ACL Scripts Using ACL Scripts Georgia Department of Audits Education Audit Division Kristina A. Turner, CPA, CISA Deputy Director

Overview Georgia Department of Audits Education Audit Division (EAD) Our Responsibility Our Organization ACL In Action Planning Analytical Procedures Review of Financial Statement Mappings Fraud Toolkit Other Uses Common Scripting Tools & Commands Functions

EAD – Our Responsibility Performance of Financial Engagements for: State CAFR State Colleges (35 and Cognizant Agency) State Technical Colleges (25 and Cognizant Agency) Includes Audits & Other Types of Engagements Local Boards of Education (155) – Financial Audits Charter Schools (2) – Financial Audits

EAD – Our Organization Headquarters – Atlanta 8 Regional Offices 106 Allotted Positions; 8 frozen positions 89 Auditors in the Field 9 Responsible for Planning, Training, Report Processing

EAD – ACL in Action 2 licenses in each regional office Each office has an “IT Liaison” responsible for day to day usage questions related to ACL and other applications used by EAD. (1 license assigned to the liaison) Other license is used by other auditors Network version is available

EAD – ACL in Action Licenses for Planning Team members Scripts are created and maintained at this level based on needs identified by Deputy Directors and Audit Supervisors Currently knowledge of scripting resides with two individuals

EAD – ACL in Action Became a significant tool to the audit process in 2001 Initial use: Converting .txt and print files to Excel Retrieving Statistical Information for a dataset Stratifying datasets for target testing Pulling Samples

EAD – ACL in Action Evolution EAD collected Financial data from local Board of Education Software System at the Board determine how files were received PC Genesis – GA Dept. of Education developed application for districts – 8 files Other Vendors – Using a standard format developed by EAD – 2 files

EAD – ACL In Action Goals for Scripting Creation of Planning Information for audit Trial Balances Materiality Individually Significant Items Preliminary Analytical Review Prior Year to Current Year Comparison By Account Exceptions Identified based on Pre-Defined Thresholds Comparison of Summary Data to Detail Data Detail Transaction History Identification of Anomalies/Target Testing Transactions

EAD – ACL In Action Auditors linked in the files received from the Local Boards of Education After prompting ACL to process the scripts, the auditors had 20+ output files in less than 5 minutes. Method to Scripting Used arithmetic, functions, joins, summarization, etc. to create a standard ACL table for analysis With standard tables, scripts were developed to produce output files Separate Scripts based on Function (21)

EAD - Audit Toolkit

Common Scripting Tools & Commands Assign Variables ASSIGN variable_name = value <IF test> Define New Fields DEFINE FIELD field_name COMPUTED expression < IF test > Sort SORT ON {key_field <D>} <...n> TO tablename <IF test> Summarize SUMMARIZE <ON> key_field <...n> <SUBTOTAL field <...n>> <OTHER field <...n>><TO SCREEN|table_name|PRINT> <IF test>

Common Scripting Tools & Commands Extract information into Another Table for Analysis EXTRACT {RECORD | FIELDS field_name <...n> | ALL} TO filename <IF test> Export to External Software like Excel EXPORT <FIELDS> field_name <AS export_name> <...n> export_type TO filename <IF test> Join Tables based on Like Key to use records from both tables JOIN <PRIMARY|BOTH|SECONDARY|PRIMARY SECONDARY|UNMATCHED|MANY>PKEY primary_key_fields FIELDS primary_fields SKEY secondary_key_field<WITH secondary_fields> <IF test> <WHILE test> <{FIRST|NEXT} range>TO table_name Save Log to File SAVE LOG <SESSION> AS file_name ASCII|HTML <OK>

Functions ALLTRIM(string) BETWEEN(value, min, max) CLEAN (string, extra invalid characters) SUBSTR(string, start, length) VALUE(string, decimals) ROUND(number)

EAD – ACL In Action Dynamic Scripting Files from Ga. Dept. of Education for all districts Needed method for identifying Individual Entity information within the Script Two methods: If data is included in the file, in the script, set a variable equal to the entity If the data is not included, prompt the user for the information.

EAD - ACL In Action User Entry Do Command DIALOG (DIALOG TITLE "User Dialog" WIDTH 335 HEIGHT 172 ) (BUTTONSET TITLE "&OK;&Cancel" AT 240 24 DEFAULT 1 ) (RADIOBUTTON TITL Do Command IF CHECKBOX1 = T DO A_Create_Trial_Balance IF CHECKBOX2 = T DO B_Create_SNA IF CHECKBOX3 = T DO C_Create_SRECNA IF CHECKBOX4 = T DO D_Create_Budget IF CHECKBOX4 = T DO E_College_Budget_to_Actuals

Financial Statement Mapping Test Technical Colleges – Excel Macro Mapping Process College – PeopleSoft Nvision School Districts – GDOE developed Web application Using Document Crosswalks from the Books to the Financial Statements, ACL creates a set of preliminary Financial Statements This is compared to Entity’s Financial Statements

Fraud Toolkit We developed a P-Card Fraud Toolkit. We use the Fraud Toolkit issued by Ekaros Analytics.

EAD – ACL In Action Other Uses Testing Allocation Process Tuition & Fees in Banner Grant/Expense Allocations in PeopleSoft Grant Confirmations from PeopleSoft Data