UNIVERSITY OF NEVADA, RENO Lawlor Events Center Internal Audit Report July 1, 2009 through December 31, 2010
GENERAL OVERVIEW
Lawlor Events Center (LEC) is an 11,600 seat multipurpose facility that hosts a variety of
educational, entertainment, cultural and athletic events. The facility was funded by the Nevada
State Legislature in 1979 and was completed in October 1983. The mission of LEC is to
enhance the quality of life for students, faculty and staff of the university, and local residents by providing a diverse program of events while minimizing the need for state appropriated funding.
During the 2009-10 fiscal year, LEC generated approximately $2.4 million in event revenue and
received $87,000 in state funding.
SCOPE OF AUDIT
The Internal Audit Department has completed a review of LEC for the period of July 1,
2009 through December 31, 2010.
The scope of our review included tests of the accounting records and other procedures as
we considered necessary. The tests included, but were not necessarily limited to, these areas.
1. Reviewing cash handling and internal control procedures within the ticket office.
2. Reviewing event documentation for completeness.
3. Examining and testing equipment inventory, telephone charges, and payroll and leave
records.
4. Reviewing expenditures for reasonableness, supporting documentation, and proper
signature approvals.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 1 of 22 In our opinion, we can be reasonably assured that LEC is operating in a satisfactory manner. However, implementation of the following recommendations would further improve the facility’s operations.
CONCESSIONAIRE CONTRACT
In 2009, the university entered into a multi-year agreement with a company to provide concessionaire services in LEC. In return for the right to provide these services, the university receives a commission from the company based on sales activity. The contract also requires the company to make investments in LEC’s concession facilities. We reviewed the contract for content and for adherence to the Nevada System of Higher Education (NSHE) contract policy.
The agreement requires the company to make improvements to LEC’s facilities during the length of the contract. During the 2009-10 and 2010-11 fiscal years, the concessionaire was to spend a total of $493,000 in improvements at LEC. We were informed that only $232,000 was spent by the company during these years. We were also notified that the explanation given by the company for not meeting the $493,000 figure was due to considerable improvements that it made to facilities in the Intercollegiate Athletics Department (ICA), which is included in the concessionaire agreement. For this reason, the company did not feel obligated to spend as much on improvements at LEC.
We recommend that university administration review this matter to determine whether the total improvements made by the concessionaire satisfy the terms of the agreement.
Institution Response:
Correction: University administration has reviewed the contract and determined improvements to ICA facilities were greater than the contractual amount for both Mackay Stadium and Lawlor Events Center. Any scheduled improvements to Lawlor Events Center have been postponed by mutual agreement.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 2 of 22 Prevention and Monitoring: Lawlor Events Center is monitoring the improvements for Lawlor and comparing to the contractual amounts for future years.
LEAVE RECORDS
The leave records of one professional and three classified LEC employees were reviewed to determine whether the records were accurately completed and proper record keeping procedures were followed. The following exceptions were noted.
1. LEC policy allows classified hourly employees who do not work 40 hours in a week to
submit annual or compensatory leave to make up the difference in time worked. We
noted eight occasions in which leave request forms were not submitted by employees
when this occurred. One employee was paid for 58 hours, over three pay periods, for
leave that was not submitted or recorded on the employee’s leave record.
We recommend that leave request forms be completed by the above employees to
properly adjust their leave records. We recommend greater care be taken to ensure leave
is properly documented and accounted for in these situations.
Institution Response:
Correction: Lawlor Events Center employees have been instructed to complete leave request forms for the specific day and times the leave applied to. This instruction was made in March 2011.
Prevention and Monitoring: Lawlor Events Center Administrative Assistant is responsible for notifying the respective Supervisor and Director of any missing or incomplete leave request form as soon as it becomes known.
Correction: The Administrative Assistant has been reminded to ensure leave is properly documented and accounted for.
Prevention and Monitoring: After the Supervisor is informed of the missing leave request the Supervisor is responsible for ensuring the employee completes the leave request form immediately, that it is
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 3 of 22 approved and given to the Administrative Assistant. The Administrative Assistant is responsible to notify the Director when the leave report has been received and properly completed.
2. On two occasions, an employee’s work and leave hours exceeded 40 in a week.
We recommend the employee’s accumulated leave balance be credited for these errors.
We recommend greater care be taken to ensure the combination of work and leave hours
submitted by employees is properly recorded.
Institution Response:
Correction: The accumulated leave balances have been credited for these errors.
Prevention and Monitoring: The Administrative Assistant is responsible to ensure the combination of work and leave hours submitted by employees is properly recorded.
3. Numerous occasions were noted in which leave request forms were not completed and
approved in a timely manner. This occurred because the forms were completed at the end
of the work week for employees who had not worked a full 40 hour work-week, as
mentioned in item one above.
We recommend leave request forms be completed and approved as the leave occurs.
Institution Response:
Correction: Lawlor Events Center employees have been instructed to complete leave request forms for the specific day and times the leave applied to. This instruction was made in March 2011.
Prevention and Monitoring: Lawlor Events Center Administrative Assistant is responsible to notify the respective Supervisor and Director of any missing leave request form as soon as it becomes known. At that time, the Supervisor is responsible for ensuring the employee completes the leave request form immediately, that it is approved and given to the Administrative Assistant. The Administrative Assistant is responsible for notifying the Director when the leave report has been received and properly completed.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 4 of 22 4. On three occasions, unpaid professional leave was recorded as annual leave on an
employee’s leave record.
We recommend the necessary corrections be made to the employee’s accumulated leave
balance.
Institution Response:
Correction: The employee’s leave records were reviewed, the error was identified and the correction has been made to the employee’s accumulated leave balance.
Prevention and Monitoring: The Administrative Assistant is responsible to ensure unpaid professional leave (furlough) is accounted for accurately.
5. On two occasions, a leave request form was not on file to document leave taken by
employees. The leave was recorded on the employees’ leave record.
We recommend greater care be taken to ensure leave request forms are maintained.
Institution Response:
Correction: Lawlor Events Center employees have been instructed to complete leave request forms for the specific day and times the leave applied to. This instruction was made in March 2011.
Prevention and Monitoring: Lawlor Events Center Administrative Assistant is responsible for notifying the respective Supervisor and Director of any missing leave request form as soon as it becomes known. At that time, the Supervisor is responsible for ensuring the employee completes the leave request form immediately, that it is approved and given to Administrative Assistant. The Administrative Assistant is responsible for notifying the Director when the leave report has been received and properly completed.
6. While reviewing an employee’s leave and timecard records, one week was noted in
which the employee’s work hours were not calculated and paid correctly. The employee
worked 33.3 hours during the week but was only paid for 16.
We recommend the employee be paid for the unpaid work hours.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 5 of 22 Institution Response:
Correction: The employee has been paid for the remaining 17.3 hours.
Prevention and Monitoring: When a new employee is hired, the Administrative Assistant and Director are reviewing the start date and employee work schedule to ensure employee is being compensated for entire time worked in his/her first week.
7. On three occasions, a furlough day was taken and recorded on employees’ leave record
during weeks in which the employees’ work hours combined with annual leave taken
equaled 40. The employees should have been compensated for 40 hours but were
compensated for fewer hours because the furlough leave was recorded in the payroll
system and deducted from their pay.
8. On three occasions, furlough leave submitted by an employee appears to have been added
to the employee’s regular work hours. As a result, the employee was paid overtime for
two weeks when it was not due and was paid for an excessive number of overtime hours
for the third week.
For items seven and eight above, we recommend the employees’ leave and payroll
records be reviewed to determine whether there were other occasions in which these
errors occurred. We recommend a determination be made as to whether additional
compensation or leave is owed to the individuals taking into consideration the exceptions
noted in item one, above. We recommend that greater care be taken to ensure
employees’ work and leave hours are properly accounted for and that employees are
compensated correctly during furlough weeks.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 6 of 22 Institution Response:
Correction: A review of classified leave records is being performed by a representative from the Business and Finance Office to ensure furlough and leave hours have been properly accounted for.
Prevention and Monitoring: The Administrative Assistant is responsible to ensure employee’s work and leave hours are properly accounted for and employees are compensated correctly during furlough weeks.
Arrangements have also been made to obtain additional training for the Administrative Assistant to assist with the administration, review and calculation of furlough leave.
We also noted that, according to Nevada Administrative Code (NAC), employees
may not receive overtime pay in the same pay period in which furlough leave is taken
unless it is approved in advance by the chief financial officer of the institution. We were
informed that no such approval was obtained for the exceptions noted in item eight
above.
We recommend that the proper approval be obtained when employees work
overtime during furlough weeks
Institution Response:
Correction: The Supervisor and Administrative Assistant have been informed that approval is needed in advance from the Vice President for Administration and Finance when an employee is scheduled to work overtime in a pay period in which furlough leave is taken.
Prevention and Monitoring: Approval is now required from the Vice President for Administration and Finance when the event schedule requires an employee to work overtime during a week in which furlough leave was scheduled and taken.
9. A significant number of leave accounting errors were noted during our review.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 7 of 22 We recommend the Business Center North (BCN) Personnel Department perform an
audit of LEC’s leave records to determine the accuracy of employees’ accumulated leave
balances. We also recommend training be provided to the LEC leave keeper and other
employees as determined by LEC management.
Institution Response:
Correction: Leave records are being reviewed by a representative from the Business and Finance Office.
Prevention and Monitoring: The Director will review leave records periodically to ensure compliance with policies.
EVENTS
We selected a sample of five events that occurred during the audit period. The events were reviewed to determine whether relevant event documentation was maintained and whether the revenue and expense figures reported at event settlement were accurate. The following exceptions were noted.
1. One event file was incomplete in that it did not include a signed rental agreement or
expenditure documentation.
We recommend event documentation be maintained.
Institution Response:
Correction: A check-list has been created and placed in each event file outlining the documents that must be part of each event file. The check list tracks when the contract is issued, when it has been forwarded for Associate Vice President of Business and Finance for review and signature, when it has been forwarded to the client for review and signature and when it has been received by Lawlor Events Center fully executed. The check list also tracks insurance, permits, and expenditure documentation.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 8 of 22 Prevention and Monitoring: The Administrative Assistant is responsible for reviewing each active event file to determine the status of each document and provide a weekly update to the Ticket Office Manager. The Administrative Assistant is also responsible to follow-up with the client regarding status of any missing documents.
2. For one event, the amount of credit card commissions that were assessed on ticket sales
was understated by LEC. The commissions are tracked by LEC as tickets are sold and
then reimbursed by the promoters at event settlement. As a result of the error, LEC was
not reimbursed the full amount of the commissions.
Currently, LEC personnel track the credit card commissions on an electronic spreadsheet
based on daily credit card sales. The sales figures are entered into the spreadsheet on a
daily basis. We recommend the sales data be obtained from the ticketing system after all
sales are complete.
Institution Response:
Correction: Lawlor Events Center has recently implemented a new ticketing system from which better reporting is now available. Credit card commissions that are assessed on ticket sales for settlement purposes are now being calculated from an audit report from that system. The audit report is printed after all ticket sales for the event have ended which ensures all credit card transactions are captured, accounted for and deducted from the event settlement with the promoter.
Prevention and Monitoring: The process of utilizing an audit report from the ticketing system to calculate credit card commissions is now being followed for all ticketed events in order to prepare accurate events settlements.
3. For two of the events reviewed we noted the number of complimentary (comp) tickets
that were issued, as recorded on the box office statement, the complimentary ticket list,
and the event settlement report did not agree. We were informed the reason for the
variances was due to the time in which these documents are completed. The box office
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 9 of 22 statement is completed on the day of, but prior to the event, and the other two are
completed after the event.
We recommend the forms be completed at the conclusion of each event.
Institution Response:
Correction: Complimentary ticket reports are being printed after the end of the last performance to ensure all complimentary tickets are accounted for prior to final settlement.
Prevention and Monitoring: The Ticket Office Manager has been assigned the responsibility to verify the complimentary ticket reports have been completed correctly at the end of each event.
4. During this review, instances were noted in which university employees received
complementary tickets to the events that were tested. According to Internal Revenue
Service (IRS) requirements this may be considered a taxable fringe benefit.
We recommend the dollar value of the comp tickets issued to employees be provided to
Controller’s Office and the Business Center North (BCN) Payroll Department on a yearly
basis to determine whether the tickets should be included in the employees’ taxable
income.
Institution Response:
Correction: The ticket office continues to maintain a complimentary ticket report with employee names, event, and number of tickets, value and approval by the Director.
Prevention and Monitoring: The Ticket Office Manager is responsible for submitting an annual complimentary ticket report in December each year to the Controller’s Office and BCN North Payroll Office.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 10 of 22 HOURLY EMPLOYEES
We selected a sample of two pay periods and 10 hourly employees for review. The
employees’ timecards and related documentation was examined to determine whether work
hours were calculated correctly, timecards were signed by the employees and a supervisor, and
that the number of hours reported on the timecards agreed to the hours that were paid to the
employee. The following exceptions were noted.
1. On two occasions, employees worked more than six hours without taking a meal period,
as required by the Nevada Administrative Code. This was also noted on several
occasions during our review of leave records. In addition, an LEC policy memorandum
was observed which states employees must take a lunch break after working five hours.
This was the previous NAC requirement. The length of time is now six hours.
We recommend employees be reminded to take a meal period after working six hours and
that LEC management take greater care to ensure compliance with LEC policy. We also
recommend that LEC’s meal period policy be updated to reflect the current NAC
requirements.
Institution Response:
Correction: Lawlor Events Center policy and practice has been updated to reflect the current NAC requirement that all employees are required to take a meal period after working six hours. All Lawlor Events Center employees have been reminded to take a meal period after working six hours.
Prevention and Monitoring: The Supervisor is responsible to follow up with employees to assure that they do take a meal period after working six hours.
2. The variable work schedule form for one employee was not signed by the appointing
authority.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 11 of 22 We recommend the form be signed.
Institution Response:
Correction: The variable work schedule form has been signed by the appointing authority.
Prevention and Monitoring: The Administrative Assistant has been assigned the responsibility to review each variable work schedule form that is completed by new hires to verify the appointing authority has signed.
STUDENT EMPLOYEES
Three student employees worked at LEC during the audit period. We examined 20 of the students’ timecards for proper completion and approval. We also verified the enrollment and other conditions required for student employment were satisfied. The following exceptions were noted.
1. On seven occasions, students did not take a half-hour meal break when they worked in
excess of six hours. According to the UNR Student Employment Manual, "A 30 minute
meal period must be provided during each period of work that exceeds 6 hours”.
2. On three occasions, work start and end times were not recorded on the timecard.
For items one and two above, we recommend students be reminded of the procedures for
taking meal breaks and for clocking in and out.
Institution Response:
Correction: Lawlor Events Center policy and practice has been updated to reflect the current NAC requirement that all employees are required to take a meal period after working six hours and that work start and end times are properly recorded on the timecards. Supervisors have been reminded of these policies as well.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 12 of 22 Prevention and Monitoring: All Lawlor Events Center employees have been reminded to take a meal period after working six hours and to completely fill out timecards. The Supervisor has been assigned the responsibility to follow up with employees and remind them to take a meal period after working six hours and assure that timecards are completed and correctly filled out.
3. On one occasion, overtime was not paid when a student worked more than eight hours in
a day. According to the UNR Student Employment Manual for hours worked in excess
of eight hours per day or 40 hours in a week, overtime must be paid at one and one half
times the normal hourly rate.
We recommend the student be compensated for the overtime.
Institution Response:
Correction: The student has been compensated for the overtime.
Prevention and Monitoring: The Administrative Assistant has been assigned responsibility to more closely monitor the calculation of hours worked to ensure students are compensated for hours worked in excess of eight hours per day or 40 hours per week.
TICKET OFFICE
Access to the ticket office is restricted to two employees that work in this area. The LEC
Director does not have access. In our opinion, the director should have access to all areas of the facility. Providing access to a third person would also help to maintain business continuity should the employees that currently have access to the ticket office be unavailable to open the ticket office.
We recommend that the director be provided with access to the ticket office.
Institution Response:
Correction: The Director has obtained a key to the ticket office.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 13 of 22 Prevention and Monitoring: The Director now has access to the ticket office.
EXPENDITURES A sample of 28 LEC expenditures was tested for reasonableness, proper approval, supporting documentation, and compliance with established purchasing policies. Of the 28 transactions reviewed, no exceptions were noted with 24. The following exceptions were noted with the remaining four transactions.
1. The purchasing card Statement of Account for one transaction was approved by the
cardholder. According to the UNR Purchasing Card User Manual, the Statement of
Account must be signed by the cardholder's supervisor.
For proper control, we recommend that the Statement of Account be approved by the
cardholder's supervisor, as required.
Institution Response:
Correction: The cardholder was reminded that the Statement of Account must be signed by their Supervisor.
Prevention and Monitoring: The Director is responsible to review and verify that each P-Card statement has been reviewed by the cardholder and approved by the cardholder’s Supervisor.
2. On one occasion, supplies acquired with a purchasing card were split into two separate
transactions. The total of the transactions exceeded the $2,000 limit at which purchase
orders are required to be completed. LEC staff was notified by the UNR Controller’s
Office that purchasing card transactions should not be split to avoid the purchase order
limit.
We recommend compliance with the purchasing policies.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 14 of 22 Institution Response:
Correction: As soon as the purchasing violation was brought to Lawlor Events Center’s attention, it was addressed with the employee in question.
Prevention and Monitoring: All Lawlor Events Center employees have been reminded of UNR purchasing policies to ensure compliance. Disciplinary action will be taken in the case of future willful violations of policy.
CASH CONTROL
We selected a sample of 4 daily sales packets which included a total of 12 balances sheets used by cashier’s working a window in the ticket office. We noted the cashier or supervisor did not sign the Balance Sheet either in the drawer section or the receipts section of the form on 5 occasions.
We recommend that the form be completed in all sections.
Institution Response:
Correction: All employees and supervisors have been reminded of the importance of signing the balance sheet either in the drawer section or the receipts section of the form.
Prevention and Monitoring: The balance sheet form has been revised to state that both the employee and supervisor must verify that both signatures have been obtained. Signs have been posted in the ticket office to remind employees and supervisors that both signatures must be obtained.
EQUIPMENT INVENTORY
A review of the equipment inventory assigned LEC was performed to determine whether items listed on the equipment inventory reports were physically present and whether there were other items that met the $5,000 reporting threshold that were not included on the reports. We also reviewed LEC’s sensitive equipment inventory.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 15 of 22 Equipment Inventory
A total of 24 items were reviewed. Of these, 19 were located without exception. The following exceptions were noted with the five remaining items.
1. Two items were tagged with the incorrect asset tag.
2. Three items did not have an asset tag.
For items one and two above, we recommend the proper asset tags be obtained from the
BCN Purchasing Department and affixed to the equipment.
Institution Response:
Correction: Proper asset tags have been obtained from the BCN Purchasing Department and affixed to the equipment.
Prevention and Monitoring: The Operations Supervisor has been assigned the responsibility to update the equipment inventory when items change and to conduct a thorough accounting of all items on an annual basis and to replace any asset tags that have fallen off.
Sensitive Equipment
Of six items tested, all were located without exception. However, one item was observed that was not included on the sensitive equipment inventory list. The item was a handheld video camera.
We recommend the camera be added to the sensitive equipment inventory list.
Institution Response:
Correction: The handheld video camera has been added to the sensitive equipment inventory list. The entire sensitive equipment inventory list has been reviewed and revised to ensure accuracy, including a room by room verification of all items and their current location.
Prevention and Monitoring: The Operations Supervisor has been assigned the responsibility to review and update the sensitive equipment inventory list as new equipment is purchased.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 16 of 22 TELEPHONE According to the NSHE Procedures and Guidelines Manual; sound internal control procedures require that each department be responsible for reviewing its telephone charges on a monthly basis. During our review one phone bill was not reviewed for three months after it became available to the department.
We recommend that telephone bills be reviewed in a timely manner.
Institution Response:
Correction: All telephone bills are being reviewed in a timely fashion by the Director.
Prevention and Monitoring: The Administrative Assistant has been assigned the responsibility to check for the availability of current telephone bills on a regular basis. Once bills are printed, they are provided to the Director for review and approval.
We also noted that LEC’s telephone charges include four lines that are used by the company that provides concessionaire services in the events center. We were informed the concessionaire is not charged for the telephone lines or usage fees.
We recommend consideration be given for charging the concessionaire for the telephones.
Institution Response:
Correction: The concessionaire was invoiced for the telephone charges for the past two fiscal years. A reimbursement check for that invoice was received on October 6, 2011.
Prevention and Monitoring: The concessionaire has agreed to establish telephone services under their own separate account.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 17 of 22 PROCEDURES MANUAL
We noted that a procedures manual addressing LEC’s various business and administrative activities has been initiated but is not complete.
We recommend the procedures manual be completed.
Institution Response:
Correction: A procedures manual addressing Lawlor Events Center business and administrative activities is being compiled and will be completed by June 30, 2012.
Prevention and Monitoring: The Director, Ticket Office Manager, Operations Supervisor and Events Coordinator have been assigned the responsibility to review and update the manual on an annual basis.
PRIOR AUDIT
A prior audit of Lawlor Events Center was conducted for the period July 1, 2000 through March 31, 2002. All recommendations form that audit have been implemented, are no longer applicable, or have been addressed in this report.
OTHER The following item was noted during this review; however, it is the responsibility of the
UNR Controller’s Office.
EXPENDITURES
For one travel expenditure reviewed, we noted that out-of-state travel expenses were charged as conference registration fees in the financial accounting system.
We recommend greater care be taken when processing charges for conferences or training.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 18 of 22 Institution Response:
Correction: The Accounting Assistant in the travel office was advised of the error and informed that in the future those fees are not to be charged to out-of-state travel.
Prevention and Monitoring: The Accounting Assistant is responsible to assure that correct sub-object codes are used.
STATEMENT OF REVENUE AND EXPENDITURES
The statement of revenues and expenditures provided below is based on the activity
within one state account and 130 self-supporting accounts that have been assigned to LEC. The revenue and expenditure information was obtained from the financial accounting system.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 19 of 22 Self Self State Supporting Supporting Funds (Operating) (Events) Total
Balance, July 1, 2009 $ - $ 1,296,981 $ 12,762 $ 1,309,743
Revenues State Appropriations 87,071 - - 87,071 Sales & Services, Aux. Enterprises - 730,393 1,590,024 2,320,417 Other Sources – Unrestricted - 67,250 - 67,250
Total 87,071 797,643 1,590,024 2,474,738
Transfer Out - 4,634 - 4,634 Expenditures Salaries - 641,161 400,473 1,041,634 Travel - 1,299 - 1,299 Operations 87,071 347,648 651 435,370 Events Settlement - 34,544 721,138 755,682
Total 87,071 1,024,652 1,122,262 2,233,985
Balance June 30, 2010 $ - $ 1,065,338 $ 480,524 $ 1,545,862
Balance July 1, 2010 $ - $ 1,433,776 1 $ 112,086 2 $ 1,545,862 Revenues State Appropriations 87,071 - - 87,071 Sales & Services, Aux. Enterprises - 82,708 1,070,562 1,153,270 Total 87,071 82,708 1,070,562 1,240,341
Transfer Out - 600 - 600
Expenditures Salaries - 522,899 197,080 719,979
Operations 87,071 237,531 - 324,602
Events Settlement - - 295,324 295,324
Total 87,071 760,430 492,404 1,339,905
Balance December 31, 2010 $ - $ 755,454 $ 690,244 $ 1,445,698
1 This amount equals the June 30, 2010 balance plus $368,438 transferred from Event accounts.
2 This amount equals remainder of funds after the transfer of $368,438, as stated in note 1.
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 20 of 22 The Internal Audit Department appreciates the cooperation and assistance received from
LEC personnel during this review.
Reno, Nevada September 19, 2011
Debbie L. Ottaviano Senior Internal Auditor
Joyce Stauffenberg Senior Internal Auditor
Grant Dintiman Information Technology Auditor
Scott Anderson Internal Audit Manager
Sandra K. Cardinal Assistant Vice Chancellor for Internal Audit and Risk Management
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 21 of 22 Business and Finance University of Nevada, Reno/1124 Reno, Nevada 89557-1124 Telephone: (775) 784-6662 Fax: (775) 327-2306
Memorandum
To: Sandi Cardinal, Assistant Vice Chancellor for Internal Audit and Risk Management, Nevada System of Higher Education
From: Tom Judy
Date: October 27, 2011
Subject: Response to the Audit of Lawlor Events Center
The purpose of this memorandum is to transmit the response from the University of Nevada, Reno to the audit of Lawlor Events Center covering the period July 1, 2009 through December 31, 2010. I have reviewed and concur with all responses.
cc: Marc Johnson, President Ronald Zurek, Vice President, Administration and Finance Ann Larson, Director Lawlor Events Center
(AUDIT COMMITTEE 12/01/11) Ref. A-10, Page 22 of 22