Former senior state auditor begins work at System Office

Following State Auditor of Public Account’s audit of the Nebraska State College System in February, the APA accused CSC and the NSCS of poor decision-making and a lack of oversight. Now, the System Office has hired one of the APA’s own senior auditors to assist with accounting, Amy Hock.

“She [Hock] has actually worked on the NSCS audit,” NSCS Chancellor Stan Carpenter stated in his April report to the state colleges’ board of trustees. “Thus, she brings a working knowledge of the State Colleges with her to the position.”

Hock began work at the System Office Monday as director of system-wide accounting. She said her familiarity with the NSCS and its personnel would be valuable benefits to the system.

“I have previous audit experience of the NSCS and am familiar with the staff, business processes, and financial statements which I feel will be a big benefit in my new position,” Hock stated.

Hock said her past employment would help Nebraska’s state colleges streamline its accounting processes.

“My previous experience with the Nebraska APA has given me a working knowledge of GAAP and auditing standards as well as an extensive knowledge of internal controls.  An understanding of good internal controls is key when accessing business operations and when trying to create good business practices which can be shared among multiple locations.  My knowledge of GAAP and auditing standards will be beneficial when helping consolidate the colleges’ financial statements,” Hock said. “This familiarity will allow me to dive into my new position quickly.”

As reported in the Feb. 9 edition of The Eagle, according to Dale Grant, CSC vice president of finance and administration, before the 2003-04 academic year, each college in the NSCS was audited independently, but then went to a combined audit.

“Ever since that time, the auditor’s office has brought up concerns that we [the three colleges] don’t measure things the same way,” Grant said.

Hock stated she hopes to address some of these concerns in her new role as director of system-wide accounting.

“My goals as the Director of Accounting will be to find common and/or similar business practices among the three Colleges.  I hope these common and/or similar business practices will make the Colleges’ business environments even stronger than they already are,” Hock said. “I will also work closely with the Colleges’ accountants to ensure the preparation of the NSCS’s consolidated financial statements is performed in a seamless manner.”