofagencystaffandvehicles.
b. Donotselectvehiclesforwhichcommutingfringebenefitincomereporting
requirementswillobviouslynotapply(forexample,trailers,heavytrucks,
buses,etc.).
c. Giveemphasistonewervehicles.
d. Includeseveraloftheagencysemployees(ifany)whohavebeenapproved
byDepartmentofAdministrationtoexceedthestates10-mileone-way
commutinglimit.
2. RequestDailyTravelLogsforthemostrecent6-monthperiodavailableforthe
vehiclesselectedinStep1,above.
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
COMMUTING USE OF STATE OWNED VEHICLES (CONTINUED)
3. ReviewDailyTravelLogstoidentifyemployeeswhocommuteinstate-owned
vehicles.
4. Iftheemployeecommutedinastateownedvehicle,determinewhetherthe
employeespurposeforcommutingwasappropriateperInformationalCircular
02-P-042.
5. Iftheemployeecommutedmorethantenmilesone-wayinastateownedvehicle,
determinewhetherDepartmentofAdministrationapprovalwasobtainedforthe
commute. (KAR-1-17-2A)
6. DocumentexceptionsonAuditFindingsWorksheets. Attachcopiesofall
documentssupportingauditfindingtotheAuditFindingWorksheet.
7. ProvidetheAuditFindingWorksheetsandsupportingdocumentstotheagency
contact.
8. AttachworkpapersforpreviousstepstotheAuditChecklistforCommutingUse
ofState-OwnedVehicles.
9. Fileworkpapersinauditworkpaperfiles
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DIVISIONOFACCOUNTSANDREPORTS
AUDITSERVICESTEAM
AUDITCHECKLIST
CLOSING CONFERENCE
Date: __________________
1. Provideanoverallsummaryofauditfindingsandallowagencymanagementan
additionalopportunitytoclarifytheirresponsestospecificauditfindings.
Iftherearealargenumberofauditfindings,itisimportantthatagency
managementunderstandsthatthenumberoffindingswillbeofconcerntothe
managementofAccountsandReports,evenifthesignificanceofindividual
findingsisnotconsideredtobeserious.
2. Notewhetheradditionalfollow-upistobeperformedbyeithertheagencyor
yourselfonspecificissues/concerns. (Ateleconferencemaybescheduledata
laterdatetodiscussauditfindings/proceduresnotresolvedatthetimeofthe
closingconference.)
3. Documentmanagementsspecificcomments.
4. Informmanagementthatadraftletterofauditfindingswillbeprovidedfortheir
review,priortoissuanceofafinalletter.
- Theletterofauditfindingswillbeaddressedtotheagencyschieffinancial
officer. (ThecoverletteraccompanyingthedraftwillbesignedbyJerry
Serk.)
- Theagencywillbeaskedtoprovideitswrittencommentsregardingthedraft
toAuditServiceswithintwoweeksofthedateofthecoverletter.
- AcopyofthefinalletterofauditfindingswillbeforwardedtoLegislative
DivisionofPostAuditalongwiththeagencyswrittencomments.
5. Documentindividualswhoattendedtheclosingconference.
___________________ ____________________ __________________
___________________ ____________________ __________________
6. Fileclosingconferencenotesinauditworkpaperfiles.
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