An audit of Williston State College released Monday, June 29, found problems with purchasing and internal control, and the college is already working on addressing those, WSC’s president said.
The audit, done by North Dakota Auditor Josh Gallion, was released Monday alongside several others. The report, which is required by law every two years, highlighted several issues.
The first problem the audit brings up is a question of the proper checks and security procedures for accounts.
“Since 2012, we have recommended Williston State College implement checks to ensure reconciliations for student finance are performed on a monthly basis,” the audit report states. “This is important because it checks two sets of records to make sure they are in agreement. Williston State College has still not implemented this recommendation.”
John Miller, president of WSC, told the Williston Herald that some reconciliation was already happening.
“Four sets of eyes are on (student finance accounts) at various times for security,” Miller said.
The college needs to be clear about who is reviewing those accounts and make sure that’s more widely available, he said.
The second issue was about purchasing and procurement procedures. The audit found that six of 15 purchases reviewed didn’t follow the right process.
State law requires agencies to put out requests for bid for purchases over a certain amount. Depending on the size of the purchase, agencies have to collect more bids.
Miller said part of the problem in this area is making sure all the information is collected. He gave the example of buying replacement jerseys. That purchase has to be made from the same vendor who sold the previous jerseys so everything will match.
In other cases, there were verbal bids that weren’t recorded properly and cases where fewer bids came in than expected.
“We just need to make sure we’re following up with the narrative,” Miller said.
Miller is pleased with the progress the college has made in terms of problems found during audits. In previous years there were often eight or 10 issues to address.
“We’re taking this seriously and doing what we need to do to make changes,” he said.