Part1-AuditorSummary.pdf

Auditor Summary, Findings and Recommendation – Example

R6 Financial Mgmt / April 2017

DEEP WOODS NATIONAL FOREST

2017 AUDIT SUMMARY, FINDINGS AND RECOMMENDATIONS

ABC AUDITING COMPANY

SUNSHINE RANGER STATION

July 21, 2017 – July 24, 2017

The Sunshine Ranger Station has a high volume of visitors and recreationalists. Overall the district’s collection program appears to be functioning well given their relatively large collections program.

Generally collection officers performed their duties with competency and maintained fairly complete records, but due to personnel turnover there is room for improvement.

There are four collection officers on the district, two of which sell annual and daily NWFP to vendors.

The vendor sales are out of their property inventory yet the collections are entered into POSS by the other two collection officers under their profiles. This process leads to problematic audits in that total collections by collection officer did not match their accountable property. POSS was not designed to work in this fashion and it puts undue responsibility on the “receiving” collection officer. It is recommended that each collection officer enter their collections in POSS under their own profile when selling accountable property. If this is not done then, at the very least, the “selling” collection officers need to transfer the sold property to the collection officers entering it into POSS.

The collection officer registers in TIM are attached to the collection officers’ permit. The Unit Collection

Officer batches all permits and retains the bills for collection. Therefore the individual collection officer’s collections are combined by product plan onto a single bill for collection which is retained by the Unit

Collection Officer.

Robert Gibson: Support Services Specialist

For almost a year Robert served as both the Unit Collection Officer and Property Custodian.

During his audit period he processed 72 transfer documents (AD-107 and AD-112) with many involving multiple types of property.

Robert had overages in almost of all of his accounts with two exceptions: he was short 56 daily

NWFP’s and 4 firewood tags.

Special forest product blue tags had to be reconciled manually using the collection officer register. Robert was over in tags and short in collections.

Robert is one of the collection officers who sells NWFP’s to vendors. He sells from his inventory, with the other two collection officers entering collections into POSS under their profiles.

The collection officer was off by quite a bit in NWFP so the auditor tried reconciling them for the district as a whole. Overages and shortages for annual NWFP almost reconciled with an overall district surplus of 4 passes.

Since both Robert and Lindsey functioned as property custodians it is reasonable to assume the overage of 28 and the shortage of 20 senior passes, respectively, offset leaving an overall surplus of 8 passes.

Auditor Summary, Findings and Recommendation – Example

R6 Financial Mgmt / April 2017

Lindsey Griffith: Unit Collection Officer and Property Custodian

Lindsey maintains two sets of records and property inventories in order to separate her roles.

Unit Collection Officer accounts reconciled with the exception of being over 5 annual NWPFs.

Property Custodian was short 30 annual NWFPs. Therefore, combined she reconciled as Unit

Collection Officer and was short 25 passes as Property Custodian. Robert had an overage of 28 annual NWFPs, this basically covers Lindsey’s shortage.

Lindsey was short 20 senior passes in her Property Custodian inventory which is covered by

Robert’s overage of 28 passes. Lindsey missed transferring 50 daily NWFP’s between her two roles. By factoring in the missed transfer her NWFP daily passes reconciled in both roles.

Lindsey is one of the collection officers who sells NWFP’s to vendors. She sells out of both roles with her other collection officers entering the collections into POSS under their profiles. This leads to audit inconsistencies for all collection officers involved.

Andrew Potter: Administrative Support Clerk

Andrew maintains accurate and well documented records.

After manually adding in property sold by other collection officers, which he entered in POSS, this accounted for the excess collections and his accounts reconciled.

Smokey Bear: Information Receptionist

Smokey is a new collection officer and is doing very well in his new role.

Smokey’s records were well organized and easy to audit.

Due to the high volume of visitors that come into this district the front desk gets very busy and

Smokey was not depositing his collections each week, sometimes going without making a deposit for several weeks.

Smokey was also storing his collection officer folder in his safe.

Robert Johnson

Auditor, ABC Auditing Company

Robert Johnson