DIY Audit Tools 36 th NSAA ANNUAL CONFERENCE

OBJECTIVE To show audit tools that provide audit efficiency in your organization that you can do on your own

AGENDA Audit Efficiency Tools ◦  Audit Utilities ◦  CAFR ◦  Risk Suite Automation ◦  Power Pivot Excel Dashboard Reporting ◦  Formulas ◦  Graphs ◦  Dynamic Graphs Shared Databases ◦  Do Not Pay List ◦  TAG ◦  Minnesota’s SOA ◦  Minnesota’s Open Data ◦  Data.gov

AUDIT UTILITIES ◦Data background ◦File layout format ◦Excel macros VBA ◦Utilities Purpose

AUDIT UTILITIES

 100% coverage of the general ledger detail  Regular samples & Single Audit Samples  Menu options to filter the data into different data types

AUDIT UTILITIES  Balance sheet  Reconciliations  Operation statement  Budget Import  Address comparison  Fraud Tests

AUDIT UTILITIES ◦File layout format ◦Excel macros VBA ◦Utilities Purpose

General Ledger Utility

 Compares payroll for employees being paid out of multiple payroll lines items  Compares general ledger records to payroll records  Employee Payroll Summary

CAFR ◦Data background ◦File layout format ◦Excel macros VBA ◦Utilities Purpose

CAFR

CAFR  Excel Workpapers  Draft statements  Materiality  Major Fund Determination

Why vba macros?  Macros allows simple tasks to be repeated  VBA is built-into office products  Allows consistency for the whole staff  Easy programming language to learn

Custom Toolbar  Custom tickmark  Creates shortcuts to commonly used items  Updates links  Check links

AUDITING STANDARDS 104 – 111 RISK SUITE

SINGLE AUDIT

PowerPivot

Excel dashboard

Excel dashboards

Excel dashboard

Excel DASH Board reporting Formulas small; index; rank; sumifs; named ranges Dynamic data data connection; macro refresh data Building the graphs

Excel Dash board reporting RANK Function Returns the rank of a number in a list of numbers. RANK(number, NamedRange) SUMIFS Function Adds the cells in a range that meet multiple criteria. Sumifs(sum_range, criteria_range1, criteria1, criteria_range2, criteria2) SMALL Function Returns the smallest value in a data set. SMALL(NamedRange, k) INDEX Function Returns the reference of the cell at the intersection of a particular row and column. INDEX(reference, row_num, column_num, area_num )

Excel dynamic data

Graphs literacy.org/periodic_table/periodic_table.html

I LIKE BIG DATA AND I CANNOT LIE

Building a 21 st Century Digital Government that charged the Federal Chief information Officer (CIO) with developing and implementing a comprehensive government-wide strategy to deliver better digital services to the American people.

DO NOT PAY The goal is to integrate Do Not Pay into your existing business processes by providing your agency access to current and relevant data to help make an award or payment decision.

DO NOT PAY Data Sources Currently Available  Excluded Party List System - Private (EPLS) with an Office of Foreign Asset Controls (OFAC) feed  Death Master File - Public (DMF)  List of Excluded Individuals/Entities - Public (LEIE)  Excluded Party List System - Public (EPLS)  Debt Check  Central Contractor Registration (CCR)  Office of Foreign Assets Control (OFAC) feed

How it works Provides users with an internet-based, one stop shop for their data needs. Agencies can select the best searching methods to incorporated into their business processes.

OPEN GOVERNMENT TAG - Tennessee Minnesota OPENDATA DATA.GOV – Federal Government

Questions