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      What information is missing from the CUNA workpapers?

      This article summarizes information that is missing from each of the CUNA workpapers in detail.

      • Contribution Allocation Testing
        • The input report does not include the percent elected for allocation, so this information is blank in the AuditMiner workpaper for CUNA.
      • Distribution Package
        • The distribution input report does not include distributions broken out by money source, vesting percentages by money source, amount paid, and payee.
      • Investment Disclosure Support
        • The input report doesn’t include current year shares, current year price, or current year cost.
        • AuditMiner has excluded loans from the investment amounts.
      • Investment Income Allocation
        • AuditMiner has excluded loans from the investment amounts.
      • Loan Package
        • The Loan Package does not include payment amount, unpaid accrued interest, and payment frequency.
      • Participant Activity Detail Package
        • AuditMiner has excluded Loan Activity from the activity detail for the Summary and By Investment tab for purposes of populating the trial balance. The By Money Source tab includes Loan Activity as AuditMiner was unable to exclude.
      • Plan Analytics
        • AuditMiner has excluded loans from the investment amounts.
      • Rollovers Package
        • The Rollover Package does not include the rollover date, investment option name, participant elected allocation percent, or the qualified institution as this information is not included in the input reports.