As a public institution, Utah State University is built on a foundation of public trust. To uphold that trust, the University is committed to implementing the Legislative Audit Recommendations (Report No. 2026-02, issued January 2026), which provide a framework for strengthening oversight and compliance.
Accountability System
In alignment with the audit recommendations, the University has established a formal accountability system for university purchases. Effective October 1, 2026, identified policy violations will be reported to the President and Board of Trustees, as directed.
It is important to note that the new accountability system has not created additional policy requirements. The only change is the new requirement to report violations.
Have Questions? Reach out to us directly at accountability@usu.edu.
Reportable Violations
| Policy | Reportable Policy Violation |
|---|---|
| 1010 Contract Signature Authority | Executing or signing contracts without holding a proper, written delegation of signature authority (DSA). |
| 1221 Procurement | Proceeding without Purchasing’s involvement when procuring items that are greater than the Standard Competitive Bid Threshold ($10,000). |
| 1221 Procurement | Dividing a purchase into two or more smaller purchase(s) or using barter/trade with the intent to make a procurement qualify under a lower threshold. |
| 1221 Procurement | Proceeding with a sole source procurement without receiving pre-approval by the Director of Purchasing or their designee and failing to document the sole source in EZ-Buy. |
| 1221 Procurement | Using the “Unreasonable or Cost Prohibitive Transitional Costs” exception without prior written approval from the Director of Purchasing & Contract Services. |
| 1221 Procurement | Using an “emergency” procurement exception without approval by the Director of Purchasing and Contract Services, when circumstances do not meet policy criteria, and when time allows USU to complete a competitive process. |
| 1221 Procurement | Procuring goods or services for personal use. |
| 1222 Travel | Incurring university travel expenses that do not meet the criteria outlined in policy and are not supported by a properly completed Travel Authorization (TA). |
| 1222 Travel | Procuring or requesting reimbursement for first class or higher airfare. |
| 1222 Travel |
Failing to document the justification when the standard or best available rate for required lodging averages more than $450 per night. Acceptable justifications are:
|
| 1222 Travel | Procuring or requesting reimbursement of actual expenses for international lodging that exceeds 300 percent of the maximum lodging per diem allowance and incurring the costs without prior approval by the appropriate Department Head. |
| 1222 Travel | Listing the University as the contracting party on an Airbnb, VRBO, or similar lodging agreement (electronic or otherwise). |
| 1222 Travel | Procuring family/companion travel that is not essential or beneficial to the University for accomplishing a bona fide business purpose and doing so without prior approval by the appropriate Dean or Vice President. |
| 1223 Meals & Entertainment | Failing to comply with the criteria established in the Meals and Entertainment Policy. |
| 3311 Gifts & Awards | Failing to comply with the criteria established in the Gifts and Awards Policy. |
| 5303 International Travel | Engaging in international travel that is not pre-approved through a University-Related Travel –Travel Authorization. |
| 5303 International Travel | Failing to register in the university travel registry. |
| 5303 International Travel | Failing to participate in International URT orientation. |
| 5303 International Travel | Failing to participate in USU International Travel Assistance and Insurance Program, or equivalent program approved by the ITOC. |