An audit of Mayville State University for the 2022–23 biennium presented Aug. 14 identified six formal findings covering personnel file and evaluation practices, year‑end accounting entries, reconciliation processes, procurement and purchasing‑card approvals, and failure to perform a full annual capital‑asset inventory.

Why it matters: several findings affect financial controls that support decisions on salary, purchasing and asset management. Auditors flagged repeated problems — notably reconciliations and segregation of duties — that increase the risk of errors going undetected.

The findings in brief: auditors listed six items. They found inconsistent personnel files and missing employee evaluations, incorrect year‑end elimination entries, inadequate controls around bank and subsidiary system reconciliations, procurement actions that did not comply with state rules, missing approvals on purchasing‑card and payroll registers, and an incomplete capital‑asset inventory for equipment over $5,000.

University response: Amber Hill, vice president for business affairs at Mayville State, told the committee the campus took the audit findings seriously. Hill said Mayville has doubled HR staff and reallocated resources to complete personnel file remediation, contracted with the system’s central services (CTS) to scan and verify records, and engaged outside resources and peer campuses to reconstruct missing year‑end entries and reconciliations. On procurement and purchasing cards she said stricter oversight and card revocation policies are in place; the university also reported it completed and corrected the previously missing inventory.

Auditor follow‑up: the auditors said several findings repeat earlier recommendations and will be tracked in future audits. Committee members asked the university to confirm corrective steps at the next meeting.