UCOP AND UCSD POLICY REFERENCE SUMMARY (page 1 of 6) Business Process / Topic UC Office of the President Policy General Payroll (Personnel & Payroll System PPS) Time Keeping (OLTK = local On-line Timekeeping System) UCSD Campus Policy & Procedure Manual (PPM) and/or Blink Guidance Key Internal Controls Internal Controls (COSO) Internal Control Practices: Overview Separation of duties. Authorization and approvals. Physical security measures. Review and reconciliation. http://blink.ucsd.edu/finance/accounta bility/controls/index.html http://blink.ucsd.edu/finance/accounta bility/controls/practices/index.html Internal Control Standards: Departmental Payrolls Internal Control Standards for Departmental Payrolls PPM 395-6 Internal Control Practices: Payroll Limited PPS Update access. http://policy.ucop.edu/doc/3420359/B FB-IA-101 http://adminrecords.ucsd.edu/ppm/doc s/395-6.html http://blink.ucsd.edu/finance/accounta bility/controls/practices/payroll.html Separation of duties – PPS Update and OLTK. Payroll: Attendance, Time Reporting, and Leave Accrual Records Timekeeping: Attendance Records PPM 395-4.1 http://policy.ucop.edu/doc/3410255/A M-P196-13 Timekeeping: Time Reporting to Payroll PPM 395-4.2 PPS distribution required to pay. http://adminrecords.ucsd.edu/ppm/docs/395-4.1.HTML Post Authorization Notification (PAN) Review. http://adminrecords.ucsd.edu/ppm/docs/395-4.2.HTML Reconciliation of Distribution of Payroll Expenditure Reports (DOPES). Timekeeping: Review of Charges PPM 395-4.3 Review of OLTK audit reports. http://adminrecords.ucsd.edu/ppm/docs/395-4.3.HTML Vacation Accrual and Usage Accounting PPM 395-9 http://adminrecords.ucsd.edu/PPM/docs/395-9.HTML MyTime Entry Overview http://blink.ucsd.edu/finance/payroll/timekeeping/mte/index.html Effort Reporting Memo Operating Guidance No. 00-09 (Note: Subject to change with the implementation of the new ECERT system.) General Principles Governing Payroll Charges to Extramural and University http://adminrecords.ucsd.edu/ppm/doc s/150-66.HTML Funds http://www.ucop.edu/raohome/cgmemos /00-09.html Personnel Activity Report System, PPM 150-66 Effort Reporting (ECERT) http://blink.ucsd.edu/finance/awards/e ffort/index.html Timely completion of biennial ECERT by personnel with firsthand knowledge of effort expended. (Differs for SIO. Effort certification appears on timesheets.) Monitoring by OPAFS. UCOP AND UCSD POLICY REFERENCE SUMMARY (page 2 of 6) Business Process / Topic Purchasing UC Office of the President Policy UCSD Campus Policy & Procedure Manual (PPM) and/or Blink Guidance BUS 43 - Materiel Management Purchasing PPM 523 Internal Control Practices: Purchasing http://policy.ucop.edu/doc/3220485/B FB-BUS-43 http://adminrecords.ucsd.edu/ppm/doc s/toc523.HTML http://blink.ucsd.edu/finance/accounta bility/controls/practices/purchasing.ht ml Express (Procurement) Card BUS 43 - Materiel Management Part 6 PPM n/a http://policy.ucop.edu/doc/3220485/B FB-BUS-43 Key Internal Controls Separation of duties. Central approval of requisitions and high value purchase orders (HVPOs). Secure assets and keep adequate inventory records. IFIS electronic hierarchies by document type. Operating Ledger reconciliation. Express Card: Separation of duties. http://blink.ucsd.edu/buypay/ways/express-card/#ExpressCard-program-information Automatic notification when used. Operating ledger reconciliation. Express Card Manager tool. Accounts Payable Disbursements: Approvals D-371-16 PPMs rescinded - Blink menu: Int. Control Practices: Accts. Payable Separation of duties. (BFS Disbursements Div.) http://policy.ucop.edu/doc/3410215/A M-D371-16 http://blink.ucsd.edu/sponsor/BFS/divi http://blink.ucsd.edu/finance/accounta sions/ipps/disbursements/index.html bility/controls/practices/accountspayable.html IFIS electronic hierarchies by document type. G-28, Policy and Regulations Governing Travel PPMs rescinded - Blink menu: Internal Control Practices: Travel http://blink.ucsd.edu/travel/index.html http://blink.ucsd.edu/finance/accounta Travel http://policy.ucop.edu/doc/3420365/B FB-G-28 Moving & Relocation Expenses G-13 - Policy & Regulations Governing Moving & Relocation http://policy.ucop.edu/doc/3420347/B FB-G-13 bility/controls/practices/travel.html PPMs rescinded Travel Expenditure Voucher (TEV) approval by 2nd person, not subordinate to the traveler For MyTravel, electronic IFIS approval hierarchies. Blink menu: Separation of duties. http://blink.ucsd.edu/travel/movetransfer/expenses/index.html IFIS electronic hierarchies by document type. UCOP AND UCSD POLICY REFERENCE SUMMARY (page 3 of 6) Business Process / Topic Entertainment UC Office of the President Policy BUS 79 - Expenditures for Business Meetings, Entertainment, and Other Occasions UCSD Campus Policy & Procedure Manual (PPM) and/or Blink Guidance PPMs rescinded http://policy.ucop.edu/doc/3420364/B FB-BUS-79 MyEvents: Separation of duties. http://blink.ucsd.edu/travel/expensesreimbursements/reporting/myevents/ IFIS electronic hierarchies by document type. Internal Control Practices: Entertainment Expenses Limited authority to approve entertainment, and exceptional entertainment. http://blink.ucsd.edu/finance/accounta bility/controls/practices/entertainment. html Honorariums Disbursements: Honorariums D-37135 PPM n/a Internal Control Practices: Honorariums Separation of duties. Operating ledger reconciliation. http://blink.ucsd.edu/finance/accountab ility/controls/practices/honorariums.ht ml http://policy.ucop.edu/doc/3410219/A M-D371-35 Equipment Key Internal Controls BUS - 29 - Management and Control of University Equipment Property Inventory Control System Operating Procedures PPM 522-1 http://policy.ucop.edu/doc/3220477/B FB-BUS-29 http://adminrecords.ucsd.edu/ppm/doc s/522-1.pdf Equipment Management Basics http://blink.ucsd.edu/finance/equipme nt/inventorial/basics.html Internal Control Practices: Equipment Management Designated Equipment Custodian. Physical Inventory at least every two years http://blink.ucsd.edu/finance/accounta bility/controls/practices/equipment.ht ml BUS - 38 - Disposition of Excess Property and Transfer of UniversityOwned Property http://policy.ucop.edu/doc/3220479/B FB-BUS-38 Inventories BUS-54, Operating Guidelines for University Supply Inventories University Supplies Inventory PPM 520-2 Receipt and Delivery of Hazardous and Restricted Material PPM 524-8 http://policy.ucop.edu/doc/3220481/BF http://adminrecords.ucsd.edu/ppm/docs/ http://adminrecords.ucsd.edu/ppm/docs/ 524-8.html B-BUS-54 520-2.html Physical security measures. Periodic reconciliations. UCOP AND UCSD POLICY REFERENCE SUMMARY (page 4 of 6) Business Process / Topic Controlled Substances UC Office of the President Policy BUS 50 – Controlled Substances http://policy.ucop.edu/doc/3520503/B FB-BUS-50 UCSD Campus Policy & Procedure Manual (PPM) and/or Blink Guidance Controlled Substances for Research, Teaching & Veterinary Care PPM 516-7 http://adminrecords.ucsd.edu/ppm/doc s/516-7.html Delegations of Authority Delegation of Authority-- Signature Authorization PPM rescinded http://policy.ucop.edu/doc/3410211/A M-D224-17 Cashiering – Cash Controls BUS-49, Policy for Cash and Cash Equivalents Received http://policy.ucop.edu/doc/3420337/B FB-BUS-49 C-173, Cash: Cash Controls Recharge Operations http://policy.ucop.edu/doc/3410197/A M-C173 University Direct Costing Procedures http://policy.ucop.edu/doc/3420326/B FB-A-47 Academic Support Unit Costing and Billing Guidelines http://policy.ucop.edu/doc/3420329/B FB-A-56 Costing and Working Capital for Auxiliary and Service Enterprises http://policy.ucop.edu/doc/3420330/B FB-A-59 Controlled Substances Acquisition, Storage, and Disposal Requirements Key Internal Controls Physical security measures. Periodic reconciliations. http://blink.ucsd.edu/safety/researchlab/controlled-substances/index.html Delegation of Authority and Signature Authorization Overview http://blink.ucsd.edu/finance/accounta bility/delegation/signature/index.html Signature authorization form. Department Security Administrator (DSA) role. Access Link TNG. Petty Cash Funds, PPM 300-10 Internal Control Practices: Cash Separation of duties. http://adminrecords.ucsd.edu/ppm/doc s/300-10.html http://blink.ucsd.edu/finance/accounta bility/controls/practices/cash.html Physical security measures. Recharge Process Overview Adherence to University costing policy. Account reconciliations & approvals. PPM 300-11, Certification of Possession of University Funds http://adminrecords.ucsd.edu/ppm/doc s/300-11.html PPM Rescinded, See Overview of Self Supporting Activities http://blink.ucsd.edu/finance/accounti ng/SSA/index.html http://blink.ucsd.edu/buypay/ways/campusretailers/recharge/index.html Financial reporting and monitoring. Billing and receivables UCOP AND UCSD POLICY REFERENCE SUMMARY (page 5 of 6) Business Process / Topic Records Management UC Office of the President Policy Records Retention http://recordsretention.ucop.edu/ BFB – RMP-1, University Records Management Program http://policy.ucop.edu/doc/7020453/B FB-RMP-1 UCSD Campus Policy & Procedure Manual (PPM) and/or Blink Guidance Responsibilities and Guidelines for Handling Records containing information about individuals, PPM 480-3 Records Management http://blink.ucsd.edu/HR/policies/cond uct/records.html Key Internal Controls University Records Management Program Records retention schedule Personal information http://adminrecords.ucsd.edu/ppm/doc s/480-3.html A-000-7, Official Documentation Required in Support of University Financial Transactions http://policy.ucop.edu/doc/3410183/A M-A000-7 Human and Animal Subject Research 18-200. Protection of Human Subjects in Research http://www.ucop.edu/research-policyanalysis-coordination/resourcestools/contract-and-grantmanual/chapter18/chapter-18200.html Protection of Human Subjects in Research http://policy.ucop.edu/doc/2500499/Pr Protection of Human Subjects (100-5) http://adminrecords.ucsd.edu/ppm/doc s/100-5.html Policy on the Use of Animals in Research and Teaching http://adminrecords.ucsd.edu/ppm/doc s/100-6.html Administrative Responsibilities: Research Involving Human Subjects Institutional Animal Care and Use Committee http://blink.ucsd.edu/finance/accounta bility/adminresponsbilities/human.html Protecting the rights and welfare of human research subjects Administrative Responsibilities: Research Involving Animal Subjects Human Research Protections Program http://blink.ucsd.edu/finance/accountabi lity/admin-responsbilities/animalsubjects.html Federal regulations http://irb.ucsd.edu/about.shtml UCOP AND UCSD POLICY REFERENCE SUMMARY (page 6 of 6) Other General References: UCOP Policies Home Page: http://policy.ucop.edu/ UCSD Policies and Procedures Manual: http://adminrecords.ucsd.edu/PPM/index.HTML UC Learning Center: http://blink.ucsd.edu/HR/training/UCLC.html