I-TECH Recharge Centers and Field Advances (2010)

We found that I-TECH (International Training & Education Center for Health) has good internal controls over the operation of its recharge centers; with the exception that one recharge center has not been submitting University required quarterly financial reports. We found controls over the use of field advances need to be improved in the following areas: reconciliation and liquidation, retention of all bank account records, and accuracy of expenditure coding.