Manufacturing Reprise

The summary of the report noted the following: -College management did not monitor the components of internal control over financial reporting to ensure they were present and functioning throughout the period. Auditors found: -The College’s financial statements submitted for audit contained significant misstatements and were not reviewed by an individual independent from the preparer. -Reconciliations of the capital asset subsidiary ledger to sneak a peek at this site the general ledger were not completed since June 30, 2018. -Reconciliations of the student accounts receivable subsidiary ledger to the general ledger were not completed since June 30, 2018. In response to an inquiry from WBTV, Sarah Devlin, Chief Officer of Governance, Advancement & Community Relations for RCCC said “The College has a strong history of excellent state audits and this is an isolated, one-time occurrence based on unfilled personnel vacancies which are always a challenge to any organization. These issues did not impact our service to students or the College’s mission and overall operations.” A response from Rowan-Cabarrus Community to the State Auditor pointed out that there had been a good deal of turnover in the Business Office. “It is unfortunate the Business Office has been subject to significant turnover in the past few years and has impacted the staffing level necessary to ensure adequate controls to ensure the financial statements are free of any material misstatements,” the response from RCCC said. The audit also pointed out other issues caused by the lack of staffing in the Business Office: -The Chief Financial Officer position was vacant between December 2018 and September 2019. -The Senior Accounting Technician responsible for capital assets was vacant between September 2018 and April 2019. -The Executive Director of Budgets and Financial Reporting was vacant between June 2020 and February 2021. -Additional turnover in recent years affected the development of and competencies held by the following positions: Accounts Receivable Technicians, Equipment Coordinator, Payroll Analysts, Controller, Assistant Controller, Associate Chief Financial Officer, Director of Business Services, and Manager of Contracts and Procurement. The audit concluded that the lack of adequate internal controls resulted in: -The College omitting $14.6 million in county capital aid and related capital asset additions that occurred in the prior period. - The College misclassifying $16.2 million of completed buildings as construction in progress. -The College understating supplies and services expense by $2.0 million for amounts that should have been capitalized to construction in progress in the prior period. -The College requiring use of external consultants to reconcile the student accounts receivable subsidiary ledger, which identified a $1.0 million overstatement of the current period beginning balance. -Additional audit adjustments to correct misstatements in the financial statements, as well as corrections to the majority of the notes to the financial statements, the statement of cash flows, and required supplementary information.

https://www.wbtv.com/2021/06/08/state-financial-audit-rowan-cabarrus-community-college-finds-significant-shortcomings-rccc-pledges-rebuild-business-office/

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Bigelow’s earliest entry in this criminal database comes from 1999, when she stood accused of communicating threats until a judged tossed out the allegation that August. In June of 2002, a judge in Alamance County addressed a whole grab bag of charges that Bigelow had incurred over the past year and a half. According to information in the county’s criminal database, the judge agreed to defer judgment on a charge of driving with a revoked license from the previous December. Bigelow also entered guilty pleas to another charge of driving with a revoked license that she incurred in January of 2002 and a charge of resisting a public officer that she received at the same time. The judge who presided over this omnibus hearing went on to dismiss five other charges from various dates in 2001 and 2002. These allegations included having an expired registration or tag, driving without a license in one’s possession, speeding at a rate of 54 miles an hour in a 35 you could try this out mile an hour zone, and two separate charges of driving without vehicle insurance. In January of 2004, the future city council candidate received a deferred judgment after she pleaded guilty to having a fictitious, concealed, or revoked registration card or tag. The court went on to dismiss two contradictory charges of having an expired registration card or tag and having no registration card at all – both of which appear to stem from the same traffic stop in November of 2003. Between 2007 and 2013, courts in Alamance County also dismissed a number of other charges that Bigelow incurred during that period. These alleged violations include charges of driving or allowing someone to drive a vehicle with no registration and of having a fictitious, concealed, or revoked registration card or tag – both of which were dropped in June of 2007. In December of 2009, a judge dismissed a charge of having an expired registration card or tag; while a rear lamp violation and a charge of having no registration card were dropped in August of 2013. Then, in October of 2014, a judge tossed out an expired registration charge as well as a charge of driving with an expired or nonexistent inspection sticker. In addition to these Alamance County offenses, the county’s criminal database also contains information on charges that Bigelow received in Guilford County. These entries include a conviction in February of 2005 for driving or allowing a motor vehicle to be driven without registration and a speeding charge for allegedly going 64-miles an hour in a 45-mile-an-hour zone that was reduced to improper equipment in February of 2011. Meanwhile, in November of 2011, a judge in Guilford County dismissed a charge that Bigelow had received for allegedly aiding and abetting impaired driving. The only Burlington candidate other than Bigelow with a misdemeanor conviction in North Carolina is city councilman Jim Butler, 56. According to the county’s criminal database, Butler received a hunting citation in Guilford County that led to his misdemeanor conviction for taking a protected migratory bird in August of 1985, when Butler was about 20 years old.

https://alamancenews.com/some-candidates-have-criminal-records-most-traffic-related/