tailieunhanh - audit sanitary district no 7 internal controls_part2

Tóm tắt chứa tất cả các tài khoản cần thiết để phản ánh tình hình tài chính và kết quả hoạt động của Khu Học Chánh. Ví dụ, các huyện không sử dụng kế toán trở ngại, và kết quả là, nó không phản ánh được trách nhiệm của mình cho các hoá đơn chưa thanh toán. chuyển số dư tài khoản tiền mặt kết thúc trong một năm cho số dư đầu cho năm tiếp theo. | Executive Summary contain all the accounts needed to reflect the financial position and results of operations of the District. For example the District did not use encumbrance accounting and as a result it did not reflect its liability for unpaid invoices. carry forward the ending cash account balances for one year to the beginning balances for the next year. Cash accounts are permanent balance sheet accounts and their balances should be carried from one period to the next. Any year-end adjustment to these balances should be reflected in the accounting records. contain up to date balances. For example the balance listed for the Unappropriated Surplus Fund Balance as of December 31 2008 was actually the fund balance amount as of December 31 2006. Accounting records were kept on Excel spreadsheets that were large multi-column and row schedules. Excel s functionality was not being used to its full capacity nor were there written instructions for their use for anyone to use as a reference. We noted that the Accountant was the only employee who could explain how each schedule was created and or how they interrelated. The District s claim book represented a list of all paid claims. The claim book and check register were not reconciled to each other. We found discrepancies between the voucher amounts and the total of the related invoices entered into the claim book which resulted from data input errors. These errors hindered the reliability of the claim book as the source to review for duplicate payments. Bank Accounts and Bank Reconciliations The District reconciled the operating bank account balance to its check register and the payroll bank account balance to its payroll check register but did not reconcile either bank balance to the general ledger. Such reconciliation is important to identify any errors or irregularities in the banking transactions and or the general ledger. Our comparison of the bank and check register balances to the general ledger revealed some .