Prairie View A&M University
University Compliance Office
Compliance Administrative Review Template
Department Name:
Date of Review:
Reviewer/Compliance Officer:
Department Head or Dean completing review:
QUESTIONS
Section A: UAPS, RULES, AND PROCEDURES
1. Are all applicable UAP’s and Rules current?
System Policy 01.01.01, System Policy 01.01, UAP
01.01.99.P0.01
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Methodology:
Obtain a list of all UAP’s and/or Rules from the
Compliance Office that is applicable to the
department being reviewed and determine if
current.
2. Does the department have a current SOP Manual
or Departmental Procedures Manual?
Best Practice and Standards For The Professional
Practice of Internal Auditing
Methodology:
Obtain a copy of the SOP Manual or
Departmental Procedures for the department
being reviewed.
3. Do all employees have a copy of the SOP Manual
or Departmental Procedures Manual and/or is a
Revised September 2014
Prairie View A&M University
University Compliance Office
Compliance Administrative Review Template
QUESTIONS
copy of the SOP or Departmental Procedures
Manual accessible for all employees?
Best Practice and Standards For The Professional
Practice of Internal Auditing
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Methodology:
Consult with the department to determine if the
SOP Manual or Departmental Procedures Manual
has been provided electronically or manually to
all employees in the department being reviewed.
4. Have all employees been trained on the SOP
Manual or Departmental Procedures Manual?
Best Practice and Standards For The Professional
Practice of Internal Auditing
Methodology:
Obtain documentation evidencing that training
has been provided to all employees in the
department being reviewed. If no
documentation exists to evidence that
employees have been trained on the SOP
Manual or Departmental Procedures Manual,
select a judgmental sample of employees and
ask each if training has been provided.
Section B: TRAINING & COMMUNICATION
5. Is all employees required training current?
System Policy 33.05, System Regulation 33.05.01,
System Regulation 33.05.02, Texas Government
Code, Chapter 656, Subchapters C and D, Texas
Labor Code, Section 21.010
Revised September 2014
Prairie View A&M University
University Compliance Office
Compliance Administrative Review Template
QUESTIONS
Methodology:
Obtain a copy of the employees’ TrainTraq
training records from the Office of Human
Resources for the department being reviewed
and determine if the required trainings have
been completed.
6. Has professional development training
opportunities been provided to the department?
Best Practice and Standards For The Professional
Practice of Internal Auditing
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Methodology:
Consult with the department and obtain a copy
of development training records completed in
the last year.
7. Does the department have regular staff
meetings?
Best Practice and Standards For The Professional
Practice of Internal Auditing
Methodology:
Consult with the department and obtain a copy
of recent agenda or minutes prepared.
8. Does department management update the staff
after updates are received from executive
management or other meetings?
Best Practice and Standards For The Professional
Practice of Internal Auditing
Revised September 2014
Prairie View A&M University
University Compliance Office
Compliance Administrative Review Template
QUESTIONS
Methodology:
Review the prior agenda/minutes obtained in #7
to determine what was communicated to staff.
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Section C: HUMAN RESOURCES
9. Does the department receive prior approval from
the appropriate personnel for all employees
working additional duties?
System Regulation 31.01.01, UAP 31.01.01.P0.01
Methodology:
Consult with the department and determine if
any employees have been assigned additional
working duties. For each employee that was
given additional duties, obtain a copy of the
approvals submitted to Payroll Services to process
adjustments.
10. Have all employees performance evaluations
been completed and submitted by the required
due date?
System Policy 33.99.03, SVPBA Memo FY14-43
Methodology:
Consult with the department and/or Office of
Human Resources to determine if performance
evaluations have been completed and
submitted by the required due date.
Revised September 2014
Prairie View A&M University
University Compliance Office
Compliance Administrative Review Template
QUESTIONS
11. Are all Position Description Questionnaires (PDQs)
current and/or up to date to reflect the
employees’ current job duties?
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Methodology:
Consult with the department and/or Office of
Human Resources to determine if PDQs are
current and up to date to reflect the employee’s
current job duties.
12. Have goals and objectives been established
within the department?
Best Practice and Standards For The Professional
Practice of Internal Auditing
Methodology:
Consult with department and select a sample of
PDQ’s to determine if goals have been
established and documented. Obtain
departmental documentation to determine if the
overall goals have been documented and tie to
the employees PDQ goals.
13. Does the department have a high turnover rate?
Methodology:
Obtain an Employee Adloc report from the Office
of Human Resources to identify those who were
separated from the department being reviewed
over the last year. Obtain an organizational chart
from the department and compare to Adloc
report to determine if the department has a high
turnover. For this question, if 50% or more of the
department’s population has separated from the
Revised September 2014
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University Compliance Office
Compliance Administrative Review Template
QUESTIONS
university in the last year, it will be deemed
“high”. If department has a high turnover rate,
additional analysis will also be conducted to
determine other factors related to high turnover
rates such as the age of the employees within the
department, desire of employees to advance in
other areas of the University, etc.
14. If the department has employees working
alternate work schedules, did the department
receive prior written approval from the
department head or VP?
UAP 33.06.01.P0.01, System Regulation 33.06.01
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Methodology:
Obtain a copy of all approved or rescinded work
schedules from the Office of Human Resources
and/or the Payroll Office for the department
being reviewed. Consult with the department to
determine which employees currently work
alternate schedules. Compare the information
received from the department, Office of Human
Resources, and/or the Payroll Office to determine
if prior approvals were received as required.
15. Has all employees completed their Faculty
Consulting and External Professional Employment
Form for this fiscal year?
System Policy 31.05.01 Faculty Consulting and
External Professional Employment, VPBA Memo
FY 15-02 ” External Employment”, System Policy
07.03
Revised September 2014
Prairie View A&M University
University Compliance Office
Compliance Administrative Review Template
QUESTIONS
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Methodology:
Obtain a sample of employees External
Employment Form for the fiscal year reviewed
and determine if the forms have been
completed.
16. Has the department received any violations in
regards to the Organizational Accountability
UAP?
UAP 33.99.99.P02, Organizational Accountability
Methodology:
Consult with the department, the Office of
Human Resources, and the EEO Office to
determine if the department has received any
violations related to this UAP.
17. Has corrective action been taken to resolve
violations mentioned above, if any?
Methodology:
Consult with the department, Office of Human
Resources, and the EEO Office to determine if
corrective actions have been taken.
Section D: REVIEWS, AUDITS & INVESTIGATIONS
18. Has the department been audited internally and
externally?
System Policy 10.01, Texas Internal Auditing Act –
Gov’t Code Chapter 2102
Methodology:
Obtain a copy of the audit tracking reports from
the Compliance Office and/or consult with
Revised September 2014
Prairie View A&M University
University Compliance Office
Compliance Administrative Review Template
QUESTIONS
department being reviewed.
19. Were there any audit findings?
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Methodology:
Obtain a copy of the audit findings from the
Compliance Office and consult with department
being reviewed regarding any additional external
audits.
20. Have all audit findings been cleared?
Methodology:
Consult with the Compliance Office to determine
if audit findings have been cleared.
21. Has the department been involved in any
complaints (Formal, EEO, and EthicsPoint Reports)
over the last year?
Methodology:
Review EthicsPoint reports in the Compliance
Office. Consult with the Office of Human
Resources and the EEO Office to determine if the
department being reviewed has been involved in
any reports over the last year.
22. Were the EthicsPoint complaints mentioned in
question #16 substantiated, if any?
Methodology:
Review EthicsPoint reports to determine if any
complaints were substantiated.
23. Was the recommendations implemented and/or
corrective action taken in response to
substantiated EthicsPoint Complaints, if any?
Revised September 2014
Prairie View A&M University
University Compliance Office
Compliance Administrative Review Template
QUESTIONS
Best Practice and Standards For The Professional
Practice of Internal Auditing
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Methodology:
Review EthicsPoint reports in the Compliance
Office and consult with the department being
reviewed to determine if recommendations were
implemented and/or if corrective action was
taken.
24. Does the department perform periodic reviews or
self-assessments to ensure goals are achieved
and to ensure compliance with state, federal, and
system requirements?
Best Practice and Standards For The Professional
Practice of Internal Auditing
Methodology:
Consult with the department to determine if selfassessments have been conducted.
25. Does the department receive or submit external
reports? If so, list the reports.
Best Practice and Standards For The Professional
Practice of Internal Auditing
Methodology:
Select a sample of external reports submissions,
determine time requirements, and review for
timely submissions to appropriate agencies. For
critical high risk areas, expand review to
determine if previously implemented corrective
Revised September 2014
Prairie View A&M University
University Compliance Office
Compliance Administrative Review Template
QUESTIONS
actions are continually being conducted as
intended.
Section E: FISCAL AFFAIRS
26. Does the department collect cash or checks?
UAP 21.01.02.P0.03, UAP 21.01.04.P0.02, UAP
21.05.01.P0.01,System Regulation 21.01.02, System
Regulation 21.01.07, System Regulation 21.01.11,
Texas Education Code Section 51.003, Texas
Education Code Section 51.008, VPBA Memo FY
15-08 “Collection of Funds/Cash Handling”
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Methodology:
Consult with the department being reviewed to
determine if the department collects cash or
checks and determine which employees have
these responsibilities.
27. Have all employees that handle cash received
Cash Handling Training?
Methodology:
Obtain Cash Handling Training documentation
from Treasury Services to identify all employees
that have completed the training in the
department being reviewed.
28. Has the department developed their Cash
Handling Procedures and have these procedures
been approved by Treasury Services?
Methodology:
Obtain a copy of the Cash Handling Procedures
Revised September 2014
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University Compliance Office
Compliance Administrative Review Template
QUESTIONS
from the department and review to identify
Treasury Services’ approval signature. May need
to consult with Treasury Services.
29. Does the department have accounts in Canopy?
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Methodology:
Run a list of accounts for the department being
reviewed in Canopy to determine if the
department being reviewed has accounts.
30. Does the department perform Monthly Statement
of Account (MSA) Reviews?
System Regulation 21.01.01, VPBA Memo FY 15-03
“Monthly Statements of Account Reviews
(Monthly Canopy Report Review)”
Methodology:
Select a judgmental sample of accounts from the
list of accounts in Canopy and consult with the
department to determine if MSA reviews have
been performed in the last year.
31. Was the MSA review organized in accordance
with SVPBA Memo FY 13-06?
Methodology:
Using the sample from the previous question # 30,
pull the MSA Checklist and review the
department MSA reviews to determine if each
has been organized as required.
32. Was there visible or written evidence of a MSA
review?
Methodology:
Revised September 2014
Prairie View A&M University
University Compliance Office
Compliance Administrative Review Template
QUESTIONS
Using the sample from the previous question # 30,
look for visible or written evidence of the MSA
reviews.
33. Did the initial reviewer sign the MSA review by the
20th of each month?
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Methodology:
Using the sample from the question # 30, look for
the initial reviewer’s signature on the MSA reviews
and the date signed.
34. Did the account holder or designee sign the MSA
review by the end of the month?
Methodology:
Using the sample from the question # 30, look for
the account holder or designee’s signature on
the MSA reviews and the date signed.
35. Are the MSA reviews current?
Methodology:
Using the sample from the question #30,
determine if the MSA reviews are current.
Revised September 2014
Prairie View A&M University
University Compliance Office
Compliance Administrative Review Template
QUESTIONS
36. Has the Account Holder and Reconciler attended
the MSA Training?
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Methodology:
Obtain MSA training completion certificates from
UCO and/or Financial Services to determine if the
Account Holder’s and Reconciler’s have
attended the MSA training. Note: The
Compliance Office began facilitating the MSA
training in 2012. Prior to that time, trainings were
facilitated by Ms. Theresa Augustin in Financial
Services. She would have the training documents
for individuals who completed training before
2012.
37. Are the department’s ProCard Accounts or
Expense Reports reconciled and submitted to
Accounts Payable by the 10th of each month?
PVAMU PROCUREMENT CARD GUIDE
Methodology:
Consult with Accounts Payable to determine if
the ProCard Accounts or Expense Reports for the
department being interviewed were reconciled
and submitted by the 10th of each month for the
last year.
38. Does the department monitor their budget and/or
is the budget reconciled monthly?
Best Practice and Standards For The Professional
Practice of Internal Auditing
Methodology:
Revised September 2014
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University Compliance Office
Compliance Administrative Review Template
QUESTIONS
Consult with the individual responsible for
monitoring the budget and review Excel
spreadsheets and any other documentation that
may be available to evidence any monitoring
that has been conducted?
Section F: TRAVEL
39. Are the department’s travel vouchers submitted
within 15 working/business days after an
employee returns to campus?
Travel Guide
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Methodology:
Consult with the Travel Coordinator to determine
if vouchers were submitted within 15
working/business days for the department being
reviewed over the last year?
Section G: ASSETS
40. Are you aware of the responsibilities for ensuring
accountability of physical possession and control
of assets within your department? VPBA FY 15-09
“Accountable Property Officer Responsibilities”,
VPBA Memo FY 15-10 “Fixed Asset-Statement of
Liability”
Methodology:
Consult with department head to determine if
they are of their responsibilities. Obtain the
Statement of Liability Form for the fiscal year
reviewed.
Revised September 2014
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University Compliance Office
Compliance Administrative Review Template
QUESTIONS
41. Has an annual inventory been conducted for the
department?
UAP 21.99.05.P0.01
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Methodology:
Consult with department being reviewed and/or
Asset Management to determine if an annual
inventory has been conducted for the
department. Obtained departments’ signed
copy of the Certification of Physical Inventory
form from Asset Management.
42. Did the department have any missing inventory
upon completion of the annual inventory?
Methodology:
Consult with department being reviewed and/or
Asset Management to determine if there was any
missing inventory upon completion of the annual
inventory.
43. Has corrective action been implemented or has
follow-up taken place?
Best practice and Standards For The Professional
Practice of Internal Auditing
Methodology:
Consult with department being reviewed and/or
Asset Management to determine what corrective
action has been taken in response to the missing
inventory.
Revised September 2014
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University Compliance Office
Compliance Administrative Review Template
QUESTIONS
Section H: RECORDS RETENTION
44. Have all old and/or outdated documents been
destroyed based on the Records Retention
Schedule?
System Regulation 61.99.01, UAP 61.99.01.P0.01
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Methodology:
Obtain a copy of the Records Retention
Schedule and a copy of the department’s
Records Destruction Form from Business Affairs to
determine if all old and/or outdated documents
have been destroyed accordingly.
45. Have completed Records Retentions forms been
submitted to the Office of Business Affairs?
Methodology:
Obtain a copy of the Records Retention Forms
from Business Affairs (or University Compliance) to
determine if they are complete.
Section I: INFORMATION SECURITY & SYSTEMS
46. Are emails that contain confidential or sensitive
data encrypted as required by policy?
UAP 29.01.03.P0.22
Methodology:
Consult with the department being reviewed to
determine if employees’ emails that contain
confidential or sensitive data are sent encrypted.
May need to contact the Information Security
Office to determine if employees in the
department being reviewed have the ability to
encrypt to emails and/or has taken measures to
Revised September 2014
Prairie View A&M University
University Compliance Office
Compliance Administrative Review Template
QUESTIONS
allow them to encrypt emails.
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
47. Does the department use automated systems to
collect data?
Best Practice and Standards For The Professional
Practice of Internal Auditing
Methodology:
Consult with the department being reviewed to
determine if automated systems are used. If
automated systems are used, inquire what
automated systems are used and list those
systems.
48. How has the department implemented internal
processes to ensure data in the automated
systems are accurate?
Best Practice and Standards For The Professional
Practice of Internal Auditing
Methodology:
Review department procedures to determine if
there is separation of duties. There person
reviewing the data for accuracy should not be
the same person that inputs the data initially.
Section J: ENVIRONMENTAL HEALTH & SAFETY
49. Has the department received any Environmental
Health and Safety Reviews or Lab Inspections?
Revised September 2014
Prairie View A&M University
University Compliance Office
Compliance Administrative Review Template
QUESTIONS
UAP 24.01.01.P0.02
NOT
APPLICABLE
YES
NO
COMMENTS/RECOMMENDATIONS
Methodology:
Consult with the department and/or EHS to
determine if EHS Safety reviews or Lab Reviews
have been conducted in accordance with the
UAP over the last year.
Revised September 2014