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NCJRS Abstract

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NCJ Number: 73678 Find in a Library
Title: Noth Dakota - Parole and Probation Department - Examination for the Years Ended June 30, 1978 and June 30, 1977 - Audit Report
Corporate Author: North Dakota Office of State Auditor
United States of America
Date Published: 1978
Page Count: 18
Sponsoring Agency: North Dakota Office of State Auditor
Bismarck, ND 58505
Format: Document
Language: English
Country: United States of America
Annotation: A review of the North Dakota Parole and Probation Department in Bismarck, North Dakota, showed that generally the financial controls were functioning effectively for 1977 and 1978, although procedures relating to fixed assets and expenditures could be improved.
Abstract: The State auditor exmined the balance sheet of the North Dakota Department of Parole and Probation at June 30, 1978 and 1977 and the related statments of revenues and expenditures and changes in fund balances for the years then anded. The examination was made in accordance with generally accepted auditing standards and included such tests of the accounting records and other auditing procedures that were condsidered necessary in the circumstances. It was found that 15 percent of the department's fixed assets do not have an assigned valuation. These items should be capitalized at their fair market value on date received in order to conform with generally accepted accounting principles. It is also recommended that sufficient proper recording and the accountability of the fixed asset inventory. Other recommendation are to discontinue the manual expense ledger and to implement two previous recommendations concerning the receipt and distribution of payroll checks and removing authorization of expenditures from the employee who prepares vouchers for payment. Tables are provided.
Index Term(s): Audits; Financial management; North Dakota; Probation or parole agencies
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