0115.10a - PDF Signed Internal Control and Communication (ACFR AUD 2022 [6/30/2022] (In Process))

… with performing and reviewing account reconciliations. Effect Certain adju stments were required to be made to the accounting records by the State’s Division of Accounting subsequent to the start of the audit process. This resulted in a delay …

… tions. Effect Certain adju stments were required to be made to the accounting records by the State’s Division of Accounting subsequent to the start of the audit process. This resulted in a delay in issuing the State’s ACFR by December 31, 20 …

… State’s ACFR by December 31, 2022. Cause Various fact ors contributed to the cause of the finding. Firstly, the accounting system used by the Unemployment Fund is an antiquated system and it is difficult to produce user friendly information …

… complete our audit procedures. Thirdly, the Department does not have adequate staffing in place to complete required accounting work, including account reviews and reconciliations, on a timely basis and required the State’s Division of Accountin …

… ccounting work, including account reviews and reconciliations, on a timely basis and required the State’s Division of Accounting to assist with this process before we were able to complete our audit procedures. Recommendation We recommend th …

… n t concurs with the finding. The Agency has made a commitment to recruit and hire vacant MERIT positions within the accounting unit and supplement with contractual resources to ensure reconciliation timeliness. The agency is partnering with an …

… d supplement with contractual resources to ensure reconciliation timeliness. The agency is partnering with an outside accounting firm to assist with continuous improvements and year end close process. Agency has reviewed and updated procedures …

… for doubtful accounts for accounts receivable and taxes receivable. Criteria The State of Delaware’s Budget and Accounting Policy Manual states that “Management is responsible for maintaining and communicating written policies and procedure …