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