Internal Audit Services

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Best Practices and Other Tips


The following links provide general tips and guidance regarding best practices. Please note that the files are in PDF format. You may download Adobe Acrobat Reader for free.


Top Ten Controls

Internal control basics for EVERY employee.


Top Ten Good Management Practices

Good habits and practices for effective managers.


Seven Tests

Seven tests or criterion to determine the propriety of a University expenditure.


Financial Accountability & Control

Understanding the responsibilities of employees and management, fraud deterrence and reporting.


IRS Fringe Benefit Guide, January 2014

Comprehensive guide to provide governmental entities information concerning tax issues related to employees (including references to the applicable Internal Revenue or Treasury Code regulations). Topics include:

  • Working Condition Fringe Benefits
  • De Minimis Fringe Benefit
  • Travel and Transportation Expenses
  • Moving Expenses
  • Meals and Lodging
  • Awards and Prizes
  • Professional Licenses and Dues

Recruiting Expenses - Tax Implications

Copy of PowerPoint presentation to Department Heads and Business Managers regarding the permissibility and taxation of expenses incurred when recruiting employees.


Tickets Taxability Matrix

References and possible tax implications when University departments give tickets to employees.


Educational Assistance Taxability Decision Tree

Decision tree with relevant IRS references to help determine tax implications when University departments award scholarships or tuition reductions (in addition to the 50% per USU Policy 350) to employees or their family members.


Controller's Office Guidance for Cash Fund Custodians

Cash fund purpose, responsibilities and proper management.