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Noncurrent assets are long-term assets that a company expects to hold over one fiscal year that cannot readily be converted to cash within a year. This can be in the form of investments made in another company, large equipment or intellectual property. This was due to the fact that the necessary documents were not available for the audit. The Chartered Accountants also reported that NCN failed to properly maintain a fixed asset register which is a basic underlying assumption in accounting.
The assumption is that a company or other entity will be able to continue operating for a period of time that is sufficient to carry out its obligations, objectives, and so on. The report notes for example, that sinceNCN did not maintain a fixed asset register. Auditors said that the company attempted Ncn guyana online dating outsource the management of the fixed asset register, however this exercise proved futile.
It was advised by company officials that due to the volume of work in the Accounts Department, it is unable to undertake the management of the fixed asset register. The report of the forensic auditors also made a number of recommendations for NCN to get its act together. These include having systems implemented to ensure that all statutory audits are completed on a timely basis; carrying out a complete verification of all non-current assets which should form the basis for the preparation of an up to date fixed asset register; establishing a definitive credit policy which should be documented and approved by the Board of Directors; and establishing a debt collection committee with specific responsibility to collect all Ncn guyana online dating debts within six months.
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