ࡱ> Y[X bjbj :*hh  8?<{$\`^+\-\-\-\-\-\-\^aZ-\"""-\B\   "+\ "+\  jPWFd!DdT2\X\0\TaPBadWW&aW`vNT D<-\-\\""""a : Audit Status Report As of November 3, 2008 State Legislative Audit Activities Ongoing Activities The Division of Legislative Audit completed field work on the Distance Education audit in July and conducted an exit conference with UA on July 31, 2008. This review was focused primarily on the efficiency with which distance education courses are delivered and if technology has been utilized to the greatest extent possible. The draft management letter is anticipated in the next few weeks. External Audit Reports & Activities Final Reports Issued: University of Alaska FY08 Financial Statements (KPMG) No findings ֱBookstore Inventory Observation (Kohler, Schmitt & Hutchison) Comment: The auditor was unable to opine on the inventory at cost due to the lack of application controls for their point-of-sale system, but did state that the inventory count and valuation at retail was reasonably accurate. In accordance with GAAP, the bookstore reports their inventory in the annual financial statements at cost. The auditors report was forwarded to KPMG for consideration in their annual financial statement audit. KPMG stated last year and this year that the ֱBookstore inventory is not material to the universitys financial statements. However, it remains a concern from a management perspective. FY09 Fringe Benefit Forward Pricing Proposal Report (DCAA) No findings Work in Progress: University of Alaska TRS, PERS, and SSA (SOA Department of Administration) UA Foundation and Consolidated Fund FY08 (KPMG) Education Trust of Alaska FY08 (PWC) UA FY08 A-133 Single Audit (KPMG) KUAC FY08 Financial Statement and CPB Report (RJ&G) FY2009 Annual Audit Plan (Italic Items - have been completed or are in progress) KPMG External Audit Support Year-end cutoff Inventory observation Cash disbursements & bank transfers Cash depositories Auxiliary fund analysis Unexpended Plant fund addition Function and System Reviews General Controls in progress, this is an ongoing project Continuous Controls Monitoring in progress, this is an ongoing project UAA Cash Receipts Departmental Review Follow-up Audits UAF Cash Receipts ProCard Travel Rural Campus Review Follow-up Audits UAS Cash Receipts Travel Grants & Contracts Follow-up Audit Information Systems Reviews Data Security External Review Follow-up Campus IT General Controls Rural Campus Information Security Statewide Cash Receipts Travel Follow-up Audits Special Requests UAA Facilities Planning & Construction     Audit Status Report: Page  PAGE 2 of  NUMPAGES 2  FILENAME \p Z:\JEANNIE P TRANSFER\Board Meetings 2008\2008 12 01-02\2008 12 01-02 References\Audit Status reference.doc Page  PAGE 1 of  NUMPAGES 2 $*+,OVab Ϳ}sf\sRH>s4h_yOJQJaJhIhOJQJaJhPcOJQJaJhKOJQJaJhOJQJaJhrEhrEOJQJaJh6oOJQJaJhMhlhOJQJaJhMhOJQJaJhMh% OJQJaJhMhlh>*OJQJaJhMhgtUOJQJaJhMhM5OJQJaJhq5OJQJaJh_y5OJQJaJhMhW5OJQJaJhMh% 5OJQJaJ+,Ob  ) m & o p `gdB)`gdDMQ^gdX`gd6oxgd) Lxgdj7 hx^hgdNxgd1xgdlhgdlh$a$gd%   ) ^ l m o z % & ` n o p xy~˾}ymehTdhM>*hKsCJOJQJaJhB)hjhphj7 hJhXh9bwh9bwCJh9bwhXCJhXh6ohihDMQhhTdhj7>*hhNOJQJaJhrEhrEOJQJaJh_yOJQJaJh6oOJQJaJhOJQJaJhNpOJQJaJ' "Dx 0BZyz-ARVxgdmCgd$gdzgdV?`gdmC`gdMxgdMgdS`gdG`gdDMQ~  xyz+,-½¦zj[O@hmChV?OJQJ^JaJh#OJQJ^JaJhdhmCOJQJ^JaJhOuwhhm6OJQJ^JaJhhm6OJQJ^JaJhz6OJQJ^JaJ"hV?hV?5OJQJ\^JaJh6o5OJQJ\^JaJh h6 h6 hM6h hM6 h(7WhMhV?hM5hnhM6hMhM6hMhTdhM>* h6o>*-@AQRVcdescSCS4haWh$OJQJ^JaJh6oh6o6OJQJ^JaJh6ohV?6OJQJ^JaJh6ohmC6OJQJ^JaJ"h6oh6o5OJQJ\^JaJhmCh6oOJQJ^JaJh6oOJQJ^JaJhdh6oOJQJ^JaJ"hV?hV?5OJQJ\^JaJ"h6ohmC5OJQJ\^JaJh6ohV?OJQJ^JaJh6ohmCOJQJ^JaJh6oh6oOJQJ^JaJVemt4VaovgdmCgd$gd$gdaWxgd NgdV?xgd6ogd6oV`anouvŶzm]UQUQUQUQB>h)h*;lh)CJOJQJaJh"\jh"\Uh6oh6o6OJQJ^JaJh$5OJQJ^JaJhmChmCOJQJ^JaJhdhmCOJQJ^JaJh6oh6oOJQJ^JaJh6oh$OJQJ^JaJh6ohmCOJQJ^JaJhV?5OJQJ^JaJh$h$5OJQJ^JaJhaWhV?OJQJ^JaJhaWhaWOJQJ^JaJ gd$$a$0^0$a$gd|$a$gd.$a$gd#<gde $a$gde  zzzsgsgjh)CJUh h)CJhjh)0JCJU h)CJ h)CJh|CJhmHnHujh)CJUh h)CJhh|CJOJQJh)h#<h)CJh|0JCJmHnHujh#<h)0JCJUh)0JCJh|0JCJh#<h)0JCJ%h6oh6o6OJQJ^JaJh"\h) h)CJhjh)CJUhh|CJhmHnHu8 0 0&P:p*;l/ =!"#$% ^ 2 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH D`D NormalCJOJQJ_HmH sH tH ZZ  Heading 1&$$ !0@&^`0a$5CJ\\  Heading 2&$$ !0@&^`0a$ 5>*CJBB  Heading 3$$@&a$5CJZZ  Heading 4&$$ !p0@&^p`0a$5CJZZ  Heading 5&$$ !0@&^`0a$5CJJJ  Heading 6$$@&^a$>*CJJJ  Heading 7$$xx@&a$>*CJJJ  Heading 8$$@&a$5CJOJQJV V  Heading 9 $$p0@&^p`0a$ 5OJQJDA`D Default Paragraph FontViV  Table Normal :V 44 la (k (No List 8B8 Body Text$a$CJ4@4 Header  !4 @4 Footer  !.)@!. 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