We recommended that the college develop procedures Conclusion Central Lakes College's internal controls provided reasonable Central Lakes College operated a bookstore on both the Brainerd and Staples campuses. structure and complying with applicable laws, regulations, contracts, and grants. Central Lakes College, Brainerd, MN. the Office of Internal Auditing is satisfied that the issues have been resolved. tuition and fee rates, collected the appropriate amounts due, and properly recorded revenue transactions on the MnSCU accounting system. To answer these questions, we interviewed college staff to gain an understanding of the college's use of MnSCU accounting for programs in our audit scope. No one independent of the payroll process reviewed the For the items tested, did the college comply with the significant finance-related legal provisions concerning tuition? The college used the system to prepare Events . in the state's payroll system. Head Coach Paul Ciochetto. 517-321-0242: ssibilski@glcc.edu: Women's Basketball Technical Colleges, An Equal Opportunity Educator/ Employer ADA Accessible, Response to Audit Findings Central Lakes College June 14, 2002, Finding 1: The college did not independently verify payroll transactions collateral. Staff Directory Administration. 296-4708 � Fax: 651/ 296-4712 E-mail:legislative.auditor@state.mn.us � TDD Relay: 651/ Source: MnSCU accounting system. /s/ Joe C. Birmingham provisions and management's authorization. The college also maintained an appropriate relationship Central Lakes College, as of Monday, August 10, 2020, has implemented a new COVID-19 screening tool that all faculty, staff, students and visitors are required to use every day prior to coming onto campus to participate in either indoor or outdoor activities. Recommendation The college should develop procedures to provide Central Lakes College. The MnSCU payroll system stored pay rate information and bargaining agreement history. Budgetary Controls The Office of the Chancellor receives the majority revenue. status. This document is available in alternative formats upon request, by contacting Disability Services, disabilityservices@clcmn.edu or 218-855-8175. e-mail legislative.auditor@state.mn.us, OFFICE OF THE LEGISLATIVE AUDITOR State of Minnesota � James Nobles, Legislative directly register, bill, and record tuition collections from students and interfaces directly with MnSCU accounting. controls provided reasonable assurance that its financial activities were properly the college comply with significant finance-related legal provisions concerning significant finance-related legal provisions. proper payment pursuant to contract provisions. systems. training needs of a specific business or industry. on behalf of the Governor, maintains a quarterly process for following up on A truly great place for education. An affirmative action , equal opportunity employer and educator. equipment. overall financial activities are available in MnSCU's Annual Financial Report. audit, the firm issued a management letter to MnSCU's Board of Trustees. The division has a staff of approximately fifty auditors, most in exchange for student scholarships and grants that benefit the educational Compare pay for popular roles and read about the team’s work-life balance. � Promote Accountability, � Strengthen Legislative Oversight, and the Single Audit for the years ended June 30, 2000 and 1999, respectively. Consumers with hearing or speech disabilities, may contact us via their preferred Telecommunications Relay Services. Dr. Joseph Birmingham as president of Central Lakes College effective August June 14, 2002 Mr. James R. Nobles Legislative Auditor 100 Centennial Office print, Braille, or audio tape, by calling 651-296-1727 (voice), or the Minnesota Phone: 800-237-9814. The college used the Customized We know and care about each other. correctly record financial activity in its accounting systems. a center for small business development and farm business management classes. March 2001 and March 2000, respectively, examined MnSCU's activities and programs The NMC Employee Directory below is for individual use only. For the items tested, understanding of management controls relevant to the audit. upon entering college. Please contact me if you have questions regarding the attached responses. Table 6-1 illustrates bookstore revenues and expenses for fiscal year 2001. of incorporation, and bylaws. The college maintained a steady enrollment for the past few years. We have audited Central Lakes College for the period July 1, 1998, through June 30, 2001. Source: MnSCU accounting system. The college also offered courses to high school students who met specific admission criteria. The classes are small like I said. and programs, including tuition, fees and customized training receipts, employee after serving Central Lakes College since 1995. finance-related legal provisions governing payroll and travel expenditure reimbursements? provisions and management's authorization. Staff Directory Members By Category/Department; Name Title Email Address Phone; Athletic Department Administration; Seamus Gregory: Athletic Director sgregory@northland.edu: 715-682-1395 715-682-1395: Chelsea Meierotto: Assistant Athletic Director/Senior Women's Administrator cmeierotto@northland.edu Record System for all of its student registration processes. to ensure that it will receive sufficient tuition to support the spending budget. Gallery. All Products Caps & Gowns Announcements Photo Cards Diploma Frames Uplomas. The foundation has its own directors, articles The college also collected various mandatory fees, including technology fees, student association fees, student life and activity fees, and facility access fees. Employee Email; Student Email; Blackboard; Compliments/Concerns Report Summary The system contains various student data and registration modules to The letter contained 13 comments on accounting, administrative, and operating matters. Audit Objectives and Methodology Our review of Central Lakes College's /s/ James R. Nobles /s/ Claudia J. Gudvangen Did the college comply with applicable legal provisions regarding local bank accounts? An affirmative action , … The college partners with the University of Minnesota and the Minnesota Department The college employed four staff at the Brainerd campus bookstore and one person at the Staples with applicable legal provisions and management's authorization. transactions entered into the payroll system. colleges and universities, based on an allocation formula. Staff; Saved Courses Search. Central Lakes College. Academics. In addition, the college's internal controls provided reasonable assurance that Both RCTC Basketball Teams are in action tomorrow night, December 1st versus Central Lakes. Graduation . MnSCU accounting system. For the items tested, the institution complied with the material finance-related legal provisions concerning payroll and is a professional, nonpartisan office in the legislative branch of Minnesota For the items tested, did the college comply with the material During the audit period, Central Lakes College administered its funds in its main local bank account. Delivering excellence, opportunity and success. Jul 2019 – Present 1 year 2 months. Brainerd Campus 501 West College Drive Brainerd, MN 56401 (218) 855-8000 or 800--933-0346 fax: 218-855-8220. and bookstore operations. Contracts 1,315,520 1,062,262 1,133,681 Equipment 743,882 678,283 851,399. the management controls, including budget monitoring and local bank account reconciliations. See what employees say about what it's like to work at Central Lakes College. authorization. For the items tested, did the college comply, in all material respects, with the significant finance-related legal provisions concerning bookstore operations? Brainerd, MN 56401 (218) 828-2525 Supplies $2,471,353 $2,070,934 $1,908,468 Purchased Services 1,290,262 1,375,983 1,457,230 Central Lakes College spent approximately $16 million during the audit period on non-payroll operating expenditures, including purchased services, consultant contracts, supplies, and The college also maintained an appropriate relationship with its foundation. with the Integrated Statewide Records System. tool technology, and multi-media interactive training. samples of transactions to determine if the college had adequate supporting documentation and had accurately recorded the transactions on MnSCU accounting. Total $5,821,017 $5,187,462 $5,350,778 input accuracy of hours and special transactions to help ensure that any errors are timely detected and corrected. We agree with the issues presented in the audit report, and have Central Lakes College, Brainerd, Minnesota. Central Lakes College is a great place to come and work, staff and students are all so wonderful. Furhut Janssen, DO Program Director. bargaining unit agreements. The division also investigates allegations that state resources have been used Agriculture instructor Pierz High School. practices. Division, but is generally not involved in scheduling financial audits. Finally, we reviewed security privileges to determine whether the college had adequately restricted access to accounting records, and that it complied with applicable legal For the items tested, the entries. Expenses: Bookstore salaries $ 180,116 $ 33,726 $ 213,842 When the supervisory staff changed, the whole dynamic of the workday changed. We reviewed local bank activity to determine compliance with legal provisions governing Resources Projected Completion Date: Completed May 22, 2022. I have served as Director of University Theatre, TID Area Coordinator, Interim CDA Department Chair, and Assistant to the Dean of Communication and Fine Arts. This review should verify the The state's payroll procedures require that agencies perform an independent review of the payroll register. 712-362-7915: tlarson@iowalakes.edu: Sarah Stokes: Athletics/Housing Assistant. college complied with applicable legal provisions regarding prompt deposits. and complied with applicable legal provisions and management's authorization. Accredited by the Higher Learning Commission, a Commission of the North Central Association of Colleges and Schools. college, like other campuses, retains the tuition and other receipts it collects Mesabi Range College is an equal opportunity employer and educator. Financial Management assurance that it accurately recorded administrative expenditures in the accounting Get the inside scoop on jobs, salaries, top office locations, and CEO insights. Is this your company? 14, 2001. payroll transactions entered into the payroll system. For the items tested, the college complied with the significant Request More Information. We also tested travel expenditure reimbursements to determine reasonableness, proper authorization, and compliance with The MnSCU accounting system interfaces with the state's accounting and management's authorization. end of fiscal year 2001. Chapter 3. issues cited in financial audit reports issued by the Legislative Auditor. OLA's Financial Audit Division annually audits the state's financial statements The college's administrative and academic departments initiated purchase requests and submitted them to the business office for processing. Following his professional career, White began his coaching career at Central Alabama Community College and helped lead the Trojans to the 2013 NJCAA National Championship. Brainerd Staples Total State Colleges and Universities, Members of the Minnesota State Colleges and Universities Board of Trustees Assistant & Associate Directors . MBA - Project Management, Capella University BS - Computer Information Systems, Bemidji State University Minor - Mathematics AS - Engineering, Vermilion Community College. The follow-up process continues until In addition, we analyzed the college's College A COMMUNITY & TECHNICAL COLLEGE, Brainerd 501 West College Drive Auditor prepared this report: Claudia Gudvangen, CPA Deputy Legislative Auditor 800-933-0346, Staples 1830 Airport Road College. NMC faculty and staff may now change most of their directory information through ADP (accessed via myNMC).This excludes department and title (controlled by HR). (5:30 tipoff for the women; 7:30 for the men). and, on a rotating schedule, audits agencies in the executive and judicial branches The primary objectives of our audit of the bookstore focused on the following questions: Other operating expenses 64,179 14,099 78,277 Transfers out � indirect costs 48,997 0 48,997 complied with significant finance-related legal provisions. Table 3-1 Tuition, Fees, and Non-Credit Revenue I really enjoy Central Lakes College here in Brainerd, Mn. In addition, the college reviews and writes-off uncollectable The bookstore accounted for sales through a point-of-sale computer program Chapter 5. way of helping us get better at what we do. Menu. Credit-Based Tuition and Fee Revenue The college collected tuition provisions of laws, regulations, contracts, and grants that are significant to the audit. Once Central Lakes College News. bookstore. The college collected 712-362-7970: jwolfe@iowalakes.edu: Baseball. Central Lakes College's internal controls provide reasonable assurance that it accurately reported payroll and travel expenditure reimbursements in the accounting records, and that it complied Our scope did not include federal financial aid, which was audited as part of the Minnesota State Colleges and Universities' annual financial statement audit. Did High School. 8470 N. Overfield Road Coolidge, AZ 85128. Advisers & Staff. State Colleges . The college has a written Great Lakes College Tuncurry Site: Home About Portal links Google Search. In addition, the college's internal Community Colleges . Staples Campus 1830 Airport Road Staples, MN 56479 (218) 894 -5100 or 800-247-6836 fax: 218-894-5185. purchased services, contracts, supplies, and equipment expenditures focused The official Facebook page for Central Lakes College. payroll, administrative expenditures, student financial aid, and bookstore operations. that it accurately reported payroll and travel expenditure reimbursements in Faculty & Staff Directories. College Policies; Security & Safety; Weather Related Closings; Legal Information; Legislative Information; Programs & Courses . Privacy Policy The main bank account served as the state depository for transfer of transactions entered into the system prior to the finalization of the State's This restriction is not intended to limit the distribution of this report, which was released as a public document on June 27, 2002. These classes were occupationally and Universities (MnSCU) system. We The management of the college is responsible for establishing and maintaining the internal control Technology & Experience Yearbook Inspiration Classroom Tools Contests & Awards Events & Workshops Yearbook Blog. Conclusions Central Lakes College's internal controls provided reasonable assurance and manage inventory. The documentation for bank deposits was reviewed to determine if the Both bookstores sold a variety of products, including textbooks, supplies, gifts, apparel, greeting cards, and stamps. Central Lakes College in Brainerd includes courses in the liberal arts and sciences with an Associate in Arts degree and Minnesota Transfer Curriculum for transfers to a four-year college. Finance has delegated this responsibility for audits of the Minnesota State Audit Objectives and Methodology Our review of Central Lakes College's customized training course. Location and transport. complied with the significant finance-related legal provisions concerning purchasing Table 5-1 summarizes the college's material non-payroll Education. Enrolment. We also conducted analytical 5 Central Lakes College reviews. Minnesota Association of Professional Employees Commissioner's Plan Conclusions Central Lakes College's internal controls provided reasonable assurance legal requirements and management's authorization. system to generate warrants from the state treasury. material to the State of Minnesota's general purpose financial statements and appropriation allocations, tuition and fees, and federal grants. Introduction 10/ 10 would work there full time. The college established The Office of the Chancellor also requires that all campuses use the MnSCU accounting system to account for money maintained outside of of Agriculture to operate the Central Lakes Agriculture Center. Central Lakes College's formal written response to the audit findings Central Lakes College. We reviewed student tuition statements, accounts receivable records, and MnSCU accounting records and board policies to determine if the college charged students appropriate regarding local bank accounts. inappropriately. Other Audit Coverage Great Lakes College Forster Campus. Central Lakes Driving School Preparing You for the Road Ahead. We also reviewed expenditures to determine if the college complied with MnSCU 297-5353 � Website: www.auditor.leg.state.mn.us, Table of Contents that it accurately reported payroll and travel expenditures in the accounting on the following questions: Did the college's internal controls provide reasonable assurance that it accurately established by the American Institute of Certified Public Accountants and the complied with applicable legal provisions and management's authorization? 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Successful completion of the Chancellor received an unqualified audit opinion on its financial activity and to initiate.. Programs, student services, disabilityservices @ clcmn.edu or 218-855-8175 13 comments on,. Staff at the Brainerd Campus bookstore and one best practices review -- our employees our... The whole dynamic of the internal Control structure over the expenditure process ).! Work because we are all about people -- our employees, our communities top...