| # |
MANAGEMENT |
YES |
PART |
NO |
NA |
| 1. |
Does your unit have a written mission statement? |
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| 2. |
Has your unit documented all internal policies and procedures related to processes specific to your unit's operations? |
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| 3. |
Are these policies and procedures reviewed and up to date? |
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| 4. |
Are responsible persons in your unit familiar with University-wide policies related to personnel management, financial matters, use of information and related technology, and regulatory compliance? (Reference: Utah State University Policy Manual) |
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| 5. |
Are one or more individuals in your unit responsible for reviewing Banner financial reports on a monthly basis? |
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| # |
PERSONNEL |
YES |
PART |
NO |
NA |
| 6. |
Are up-to-date position descriptions on file for each employee in your unit? |
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| 7. |
Are sufficient training opportunities provided to improve employee work-related competencies? |
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| 8. |
Has the unit established cross-training or contingency plans for significant and/or unexpected changes in personnel? |
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| 9. |
Are performance appraisals given to unit employees? (References: Policy 329, Performance Appraisals, Performance Appraisal Handbook and Alternate 2007 Performance Appraisal Form) |
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| 10. |
Have procedures been established to ensure terminating employees return all University ID cards, keys, purchasing cards, equipment, petty cash or change funds, etc., and that IT personnel or system administrators are notified to remove all logon privileges to departmental and University computer systems? (Reference: Policy 399, Termination of Professional and Classified Staff) |
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| 11. |
Are individual employee leave reports in Banner reconciled to appropriate records maintained for accumulated employee benefits, e.g., annual leave, sick leave? |
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| # |
INFORMATION TECHNOLOGY |
YES |
PART |
NO |
NA |
| 12. |
Do employees with access to computer systems and specific software modules have an established need for this access? |
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| 13. |
Is there adequate computer virus protection on your desktops and servers and is it periodically updated to ensure the most current version is installed? |
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| 14. |
Is critical data backed-up and stored off-site or in a fire vault? |
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| 15. |
Are all passwords protected from unauthorized use, i.e., only known to the user and not written down or shared? |
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| 16. |
Is your unit's computer server protected by a firewall? |
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| 17. |
Are laptop computers stored securely when not in use? |
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| # |
REVENUE |
YES |
PART |
NO |
NA |
| 18. |
Is any cash collected stored in a secure location and deposited within three business days? (Reference: Title 51 of Utah Code) |
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| 19. |
Are all gifts/donations promptly forwarded to the Advancement Office for processing? |
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| 20. |
Does segregation of duties exist between employees responsible for cash handling? Specifically, is the person receiving the cash different from the person depositing and recording revenues, including overages and shortages? |
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| 21. |
Is there adequate security where cash handling activities occur? |
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| # |
PAYROLL |
YES |
PART |
NO |
NA |
| 22. |
Are electronic personnel action forms (EPAFs) promptly completed and submitted for new hires and changes in employment status? (Reference: HR Banner Training and Guidance) |
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| 23. |
Are payroll reports monitored and reviewed to identify unapproved time, miscoding, etc.? |
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| 24. |
Is overtime reviewed and approved in advance by the employee's supervisor? |
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| 25. |
Do all classified/non-exempt employees keep detailed timecards and are they signed by the employee and their supervisor? (Reference: HR Quick Reference Guide to Fair Labor Standards Act) |
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| # |
BANK - PETTY CASH |
YES |
PART |
NO |
NA |
| 26. |
Does your unit maintain a petty cash or change fund? |
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| 27. |
Is this petty cash or change fund approved and recorded by the Controller's Office? (Reference: Cash Handling Guidelines and Procedures) |
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| 28. |
Is the cash fund maintained in a safe/lockable cash box and stored in a secure location? |
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| 29. |
Are original receipts required for all petty cash disbursements to reimburse employees? |
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| 30. |
Does a person (preferably a supervisor) other than the custodian reconcile the cash fund or perform an independent review of the reconciliation? |
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| # |
TRAVEL |
YES |
PART |
NO |
NA |
| 31. |
Are employees in your unit familiar with the University's Travel Policy? (Reference: Policy 515, Travel) |
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| 32. |
Are travel plans made sufficiently in advance (whenever possible) to obtain the most favorable transportation rates? |
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| 33. |
Are travelers required to provide original receipts for all travel expenses over $25? |
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| 34. |
When traveling internationally on federal grants, are domestic carriers used when departing from/arriving in the United States? (Reference: Fly America Act) |
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| 35. |
Does the review of travel expenses include verification that unallowable expenses (OMB Circular A-21) are not charged to federally-funded grants? (Reference: Office of Management and Budget (OMB) Circular A-21) |
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| # |
PURCHASE CARD (PCARD) |
YES |
PART |
NO |
NA |
| 36. |
Are monthly P-Card statements (including Banner internal transaction reports) reconciled every month and retained with supporting documentation and receipts? (Reference: Purchasing Card Policies and User Guidelines) |
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| 37. |
Does the cardholder's supervisor (or designee) review the monthly statements and initial/sign and date to indicate a review has been completed? |
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| # |
REPORTING MISCONDUCT - ETHICS |
YES |
PART |
NO |
NA |
| 38. |
Have any unusual trends or discrepancies in accounts been noticed recently? |
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| 39. |
Are unit personnel aware of the Utah State University Hotline? (Reference: Internal Audit Services - Report Concerns Hotline) |
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| 40. |
Are all employees familiar with the University's Administrative Code of Conduct? (Reference: University Administrative Code of Conduct) |
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| 41. |
In your unit, do supervisors exhibit high ethical values, personal and professional integrity, and compliance with University policies? |
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| # |
GOVERNMENTAL REGULATIONS |
YES |
PART |
NO |
NA |
| 42. |
Are unit employees informed about all applicable federal and state laws/regulations, which govern the unit's activities? |
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| 43. |
Do unit employees understand the provisions of the Family Educational Rights and Privacy Act (FERPA) as it applies to the privacy and confidentiality of student records? (References: Registrar's Office FERPA Guidelines and Policy 504, Student Records) |
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| 44. |
Does your unit receive federal grants? |
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| 45. |
Are your unit's project directors sufficiently familiar with OMB Circular A-21's cost principles governing allowable costs and activities? (Reference: Office of Management and Budget (OMB) Circular A-21) |
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| 46. |
Are principal investigators (PIs) familiar with effort reporting requirements to ensure that salaries charged to federal grants and contracts properly reflect the time and effort directed to the grant or contract activities? |
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| # |
INVENTORY - ASSET MANAGEMENT |
YES |
PART |
NO |
NA |
| 47. |
Are your unit's personnel familiar with University policies and procedures for maintaining and disposing of equipment? (Reference: Equipment Inventory System Policies and Procedures) |
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| 48. |
Does the unit maintain a detailed log of equipment and other assets? |
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| 49. |
Does the unit perform a periodic inventory of assets (at least annually)? |
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