ACL Version 9 Assignment- Final

SCOPE: Conduct an audit of grant compliance (non-payroll). OBJECTIVES:  Determine if resources are used economically and efficiently.  Verify that financial and operating information is accurate and reliable.  Ensure compliance with policies and procedures, plans, laws and regulations. NOTE: ACL functions and commands are underlined. ACL data files and field names are ALL CAPITALS. Data files, and all critical instructions, are BOLDED. COPYRIGHT INFORMATION This program and the related data are copyrighted.  2003 They may be used only for the academic purpose of this class and may not be used for any other purpose without the express permission of Kate M. Head, USF Office of University Audit and Compliance at . HINTS To toggle between the log and the file you are working on use the buttons on the top of the view. If you’re getting unexpected results, make sure you have not left on a filter. The log will indicate any filters applied when a command was executed. Simply look for the word FILTER. If you are “sitting” on a column heading, ACL will apply the function (such as count) to that field. If you are asked to Save changes, click yes. CASE TWO CONTRACTS AS OF 3/24/2015 PAGE2 Audit Step Description W/P Hrs A. ADMlNISTRATION 1. Obtain Data files. In order to perform these tests, you will need access to the following files. Your instructor will provide the location of these files. Do not attempt to save these files on your disk or CD. Saving these files on your disk or CD will cause critical failures to occur. a) GR_AWARD_0405.DBF b) GR_EXP_0405.DBF A.Open a new project. c) Open up the ACL program and Create a New Project. d) Save in: rewriteable CD (D:) or USB Flash Drive. e) File Name: your first initial and last name (e.g., KHEAD) f) The data definition wizard will automatically appear. Note: Make sure you do not save your project on a computer in a computer lab. You may not be able to complete the project later if you do not save it to an external drive. A.Import the databases into ACL. g) GR_AWARD_0405 Click on Next, on the “Welcome to Data Definition Wizard” screen. Select the Disk option, click on Next. Locate the GR_AWARD_ file by changing the Look in location at the top of the screen. Click on the file name and the wizard will move forward. Click on Next, Next, Finish, OK. The GR_AWARD_0405 file will appear in the ACL view. It is normal for the first column to be titled RECORD_DELETED. b) Open GR_EXP_0405. Click on Data, External Data, Disk. Locate the GR_EXP_ Click on the file name and the wizard will move forward. Click on Next, Next, Finish, OK. The GR_EXP_0405 file will appear in the ACL view. It is normal for the first column to be titled RECORD_DELETED. CASE TWO CONTRACTS AS OF 3/24/2015 PAGE3 Audit Step Description W/P Hrs B. PERFORM DATA VALIDITY TESTS To verify the completeness of the files, count the number of records, compare the table layout definitions to the actual data using the verify command, and total the field(s) used as check figures for each of the three files you imported into ACL. This will ensure you brought in the data properly. 1. Open GR_AWARD_0405 by double clicking on the file name in the Overview. a) To count records: Click on Analyze, Count Records, OK. The number of records will appear at the bottom of the view (110 records). b) To verify records: Click on Data, Verify, Verify Fields, Add All, OK, OK. The log will indicate “0 data validity errors detected”. c) To total fields: Click on Analyze, Total Fields, Total Fields, AWARD_TOT, OK. The total should be $12,010,696. A.Open GR_EXP_0405. d) To count records: Click on Analyze, Count Records, OK. The number of records will appear at the bottom of the view (3,661 records). e) To verify records: Click on Data, Verify, Verify Fields, Add All, OK, OK. The log will indicate “0 data validity errors detected”. f) To total fields: Click on Analyze, Total Fields, Total Fields, AMT. The total should be $1,406,542.08. NOTE: If you did not get the results expected, try importing the ACL files again. From this point forward you are required to include all results from your computer analyses (e.g., ACL tables and other ACL output) in your solution to this assignment. You are also required to include your written responses to questions. A.GAIN KNOWLEDGE OF AUDITEE OPERATIONS Familiarize yourself with the policies related to the area being audited. Please review the materials located in Appendix A.