Finding 1175238 (2024-001)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2026-02-24

Audit: 388927

Organization: Lane Regional Air Protection Agency (OR)

Auditor: ISLER CPA

AI Summary

Issue: New accounting system conversion lacked proper reconciliation with previous system balances.
Impacted Requirements: Subsidiary ledgers for accounts receivable and payable do not match trial balance figures.
Recommended Follow-Up: Conduct reconciliations for all affected accounts to ensure accuracy and compliance.

Finding Text

Following a conversion to a new accounting system, amounts were not reconciled to the ending balances in the preceding accounting system. In relation to this, it was also noted that subsidiary ledgers for accounts receivable and accounts payable did not agree, and had not been reconciled, to the balances reported on the trial balance.

Corrective Action Plan

LRAPA will develop a Standard Operating Procedure (SOP) for Financial Database Conversions. It will include verifying both trail balance amounts and subsidiary ledgers from the old database prior to importing data into the new database.

Other Findings in this Audit

1175236 2024-001

Material Weakness Repeat
1175237 2024-001

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
66.956	TARGETED AIRSHED GRANT PROGRAM	$998,610
66.001	AIR POLLUTION CONTROL PROGRAM SUPPORT	$641,010
66.034	SURVEYS, STUDIES, RESEARCH, INVESTIGATIONS, DEMONSTRATIONS, AND SPECIAL PURPOSE ACTIVITIES RELATING TO THE CLEAN AIR ACT	$100,161