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audit sanitary district no 7 internal controls_part5

Kết quả kiểm toán và khuyến nghị Kết thúc số dư tài khoản sổ cái chung trong một năm không luôn luôn đồng ý với các cân đối bắt đầu cho năm tiếp theo. Ví dụ, Bank of America (trước đây là Hạm đội Ngân hàng) số dư tài khoản tiền mặt là 31 tháng 12, năm 2006 là $ 404,615 cho mỗi sổ cái tổng hợp năm 2006 là hơn $ 291 so với tháng 1, năm 2007 cân bằng được ghi trong sổ cái chung năm 2007 của $ 404,324. | Audit Findings and Recommendations Ending general ledger account balances for one year did not always agree with beginning balances for the next year. For example the Bank of America formerly Fleet Bank cash account balance as of December 31 2006 of 404 615 per the 2006 general ledger was 291 more than the January 1 2007 balance recorded in the 2007 general ledger of 404 324. 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. The balances listed in the annual general ledger workbooks were not up-to-date. 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. As a result the trial balance did not agree with the audited financial statements. The Excel general ledger is maintained on a modified accrual basis while the Access claim book is kept on a cash basis this may lead to timing differences and reporting errors if accrual reversing and adjusting entries are not posted or are posted incorrectly. For example a 561 invoice received from Accurate Fire Equipment on December 29 2006 was paid by the District on January 10 2007. The disbursement was properly included in the accounts payable amount recorded as of December 31 2006 in the District s audited financial statements. However we found no evidence that the reversing entry was posted in 2007 and as a result the expense may also have been recorded in the 2007 general ledger. Inconsistencies in the Access Claim Book The District s claim book represents all paid claims. The Accountant refers to the claim book to ensure that an invoice submitted for payment was not previously paid. Our review disclosed that reconciliation between the claim book and cash disbursements is not performed. We found discrepancies between the voucher amounts and the total of the related .