BISMARCK — Some colleges in North Dakota are shuffling their resources in an effort to pay closer attention to their bank accounts after audits found four of them to have several hundreds of thousands of dollars in accounting errors — discrepancies the campuses are saying were caused by "severe" understaffing.

The inconsistencies were not a result of embezzlement or misappropriated funds, rather they were mistakes made by staff — or the lack thereof — when plugging the revenue and other financial records into the ledger, said Audit Manager Lindsey Slappy with the North Dakota Auditor's Office.

"There are times that it is purely an accounting entry error. And if you go a period of time where you have unreconciled differences, the problem you have is those build and it is the needle in the

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