UHS INTERNAL AUDITING DEPARMENT
DEPARTMENT REVIEW
AUDIT PROGRAM
UHV, College/Division – Department
YES
A.
NO N/A
COMMENTS
DEPARTMENTAL POLICIES AND
PROCEDURES / BASELINE STANDARDS
1.
Does the department have a desk
reference manual (Administrative
Procedure Manual) to assist personnel
in completing their
administrative/financial tasks? (Good
Business Practice)
B.
COST CENTER VERIFICATIONS (SAM
03.G.03; UHV GOP 4.6)
1.
Do you maintain a control listing of all
cost centers to help ensure that
verifications are performed monthly?
(Good Business Practice)
2.
3.
4.
5.
6.
Are verifications performed on a
monthly basis? (SAM 03.G.03, § 2.2)
Are all expenditure entries verified?
(SAM 03.G.03, § 2.3.a; UHV GOP 4.6)
Are all revenue entries verified? (SAM
03.G.03, § 2.3.a; UHV GOP 4.6)
Are all budget entries verified? (SAM
03.G.03, § 2.3.a; UHV GOP 4.6)
Are all encumbrance entries verified?
(SAM 03.G.03, § 2.3.a; UHV GOP 4.6)
7.
Are all fund equity entries verified?
(SAM 03.G.03, § 2.3.a)
8.
Are all manually entered asset and
1
UHS INTERNAL AUDITING DEPARMENT
DEPARTMENT REVIEW
AUDIT PROGRAM
UHV, College/Division – Department
YES
NO N/A
COMMENTS
liability entries verified? (SAM 03.G.03,
§ 2.3.a)
9.
Are reconciling items identified on the
verification form? (SAM 03.G.03, § §
2.3.a and 2.3.b; UHV GOP 4.6)
10. Does the account manager review and
approve the monthly verifications?
(SAM 03.G.03, §§ 2.3.d and 2.4; UHV GOP
4.6)
C.
PAYROLL / HUMAN RESOURCES
(SAM 02.A.25. 02.A.31, 02.B.02. 02.B.03, 02.D.01,
03.D.04, 03.D.07, and 03.G.03; UHV APP C-1, C16, C-28 C-29, and H-10; UHV GOP 3.6)
1.
Leave Accountability
a. Are employees documenting leave
taken on leave request forms or
memoranda? (SAM 02.D.01, § 6;
UHVAPP C-1)
b. Are leave requests approved by
the appropriate level of
management? (UHV APP C-1)
c. Do you maintain copies of leave
requests? (UHV APP C-1)
d. Are departmental leave records
reconciled to time and effort
reports? (Good Business Practice)
e. Are departmental leave records
reconciled to leave accruals
2
UHS INTERNAL AUDITING DEPARMENT
DEPARTMENT REVIEW
AUDIT PROGRAM
UHV, College/Division – Department
YES
NO N/A
COMMENTS
recorded in the payroll system on
a monthly basis? (Good Business
Practice)
2.
Time & Effort Reporting
a. Do you use a check-off sheet to
help ensure that all time records
have been submitted to the Payroll
Department? (Good Business
Practice)
b. Are all employees preparing and
certifying time and effort reports,
including recording time for
vacation, sick time, or other
leave? (SAM 02.B.03, §§ 2.5 and 2.6;
UHV APP C29)
c. Are time and effort reports
approved by the employee’s
supervisor (or designee) who has
knowledge of 100% of the
employee’s activities? (SAM
02.B.03, § 2.7; UHV APP C-29)
d. Are time and effort reports for
exempt employees being
submitted to the payroll office
within the proper time frame to
ensure timely and correct payment
and leave accounting? (SAM
02.B.03, § 2.8, UHV APP C-29)
e. Are copies of time and effort
3
UHS INTERNAL AUDITING DEPARMENT
DEPARTMENT REVIEW
AUDIT PROGRAM
UHV, College/Division – Department
YES
NO N/A
COMMENTS
reports maintained by the
department for all employees?
(UHV APP C-29)
f.
Are time sheets reconciled to
payroll registers to ensure that
employees are paid accurately for
the time approved? (SAM 03.G.03,
§ 2.3; UHV APP C-29)
g. Do you have procedures in place
to help ensure that Principle
Investigators report reasonable
estimates of the percentages of
time and effort devoted to
institutional activities, contract
and grant activities, cost sharing,
and departmental administration?
(SAM 02.B.03, § 2.7)
h. Is all overtime work by nonexempt employees authorized in
advance by the appropriate
supervisor? (SAM 02.B.02, §§ 2.7
and 3.2; UHV APP C-25)
3.
Termination Clearance
a. Do you submit a PAR within five
working days of the employee’s
termination to Human Resources?
(SAM 02.A.25, § 3.5, UHV APP C-16)
b. Do you complete and submit a
Termination Checklist? (SAM
4
UHS INTERNAL AUDITING DEPARMENT
DEPARTMENT REVIEW
AUDIT PROGRAM
UHV, College/Division – Department
YES
NO N/A
COMMENTS
02.A.25, § 3.11, UHV APP C-16)
c. Do you have a process in place to
help ensure all university access
keys, codes, and cards are
recovered and canceled? (SAM
02.A.25, § 3.4; UHV APP H-10; UHV
APP C-16)
4.
5.
Personnel Changes
Do you have a process in place to help
ensure that only authorized
employees, including new hires and
terminated employees, are charged to
your cost center(s)? (SAM 03.G.03, § 2.3)
Paycheck Distribution / Direct Deposit
a. Have individuals been designated
to distribute checks and earning
statements to individual
employees? (SAM 03.D.04, § 2.3;
UHV GOP 3.6)
b. Do you have a process in place to
help ensure that unclaimed payroll
checks are returned to the
Treasurer’s Office within 15 days
of the date of distribution to the
campus? (SAM 03.D.04, § 3.1; UHV
GOP 3.6)
c. Have all employees completed a
direct deposit authorization form
or requested an exemption? (SAM
5
UHS INTERNAL AUDITING DEPARMENT
DEPARTMENT REVIEW
AUDIT PROGRAM
UHV, College/Division – Department
YES
NO N/A
COMMENTS
03.D.07, §§ 2.2 & 2.3; UHV APP C-28)
6.
Maintenance of Personnel Files
Do you have controls in place to help
ensure that personnel files are
safeguarded to help ensure integrity of
the files, preserve the confidentiality
of the records, and limit access only to
authorized personnel? (SAM 02.A.31, §§
1.1 and 3.6)
D.
CASH HANDLING
(SAM 03.F.04; UHV APP B-6, B-7)
1.
2.
Do you have a change fund?
Are change funds authorized by the
college/division administrator,
Treasurer, and the VP for
Administration and Finance or
designee? (SAM 03.F.04, § 3.2; UHV APP
B-7)
3.
Does the department with the change
fund have cash handling procedures
and have they been provided to the
CFO annually? (SAM 03.F.04, §§ 3.1 and
4.1; UHV APP B-6, B-7)
4.
5.
Do you have any revenue generating
areas (e.g. application fees) where
cash or cash-equivalents are received?
If yes, do you have a reconciliation
process in place to help ensure that all
6
UHS INTERNAL AUDITING DEPARMENT
DEPARTMENT REVIEW
AUDIT PROGRAM
UHV, College/Division – Department
YES
6.
NO N/A
COMMENTS
cash and checks received are
deposited to the University Financial
System? (Good Business Practice)
If yes, do you have policies and
procedure to help ensure the receipt of
all revenues due? (Good Business
Practice)
7.
8.
Is the same employee responsible for
cash receipts and monthly
reconciliations? (SAM 03.F.04, § 3.3)
Are change funds segregated from
petty cash funds and not used as petty
cash funds? (SAM 03.F.04, § 3.4, UHV
APP B-7)
9.
Are currency receipts documented and
dated on a pre-numbered receipt,
currency log, cash register tape, ticket,
or comparable documentation? (SAM
03.F.04, § 3.11, UHV APP B-6)
10. Are checks made payable to the
university? (SAM 03.F.04, § 3.12)
11. Are checks restrictedly endorsed
immediately upon receipt? (SAM
03.F.04, § 3.12; UHV APP B-6)
12. Is cash physically safeguarded in a
secured area, such as a cash register,
safe, locked drawer, locked file
cabinet, or similar device until
deposit? (SAM 03.F.04, § 3.13; UHV APP
7
UHS INTERNAL AUDITING DEPARMENT
DEPARTMENT REVIEW
AUDIT PROGRAM
UHV, College/Division – Department
YES
NO N/A
COMMENTS
B-6)
13. Is cash totaling more than $100
forwarded to the Finance Department
within one working days of receipt?
(SAM 03.F.04, § 3.15; UHV APP B-6)
14. Is cash totaling less than $100
forwarded to the Finance Department
within five working days of receipt?
(SAM 03.F.04, § 3.15; UHV APP B-6)
15. Are cash deposits secured in tamperproof bags as part of the reconciliation
process by authorized employees who
prepare the deposit? (SAM 03.F.04, §
3.18; UHV APP B-6)
16. Are overages and shortages under $10
charged against a departmental cost
center using the cash over/short
account code? UHV APP B-7)
17. Is the chief financial officer or
designee notified of individual
overages or shortages exceeding $20?
(SAM 03.F.04, § 4.6)
18. Is the Internal Audit Department
notified of individual overages or
shortages exceeding $100? (SAM
03.F.04, § 3.19, UHV APP B-6 & B-7)
19. Did employees with cash handling
responsibilities complete the
“Acknowledgement of Cash Handling
8
UHS INTERNAL AUDITING DEPARMENT
DEPARTMENT REVIEW
AUDIT PROGRAM
UHV, College/Division – Department
YES
NO N/A
COMMENTS
Duties” form? (SAM 03.F.04, § 4.2)
20. Does anyone owe the department
and/or the College money?
E.
PETTY CASH
F.
LONG DISTANCE / MOBILE PHONE
CHARGES (SAM 02.A.25 and 03.A.19; UHV
Note: The University of Houston – Victoria does not
authorize petty cash funds. (UHV APP B-7)
APP A-16)
1.
2.
Do you have a process in place to
require all authorized long distance
users to review the long distance
telephone records to help ensure their
authorization codes are not being
compromised? (UHV APP A-16)
Do you have a process in place to help
ensure that all personal long distance
charges are reimbursed within 10 days
from the billing date? (SAM 03.A.19, §
2.1; UHV APP A-16)
3.
4.
Do you have a process in place to
ensure that long distance authorization
codes for personnel no longer
employed by the university are
deactivated? (SAM 02.A.25, § 3.4
Do you have cell phones for
employees that are leased/owned by
9
UHS INTERNAL AUDITING DEPARMENT
DEPARTMENT REVIEW
AUDIT PROGRAM
UHV, College/Division – Department
YES
5.
NO N/A
COMMENTS
the university?
Do you have a process in place to
require such employees to review the
monthly cellular phone charges to help
ensure that all personal charges are
reimbursed within ten days from the
billing date? (SAM 03.A.19, §§ 2.1 and
3.1.b; UHV APP A-16)
G. CONTRACT ADMINISTRATION
(SAM 03.A.05; UHV APP E-12 and Purchasing
Handbook)
1.
2.
Do you maintain a listing of all
contracts? (Good Business Practice)
Do you assign responsibility for
monitoring contract performance to
help ensure satisfactory completion of
contract terms? (SAM 03.A.05, § 3.1.b;
UHV APP E-12)
3.
Did the responsible person sign a
statement acknowledging
responsibility for ensuring that the
terms and conditions of the contract
are met and is this statement retained
with each contract? (SAM 03.A.05, §
3.1.b; UHV APP E-12)
4.
Did the Office of General Counsel
review and approve all contracts as to
form prior to execution? (SAM 03.A.05,
10
UHS INTERNAL AUDITING DEPARMENT
DEPARTMENT REVIEW
AUDIT PROGRAM
UHV, College/Division – Department
YES
NO N/A
COMMENTS
§ § 5.3 and 6.2; UHV APP E-12 and
Purchasing Handbook, § Contract Review)
5.
Are all amendments, changes, and
extensions processed in the same
manner as the original agreement?
(UHV APP E-12)
6.
Are contracts fully executed prior to
commencement? (SAM 03.A.05, § 2.3;
UHV APP E-12)
7.
Are all contracts executed/signed by
the university official with delegated
contractual signatory authority? (UHV
APP E-12)
8.
9.
Are all contracts submitted to the
Department of Business Services in a
timely manner to ensure appropriate
format, review, processing, and
retention? (UHV APP E-12)
Do you confirm with the Texas
Comptroller that all contracting parties
have no unpaid financial obligations to
the State of Texas? (SAM 03.A.05, § 7.9;
UHV APP E-12)
H. PROPERTY MANAGEMENT
(SAM 03.E.02; UHV APP H-2, H-3, H-4)
1.
Have you assigned a person within
your department(s) to be the property
custodian? (SAM 03.E.02, § 2.10; UHV
11
UHS INTERNAL AUDITING DEPARMENT
DEPARTMENT REVIEW
AUDIT PROGRAM
UHV, College/Division – Department
YES
NO N/A
COMMENTS
APP H-2)
2.
Do you perform an annual inventory
of your property? (SAM 03.E.02, §§
4.3.b, 4.4, and 7.1; UHV APP H-3 and H-4)
3.
Do you affix a tag with a unique
identification number to each item of
capital equipment? (SAM 03.E.02, § 4.5;
UHV APP H-3)
4.
Do you require a “Request for
Authority to Remove Equipment from
Campus” form be completed and
signed by the Property Manager prior
to removal of property off campus?
(SAM 03.E.02, § 5.1; UHV APP H-3)
5.
Is approval obtained/renewed when
property located off-campus extends
past the end of the fiscal year? (SAM
03.E.02, § 5.2)
I.
CONFLICT OF INTEREST /
RELATED-PARTY DISCLOSURE
(SAM 02.A.10; UHV APP C-3, E-7)
1.
Does the business manager maintain a
check-off list of all employees who are
required to complete a disclosure
statement (“Disclosure of Potential
Conflict of Interest Form” or “Annual
Certification of Compliance with
Policy of Conflict or Interest for
12
UHS INTERNAL AUDITING DEPARMENT
DEPARTMENT REVIEW
AUDIT PROGRAM
UHV, College/Division – Department
YES
NO N/A
COMMENTS
Academic Staff” form)? (Good Business
Practice)
2.
Does the department ensure that each
employee, who is in a position to
originate purchase requests or
influence purchasing decisions,
completes a disclosure statement
regarding related-party interests
annually? (SAM 02.A.10, § 2.2; UHV
APP E-7)
3.
4.
5.
Are all full time staff required to
disclose outside employment to their
supervisor? (UHV APP C-3)
Were any potential/actual conflicts of
interests disclosed?
Were potential/actual conflicts of
interests reviewed with the appropriate
level of management? (SAM 02.A.10, §
2.4; UHV APP E-7)
6.
If necessary, was action taken on any
conflicts of interests? (SAM 02.A.10, §
2.4; UHV APP E-7)
J.
ACCOUNTS RECEIVABLE
Note: The University of Houston-Victoria does not
have any Accounts Receivable.
K. NEGATIVE FUND BALANCES
(SAM 03.G.01, UHV APP B-4, OMB Circ A-21)
1.
Do you have a process in place to help
13
UHS INTERNAL AUDITING DEPARMENT
DEPARTMENT REVIEW
AUDIT PROGRAM
UHV, College/Division – Department
YES
NO N/A
COMMENTS
ensure funds required are available at
year-end? (SAM 03.G.01 § 2.1; UHV APP
B-4)
2.
Did all grant related (Fund Code
5XXX) cost centers have positive
budgetary balances during the year?
(OMB Circ A-21, §§ C.2.b, C.4.a(1) and
C.4.b.)
3.
If there was a negative fund balance,
was there an exception granted by the
component’s chief financial officer?
(SAM 03.G.01, § 2.1, UHV B-4)
L.
DEPARTMENTAL COMPUTING
(SAM 07.A.02; UHV APP G-1, G-2, G-3; UHV IT
Password Guidelines and Virus Protection)
1.
Have procedures been developed to
work with IT to evaluate departmental
back up, computing, security, and
record retention needs? (Good Business
Practice)
2.
Are computer accounts assigned to a
single individual? (Good Business
Practice)
3.
4.
Are all critical data files backed up
and stored in a safe, separate area to
help ensure a full recovery of the data,
if necessary? (Good Business Practice)
Are passwords changed on a regular
14
UHS INTERNAL AUDITING DEPARMENT
DEPARTMENT REVIEW
AUDIT PROGRAM
UHV, College/Division – Department
YES
NO N/A
COMMENTS
basis, not obvious/easily guessed
(nicknames, date of birth, etc.), not
shared with other users, not written
down and easily accessible/visible to
other persons? (UHV IT Password
Guidelines)
5.
Is computing equipment protected
from environmental damage (i.e.,
improper heating or cooling, damp
storage spaces, chalk dust in
classrooms, etc.)? (Good Business
Practice)
6.
Are doors to areas with computer
equipment locked and/or are computer
security devices installed? (UHV APP
G-1)
7.
Do all software programs in use have
a valid license? (SAM 07.A.02, § 3.2;
UHV APP G-1; G-3)
8.
Is the latest version of an anti-virus
software installed and in use on the
computers in the department? (UHV IT
Virus Protection)
9.
Are suspected security violations and
violations of acceptable use standards
reported to IT for investigation? (UHV
APP G-2)
15