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Một số trường cao đẳng và đại học ghi lại hoạt động tài chính trong các loại quỹ sai. Một số trường cao đẳng và các trường đại học không chính xác ghi lại khoảng $ 2,1 triệu của hoạt động tài chính trong các quà tặng và Quỹ Cơ quan. Hoạt động này nên đã được ghi nhận trong các loại quỹ khác. | Minnesota State Colleges and Universities 4. Some colleges and universities recorded financial activity in the wrong fund types. Certain colleges and universities incorrectly recorded approximately 2.1 million of financial activity in the Gift and Agency Funds. This activity should have been recorded in other fund types. During our audit we noted that two state universities accounted for approximately 515 000 of training activity in the Gift Fund. For example Minnesota State University Mankato accounted for approximately 500 000 of customized training activity for AT T in the Gift Fund. There is some question about whether this activity represented a private grant or a contractual relationship between Mankato and AT T the MnSCU Office of Internal Auditing is currently reviewing the authority and internal controls over this activity . Colleges and universities however typically account for training activities in special revenue funds. Gift funds should be used to account for donations accepted on behalf of the state and for the benefit of any college or university. We also found that four colleges incorrectly recorded approximately 100 000 in expenditures for new capital projects in the Gift Fund. Technical colleges accounted for pre-merger capital project match in the Gift Fund. After the MnSCU merger however the system office instructed colleges and universities to record activity for new capital projects in the Capital Projects Fund. This accounting treatment is required by applicable accounting principles as promulgated in the Codification of Governmental Accounting and Financial Reporting Standards Board Section G60.105. In the Agency Fund we found that St. Cloud State University recorded approximately 1.5 million in financial activity related to the university s computer store. This activity should be recorded in an Enterprise Fund if the intent is to measure profit similar to a business . An Agency Fund should only be used to account for funds held in a .
