ࡱ> npm Qbjbj :Db  _____sss8L\sZ^SS]]]]]]]T`bf]_]__^!!!__]!]!!jQX!sd7V2]*^0Z^iV\cL\cdXX&\c_%YvJT!D<]] Z^\c %: Audit Status Report As of March 17, 2009 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. We have not received the draft management letter as of current date. External Audit Reports & Activities Final Reports Issued: UA Foundation and Consolidated Fund FY08 (KPMG) No findings were reported. Education Trust of 91ֱFY08 (PWC) No findings were reported. UA FY08 A-133 Single Audit (KPMG) - One finding regarding student financial assistance. A total of 19 title IV recipients from UAF, UAA, and UAS had withdrawn from courses but were not identified as withdrawn in a timely manner and funds were not correctly calculated for refund back to the awarding agency. Or, as in one case, the refund was allocated to the wrong loan fund. This finding was classified as a significant deficiency but not a material weakness. KUAC FY08 Financial Statement and CPB Report (RJ&G) No findings were reported but there was an adjusted misstatement pertaining to the write-off of potentially impaired equipment. The amount was $34,500 and considered to be immaterial. Therefore it was not corrected and will depreciate out through its natural life. Work in Progress: University of 91ֱTRS, PERS, and SSA (SOA Department of Administration) FY07 Incurred Costs for Fringe Benefits (DCAA) FY08 Incurred Costs for Fringe Benefits (DCAA) 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: CRCD Center for Distance Education and Rural College Bookstore 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 OIT Risk Assessment Banner Student Module this is related to the Data Security External Review Follow-up under information systems reviews above FY2009 Audit Plan Progress Due to staff turnover, a newly implemented, mandatory rule at Statewide that we must wait two months minimum to begin recruitment for vacated positions, and time spent training new staff we are currently behind schedule with our annual audit plan that was approved in June 2008. The audits that will not likely occur this year and the reason for each is explained in the chart below: AuditReason for Non-completion in FY09UAA Departmental ReviewAuditor departure from the department on 12/1 plus the mandatory waiting period before recruiting to fill vacant positionsUAF Cash ReceiptsOne audit required three auditors, reducing into our time available for this auditUAF ProCardOne audit required three auditors, reducing into our time available for this auditSW Follow-up AuditsNo fall 2008 student internCampus IT General ControlsDirector aided new auditors with their assigned projects and could not complete planned IT auditsRural Campus Information SecurityDirector aided new auditors with their assigned projects and could not complete planned IT audits Recruitment A student intern began work on March 2 and will be with us for the spring semester at a minimum. If she does not stay through the summer we will recruit for a summer intern. We began recruitment for the vacant auditor position and are conducting interviews the week of March 16. Other Department Activities In January 2009 we began performing our Quality Assessment Review (QAR) per guidelines by the Institute of Internal Auditors. The QAR is a separate agenda item for todays meeting.     Audit Status Report Page  PAGE 3 of  NUMPAGES 3 Audit Committee Agenda: Page  PAGE 3 of  NUMPAGES 3 Audit Status Report Page  PAGE 1 of  NUMPAGES 1  FILENAME \p Y:\Board Meetings 2009\2009 04 08-09\2009 04 08-09 References\Reference - Audit Status.doc Audit Committee Agenda: Page  PAGE 1 of  NUMPAGES 1 "'()*MT_` ǹǫvi\OB\5h3]hKOJQJaJh3]hOJQJaJh3]hrEOJQJaJh3]h6oOJQJaJh3]hlhOJQJaJh3]hOJQJaJh3]h% OJQJaJh3]hlh>*OJQJaJh3]hgtUOJQJaJh3]hM5OJQJaJh3]hq5OJQJaJh3]hG5OJQJaJh3]h_y5OJQJaJh3]hW5OJQJaJh3]h% 5OJQJaJ)*M`  ) v 'VgdS`gdDMQ x`gd]% x^gdJ>xgd) Lxgdj7 hx^hgdNxgd1xgdlhgdlh$a$gd%   ) Q X u v J ̿٥~rg[PEP[PEP[Eh3]hJ>OJQJh3]hGOJQJh3]hG>*OJQJh3]hOJQJh3]hj7>*OJQJh3]hrEOJQJaJh3]h6oOJQJaJh3]h ROJQJaJh3]h OJQJaJh3]hOJQJaJh3]hNpOJQJaJh3]h_yOJQJaJh3]h}HOJQJaJh3]hIhOJQJaJh3]hPcOJQJaJJ W '߼tht\thPhh3]h6OJQJh3]hM5OJQJh3]hM6OJQJh3]hMOJQJh3]h6o>*OJQJh3]hM>*OJQJh3]hKsCJOJQJaJh3]hjOJQJh3]hpOJQJh3]hj7OJQJh3]hG>*OJQJh3]hJ>>*OJQJh3]hGOJQJh3]hJ>OJQJh3]h]%OJQJ=Og'+:N_crzxgd6ogd6oxgdmCgd$gdzgdV?`gdmC`gdMxgdM'+89:MN^_c"#?෪rdrVHrHh3]hV?6OJQJaJh3]hmC6OJQJaJh3]hG6OJQJaJh3]h6o6OJQJaJh3]hmC5OJQJ\aJh3]h6oOJQJaJh3]hV?OJQJaJh3]h#OJQJaJh3]hmCOJQJaJh3]hhm6OJQJaJh3]hz6OJQJaJh3]hV?5OJQJ\aJh3]h6o5OJQJ\aJ#?g ?Eg $$Ifa$gdB/qgdzxgdB/qgdmCgd$gd$gdaWxgd NgdV??Lfg 8˽yk]O]A4h3]hB/qOJQJaJh3]h*>*OJQJaJh3]h;6OJQJaJh3]hB/q6OJQJaJh3]hG6OJQJaJh3]h6o6OJQJaJh3]hmCOJQJaJh3]h6oOJQJaJh3]h$6OJQJaJh3]hmC6OJQJaJh3]hV?5OJQJaJh3]h$5OJQJaJh3]hV?OJQJaJh3]haWOJQJaJh3]h$OJQJaJ?h 18`bmn ^foq8BGzxthqzjhqzUh3]hGOJQJaJh3]hOJQJaJh3]h OJQJaJh3]h*>*OJQJaJh3]hpOJQJaJh3]h-+OJQJaJh3]hB/qOJQJh3]hB/q5OJQJh3]hB/qOJQJaJh3]h*OJQJaJ-gh{{ $IfgdL {kd$$Ifl0,"LL t0644 laytB/qa{r $Ifgd-+ $IfgdL {kd$$Ifl0,"LL t0644 laytB/qabn{r $Ifgd-+ $IfgdL {kd $$Ifl0,"LL t0644 laytB/q{{ $IfgdL {kd$$Ifl0,"LL t0644 laytB/qp{{ $IfgdL {kd$$Ifl0,"LL t0644 laytB/qpq{{ $IfgdL {kd$$Ifl0,"LL t0644 laytB/q8}}}}vtttttttxgd xgdB/q{kd$$Ifl0,"LL t0644 laytB/q  "#-./012JOPVWXY]^hijklmӼӼƢ||o|||o|fh#<h;CJho/d0JCJmHnHujh#<h;0JCJUh;0JCJh#<h;0JCJh;h*;lh;CJOJQJaJho/d0JmHnHujh;0JUjheh;0JUheh;0Jh;CJOJQJh*;lh;CJOJQJhqzjhqzU(12lmNOPQxgd $a$0^0 $a$gdP9$a$gdP9$a$gd.$a$gd#<gde $a$gde$a$gd~71289:;<?@JKLMNO÷÷}vjvj]jvho/dCJhmHnHujh;CJUh h;CJhho/d0JCJmHnHuh;0JCJjh;0JCJU h;CJ h;CJh3]CJhmHnHujh;CJUh h;CJhh; h;0Jho/d0JmHnHujh;0JUheh;0Jjheh;0JU#OPQh3]hGOJQJaJhqz8 0 0&P:p*;l/ =!"#$% $$If!vh5L5L#vL:V l t065LytB/q$$If!vh5L5L#vL:V l t065LytB/q$$If!vh5L5L#vL:V l t065LytB/q$$If!vh5L5L#vL:V l t065LytB/q$$If!vh5L5L#vL:V l t065LytB/q$$If!vh5L5L#vL:V l t065LytB/q$$If!vh5L5L#vL:V l t065LytB/q^ 2 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH D`D NormalCJOJQJ_HmH sH tH ZZ  Heading 1&$$ !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 FontVi@V  Table Normal :V 44 la (k (No List 8B8 Body Text$a$CJ4@4 Header  !4 @4 Footer  !.)@!. Page Number^C2^ Body Text Indent$ & F H^a$CJRRBR Body Text Indent 2$^a$CJLTRL Block Textp]^p`CJ^Sb^ Body Text Indent 3$0x^`0a$CJ>'q> Comment ReferenceCJFF  Comment Text$a$ CJOJQJHH 3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!Ptheme/theme/theme1.xmlYOo6w toc'vuر-MniP@I}úama[إ4:lЯGRX^6؊>$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3ڗP 1Pm \\9Mؓ2aD];Yt\[x]}Wr|]g- eW )6-rCSj id DЇAΜIqbJ#x꺃 6k#ASh&ʌt(Q%p%m&]caSl=X\P1Mh9MVdDAaVB[݈fJíP|8 քAV^f Hn- "d>znNJ ة>b&2vKyϼD:,AGm\nziÙ.uχYC6OMf3or$5NHT[XF64T,ќM0E)`#5XY`פ;%1U٥m;R>QD DcpU'&LE/pm%]8firS4d 7y\`JnίI R3U~7+׸#m qBiDi*L69mY&iHE=(K&N!V.KeLDĕ{D vEꦚdeNƟe(MN9ߜR6&3(a/DUz<{ˊYȳV)9Z[4^n5!J?Q3eBoCM m<.vpIYfZY_p[=al-Y}Nc͙ŋ4vfavl'SA8|*u{-ߟ0%M07%<ҍPK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!Ptheme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] Q D DDad J ?OQ !gapQ&-/4?Aahjoz|#CJLQ\^d!!!t!t8@0(  B S  ?, ,& ,f ,R, ,T ,O,P RR9*urn:schemas-microsoft-com:office:smarttagsState9*urn:schemas-microsoft-com:office:smarttagsplace=*urn:schemas-microsoft-com:office:smarttags PlaceType=*urn:schemas-microsoft-com:office:smarttags PlaceName ؝ "0OY]k1;?MORakOR3"'(__``)&  " " L "0OY]k1;?MNNRJW&8 mmOR;d 2U b.K0i >zqu]byvz4 dgNG!(k$6K0F0FY=$@tE+'A7_qCvOFh|qP P!bh ',dr(+5gM3vw *@h ^`OJQJo(h^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh ^`OJQJo(h ^`OJQJo(oh ^`OJQJo(h   ^ `OJQJo(h OO^O`OJQJo(oh ^`OJQJo(h ^`OJQJo(h ^`OJQJo(oh ^`OJQJo(h ^`OJQJo(h ^`OJQJo(oh pp^p`OJQJo(h @ @ ^@ `OJQJo(h ^`OJQJo(oh ^`OJQJo(h ^`OJQJo(h ^`OJQJo(oh PP^P`OJQJo(^`OJPJQJ^Jo(- xx^x`OJQJo(o HH^H`OJQJo( ^`OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( X X ^X `OJQJo(o (#(#^(#`OJQJo(^`OJPJQJ^Jo(- xx^x`OJQJo(o HH^H`OJQJo( ^`OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( X X ^X `OJQJo(o (#(#^(#`OJQJo(@0^`0.@P^`P.@P0^P`0.@ 0^ `0)@ 0^ `0()@0^`0()@0^`0()@`0^``0()@00^0`0()p0p^p`0o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.hpp^p`.h@ @ ^@ `.hL^`L.h^`.h^`.hL^`L.hPP^P`.h  ^ `.hL^`L.h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHp0p^p`0o(.pp^p`OJQJo(hH-^`OJQJ^Jo(hHo  ^ `OJQJo(hH  ^ `OJQJo(hHxx^x`OJQJ^Jo(hHoHH^H`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh ^`OJQJo(h ^`OJQJo(oh ^`OJQJo(h   ^ `OJQJo(h RR^R`OJQJo(oh ""^"`OJQJo(h ^`OJQJo(h ^`OJQJo(oh ^`OJQJo(p0p^p`0o(.  ^ `. L ^ `L.xx^x`.HH^H`.L^`L.^`.^`.L^`L.h ^`OJQJo(h ^`OJQJo(oh ^`OJQJo(h   ^ `OJQJo(h OO^O`OJQJo(oh ^`OJQJo(h ^`OJQJo(h ^`OJQJo(oh ^`OJQJo(808^8`0o(. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHhpp^p`.h@ @ ^@ `.hL^`L.h^`.h^`.hL^`L.hPP^P`.h  ^ `.hL^`L.p0p^p`0o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.@h ^`OJQJo(h^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hH hh^h`OJQJo(K0yvwOF 2U _qC',d4 +5g+'A>I qu]NG!0i P!bFY=$@3v;d$ qPPȆ @h ^`OJQJo(Ά!^`OJQJ^Jo(hHoΆ"pp^p`OJQJo(hHφ#@ @ ^@ `OJQJo(hH(φ$^`OJQJ^Jo(hHoφ%^`OJQJo(hHφ&^`OJQJo(hHφ'^`OJQJ^Jo(hHoPs(PP^P`OJQJo(hH                  w        w        ,                           P                          N>G                 t                          '                `y'kz+*s~BB)2-|K/Q T  j NW[.=S +EF H ^Dc*ipP9CTGA ! &!S#K%]%\)**V*e*i*q,,-_I.0+0203j7i8 :a:h:x;<T<E}<J>f[>{?S A5"BmCCu=CDT3DZDxDrEdwEIF{G}HTgtU0VdSV.W1W2XV*[RG[y[\ ]3]^O]@P]W]s^_T`S c$cPco/dzd&f(fmf:hIhlhvIklq3l]:l*;l~rllhm=pmF'n6opP pK%p{>pB/q IrKsxst0u3GuxZu9bwOuwPy_yzqz{/{|s1}>3}~1[lH%(x(7Bf$*iW;"r?[%Wdo6(ANir8e ~ ReJG5L;Z {_L 8FV?dF,W~MV2tp$-+Gc#<N}"Ii)4BnpaWo8(Rdq Y2s#Y?dM!BkUoMjgsmt eZb G| c_~h+ct9% G P )EGsHNpBEQ~7I MDl|')TiJ#=HzNQ [T&vQ2K$* ,qUX.ec9@Qh@UnknownG* Times New Roman5Symbol3. * Arial9PalatinoK,Bookman Old Style?= * Courier New;WingdingsA BCambria Math"1hRӦRӦM&hh!4d 2QHX?xD2!xxAgenda Dawn Hunziker brandi bergd                 Oh+'0|   , 8 D P\dltAgendaDawn Hunziker Normal.dotm brandi berg2Microsoft Office Word@F#@vګ@t!@t!h՜.+,0 hp  University of Alaska Agenda Title  !"$%&'()*,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\^_`abcdfghijkloRoot Entry F`ψ!qData #1Table+cWordDocument:DSummaryInformation(]DocumentSummaryInformation8eCompObjy  F'Microsoft Office Word 97-2003 Document MSWordDocWord.Document.89q