BOTTINEAU, N.D. — A state audit has found the Dakota College at Bottineau has not completed monthly bank reconciliations correctly and in timely fashion.

The amount of unsupported reconciling items found in the audit ranged from $74,796 to $362,865 in a sample of four months of the 24-month audit period, according to a press release from the Office of the State Auditor. Unsupported reconciling items include transactions or balances that lack proper documentation.

“Without adequate support, these items could be plug figures, increasing the risk that the difference between bank balances and book balances is larger than reported on the reconciliations,” the release said.

The unreconciled difference – the gap between the financial ledger and bank balances after accounting for all reconcilin

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