Chương 2: Sự thiếu hụt kiểm soát nội bộ Các bộ phận không hòa giải các tài khoản tin cậy tù nhân để cân bằng ngân hàng Hòa giải của các hồ sơ kế toán để báo cáo ngân hàng cung cấp đảm bảo rằng các quỹ được hạch toán và ngăn ngừa các hành vi trộm cắp, biển thủ các quỹ. | Chapter 2 Internal Control Deficiencies The department does not reconcile inmate trust accounts to bank balances Reconciliation of accounting records to bank statements provides assurance that funds are properly accounted for and prevents the theft or misappropriation of funds. The inmate trust bank account at the Women s Community Correctional Center has not been reconciled since 1999. Additionally for the other seven facilities we found that the ITA system balance did not equal the reconciled bank balance. Exhibit details the ITA system balances bank reconciliation balances and differences between the two for each facility. Exhibit ITA System Balances Bank Reconciliation Balances and Differences Between the Balances for Each Facility as of June 30 2001 Facility ITA System Balance Bank Reconciliation Balance ITA in excess less than Bank Reconciliation Halawa Correctional Facility 363 523 259 870 103 653 Waiawa Correctional Facility 57 352 65 657 8 305 Oahu Community Correctional Center 155 015 195 357 40 342 Women s Community Correctional Center 36 078 Kulani Correctional Facility 66 129 39 072 27 057 Hawaii Community Correctional Center 62 513 58 370 4 143 Maui Community Correctional Center 147 074 137 983 9 091 Kauai Community Correctional Center 64 055 63 505 550 The bank account has not been reconciled since 1999. Unable to determine the difference as the reconciled balance of the bank account is unknown. This is trial version Chapter 2 Internal Control Deficiencies The department reconciles the current month s inmate account transactions and does not perform a reconciliation between the ITA system balance and the bank balance. We found discrepancies totaling 21 000 between the ITA system and the reconciled bank balances relating to transactions occurring between July 1 2000 and June 30 2001 for four facilities that had balances available for both dates. The business office for each facility is responsible for reconciling the ITA .
