UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
A.
NO
N/A
COMMENTS
MANAGEMENT OVERSIGHT
1.
Does the School/Division have adequate
procedures in place to provide oversight
for departmental financial and
administrative activities?
(Good Business Practice)
2.
Have departmental goals and objectives
been established for the current fiscalyear; and have measurements been
established to help determine if the goals
and objectives have been met?
(Good Business Practice)
B.
OPERATIONAL ACTIVITIES
1.
Does the department have significant nonstandard operational activities?
2.
Does the School/Division have adequate
procedures in place to provide oversight
over the departmental operational
activities?
3.
Do the operational activities comply with
relevant system and campus policies?
a. Detailed procedures and testing to be
1
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
NO
N/A
COMMENTS
determined during the course of the
audit.
C.
POLICIES, PROCEDURES, REQUIRED
TRAINING, and REPORTING
(SAM 02.A.08; SAM 02.A.09; SAM 02.A.11; SAM
03.A.17; UHV Human Resources – Mandatory
Training Schedule; UHV APP Index E-7)
1.
2.
Does the department have a desk
reference manual to assist personnel in
completing their administrative and
financial tasks? (Good Business Practice)
Have all personnel completed all required
mandatory and role based training? (SAM
02.A.11 § 2.4; UHV Human Resources –
Mandatory Training Schedule)
3.
Have applicable personnel completed all
required conflict of interest and disclosure
forms? (SAM 02.A.08; SAM 02.A.09; SAM
03.A.17 § 3.2; UHV APP Index E-7; UHV
Human Resources – Mandatory Training
Schedule)
4.
Were the conflict of interest and
disclosure forms with potential conflicts
of interest reviewed by the appropriate
level of management? (SAM 02.A.09 § 2.2.d;
SAM 03.A.17 § 3.4; UHV APP Index E-7)
2
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
D.
NO
N/A
COMMENTS
COST CENTER MANAGEMENT
(SAM 03.G.01; SAM 03.G.03; UHV APP Index B-2;
UHV APP Index B-4)
1.
Are verifications performed on a monthly
basis for all active cost centers?
(SAM 03.G.03 §§ 2.1 and 2.2)
2.
Are all transactions, which include
revenue, expense, fund equity, budget
transactions, open/soft commitments, and
asset and liability transactions that were
manually entered into the system verified
for accuracy?
(SAM 03.G.03 § 2.3.a)
3.
Are all transactions recorded in error that
require a correction identified on the
verification form and reported to the
appropriate office for correction within 90
days of the transaction date? (SAM 03.G.03
§§ 2.3.b and 2.3.c; UHV APP Index B-2)
4.
Does the Cost Center Manager review and
approve the monthly verifications?
(SAM 03.G.03 §2.4)
a.
If the monthly verifications are
approved electronically, does the cost
center manager respond back to the
3
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
NO
N/A
COMMENTS
preparer indicating their approval?
(Good Business Practice)
b.
5.
If cost center approval was delegated,
where the conditions deemed
appropriate by the campus and
documented? (SAM 03.G.03 § 2.4)
Is there a process in place to help ensure
that non-grant/project cost centers have
zero or positive fund equity balances at
year-end? (SAM 03.G.01 §§ 2.1 and 2.3; UHV
APP Index B-4)
6.
E.
Are inactive non-grant/project cost centers
identified and have requests been
submitted to the appropriate office to
deactivate them? (SAM 03.G.03 § 2.7)
PAYROLL
(SAM 02.B.02; SAM 02.D.01; SAM 03.D.03; UHV
APP Index C-1; UHV APP Index C-4; UHV APP
Index C-25; UHV APP Index C-29; )
1.
2.
Are timesheets reconciled to payroll
registers to ensure that employees are paid
accurately? (UHV APP Index C- 29)
Are employees requesting and
documenting leave taken timely? (SAM
02.D.01 §§ 3.2.i and 4.1.g; UHV APP Index C-1)
4
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
3.
NO
N/A
COMMENTS
Are leave requests approved by the
employee’s supervisor?
(UHV APP Index C-1)
4.
Are copies of the original/signed leave
requests for non-exempt employees
forwarded to Human Resources?
(UHV APP Index C-1)
5.
6.
Are leave requests reconciled to
timesheets? (UHV APP Index C-29)
Are records of vacation and sick leave
accruals maintained by the department?
(SAM 02.D.01 § 6)
7.
Are all exempt employees recording
vacation, sick time, or other leave on their
timesheet in PASS?
(SAM 03.D.03 § 2.6)
8.
Are all non-exempt employees accurately
preparing and certifying timesheets,
including recording time for vacation, sick
leave, or other leave? (SAM 03.D.03 § 2.5;
UHV APP C-29)
9.
Is all overtime work by non-exempt
employees authorized in advance by the
appropriate supervisor, including the use
of an Authorization for Overtime form?
(SAM 02.B.02 § 2.2; UHV APP Index C-4; UHV
5
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
NO
N/A
COMMENTS
APP Index C-25)
10.
Is time and effort approved by the
employee’s supervisor (or designee) that
has knowledge of 100% of the employee’s
activities? (SAM 03.D.03 § 2.7;UHV APP
Index C-29)
11.
Are all time and effort reports being
submitted to Human Resources within the
proper time frame to ensure timely and
correct payment and leave accounting?
(SAM 03.D.03 § 2.8; UHV APP Index C-29)
F.
HUMAN RESOURCES
(SAM 02.A.25; SAM 02.A.31; SAM 02.A.36; UHV
APP Index C-9; UHV APP Index C-16; General Office
Procedures (GOP); UHV Human Resources; UHV
Benefits Eligible New Employee Checklist; UHV
NTTF Rehire/Reappointment Checklist)
1.
2.
For new employees, is the approved hiring
ePAR submitted to Human Resources
before the applicable payroll cycle
deadline? (GOP – Index: 3.2)
Is the I-9 form completed on or before the
new employees first day of work? (UHV
APP Index C-9)
3.
Are new employees directed to Human
Resources to complete their W-4 form?
6
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
NO
N/A
COMMENTS
(UHV Human Resources – New Hire Checklist)
4.
Is a Criminal History Record Investigation
(CHRI) completed for all security
sensitive positions?
(UHV Human Resources - Forms)
5.
Are all employees registered for and
attend the new employee orientation?
(SAM 02.A.36 § 2.4; UHV Human Resources –
New Employee Checklist)
6.
For new Faculty Members,are all the
required documents on the Benefits
Eligible New Employees Check List
timely obtained and forwarded to Human
Resources, including the :
 Appointment Letter
 Official Transcript
 English Proficiency Requirement
 Pay Option Form
 Curriculum Vita
(UHV Benefits Eligible New Employee
Checklist)
7.
For Non-Tenure Track Faculty
reappointments/rehires, are all the
required documents updated on the nontenure track faculty rehire/reappointment
7
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
NO
N/A
COMMENTS
checklist timely and forwarded to Human
Resources, including the :
 Personal Data Sheet
 I-9
 W-4
 Direct Deposit
 Beneficiary Designation Form
 Workers Comp Acknowledgement
 Resume/Vitae
 Transcripts
 Appointment Letter
(UHV NTTF Rehire/Reappointment Checklist)
8.
Do you submit a terminating ePAR to
Human Resources prior to the end of the
payroll processing period in accordance
with the university payroll processing
calendar for terminated employees? (SAM
02.A.25 § 3.5; UHV APP Index C-16)
9.
Is an Exit Clearance Sheet form used to
help ensure all university keys; access
codes and cards, credit cards, and
passwords are recovered and/or canceled;
and financial and parking matters are
settled. (SAM 02.A.25 § 3.4; UHV APP Index
8
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
NO
N/A
COMMENTS
C-16)
10.
Is the Exit Clearance Sheet form and
resignation letter forwarded to Human
Resources for inclusion in the employee’s
personnel file? (SAM 02.A.25 § 3.1; UHV
APP Index C-16)
11.
Are there 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 § 3.4)
G.
CHANGE FUNDS AND CASH RECEIPTS
(SAM 03.A.06; SAM 03.A.24; SAM 03.F.04; SAM
03.H.01; UHV APP Index B-6; UHV APP Index B-7;
UHV APP Index A-10;)
1.
Does the department have any revenue
generating areas (i.e. application fees, gift
checks, book sales, banquets, conferences,
work-shops, symposiums, continuing
education, etc…) where cash receipts
(currency or coin) or cash equivalents
(check, credit card, money orders, etc…)
are received? If yes, answer questions 6
– 16 below.
9
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
2.
3.
4.
NO
N/A
COMMENTS
Does the department accept credit card
payments? If yes, answer questions 17-21
below.
Does the department receive gift checks?
If yes, answer question 22 below?
Does the department have a change fund?
If yes, is the fund segregated from other
funds and not used as petty cash fund; and
was the fund approved by the appropriate
individuals, and if appropriate,
reauthorized for the current fiscal year?
(SAM 03.F.04 §§ 3.4 and 3.5; UHV APP Index
B-7)
5.
Does the department have accounts
receivable? If yes, answer questions 2326 below.
CASH HANDLING
6.
Does the department have written internal
procedures and guidelines for the handling
of cash; and are they provided to the CFO
or appropriate office annually, or upon
change to those procedures?
(SAM 03.F.04 § 4.1; UHV APP Index B-6 )
7.
Is an Acknowledgement of Receipt of
Funds and Cash Policies and Procedures
Form completed by all cash handlers?
10
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
NO
N/A
COMMENTS
(UHV APP Index B-6)
8.
Is the same employee responsible for cash
receipts and monthly reconciliations?
(SAM 03.F.04 § 3.3; UHV APP Index B-6)
9.
Are all checks deposited made payable to
the university and restrictively endorsed
by the department upon receipt?
(SAM 03.F.04 § 3.8; UHV APP Index B-6)
10.
If cash receipts are received in person, is
an acceptable form of receipt used;
specifically pre-numbered receipts, dated
cash log, pre-numbered tickets, cash
register tapes or other such
documentation?
(SAM 03.F.04 § 3.10; UHV APP Index B-6 )
11.
Are cash receipts totaling $100 or more
forwarded to the Cashier’s Office within
one working day after receipt; and cash
receipts totaling less than $100 forwarded
to the Cashier’s Office Student within five
working days after receipt?
(SAM 03.F.04 § 3.11; UHV APP Index B-6)
12.
Are deposits verified and signed by two
authorized employees indicating that they
reconciled the deposit?
(SAM 03.F.04 § 3.14)
11
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
13.
NO
N/A
COMMENTS
Are PeopleSoft departmental reports
reconciled monthly against cash receipts?
(UHV APP Index B-6 )
14.
Are cash receipts physically safeguarded
in a secured area until deposited?
(SAM 03.F.04 § 3.16; UHV APP Index B-6 )
15.
Are the appropriate offices notified of
cash overages and shortages; Department
Head if under $100; UHV Comptroller
and Internal Auditing Department if over
$100?
16.
If copies of deposited checks are uploaded
into PeopleSoft, is the bank routing and
account numbers removed/obliterated?
(SAM 03.F.04 § 3.20; UHV APP Index B-6)
(SAM 03.H.01 § 4.1)
CREDIT CARDS
17. Was a UHS Credit Card Merchant
Request Form completed, reviewed and
signed by all required parties and
forwarded to the Treasurer’s Office?
(SAM 03.A.06 § 3.3)
18.
Is the Self Assessment Questionnaire
completed annually and forwarded to the
Treasurer’s Office by March 15th? (SAM
03.A.06 § 3.3)
12
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
19.
20.
21.
NO
N/A
COMMENTS
Are credit card receipts accumulated and
posted daily? (Good Business Practice)
Does the department follow the guidelines
of the UHS Treasurer’s Office for storing,
processing and transmitting credit card
data? (SAM 03.A.06 § 3.3)
If copies of credit card data are uploaded
into PeopleSoft, are the credit card
numbers removed/obliterated?
(SAM 03.H.01 § 4.1)
GIFT CHECKS
22. Are gift checks forwarded to University
Advancement within one working day of
receipt? (UHV APP Index A-10; UHV APP
Index B-6)
ACCOUNTS RECEIVABLE
23. Does the department have procedures for
the billing, accounting, collecting and
monitoring of all accounts receivable to
help ensure that the agreed upon payment
is received? (SAM 03.A.24 § 2.3.3)
24. Are accounts receivable recognized in the
University’s financial record system?
(Good Business Practice)
25.
Are the names of persons who have
13
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
NO
N/A
COMMENTS
indebtedness reported to the Texas
Comptroller of Public Accounts?
(SAM 03.A.24 § 2.3.4)
26.
H.
Did the department have any write-offs in
the past year and were they approved by
the Board of Regents? (SAM 03.A.24 § 5)
PROCARDS/TRAVEL CARDS (SAM 03.H.01;
UHV ProCard Manual; General Office Procedures
(GOP); Travel Index; UHV Travel Guide; GCMS
Guide)
1.
Are Cardholder Agreement forms
completed for each prospective
cardholder, approved by all required
parties and forwarded to the appropriate
department? (ProCard Manual; GOP - Index:
6.15; UHV Travel Guide)
2.
Are cardholders complying with
university ProCard and Travel Card
guidelines, including proper completion
and approval of a Travel Request Form in
advance of overnight travel? (ProCard
Manual; GOP – Travel Index; UHV Travel
Guide)
3.
Are cards used for allowed purposes only?
(ProCard Manual; GOP - Index: 6.15; UHV
Travel Guide)
14
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
4.
NO
N/A
COMMENTS
Is card information, including account
numbers and the physical card, kept
secure and only used by the authorized
cardholder?
(ProCard Manual; GOP - Index: 6.15)
5.
Is security sensitive information
removed/obliterated on any expense
receipts or backup documentation
uploaded to the Finance System?
(SAM 03.H.01 § 4.1)
6.
7.
Are ProCard holders confirming that the
vendor is not on “Vendor Hold” with the
State of Texas prior to making purchases
over $500? (ProCard Manual)
Are cardholders providing itemized
expense receipts and other supporting
documentation as needed?
(ProCard Manual; UHV Travel Guide)
8.
Are cardholders provided with an Expense
Report to review and verify all
transactions were made by them or file
dispute statements if needed? (ProCard
Manual; GOP – Index: 6.15; GCMS Guide)
9.
Is the Expense Report signed by the
cardholder and approver, and uploaded
into PeopleSoft by the 15th? (ProCard
15
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
NO
N/A
COMMENTS
Manual; GOP – Index: 6.15)
10.
11.
12.
Are exchanges or returns of merchandise
only made for credit, rather than check or
cash reimbursements? (ProCard Manual)
Is a Dispute Form completed when
purchase disputes cannot be resolved with
the vendor; and communicated with the
Bank within 60 days from the billing close
date? (ProCard Manual)
Are lost or stolen cards reported to the
bank and appropriate department
immediately?
(ProCard Manual; GOP – Index: 6.15)
13.
I.
Is the liability account reviewed and
balances cleared within 30 days; and is the
liability account balance zero at the end of
the fiscal year? (ProCard Manual)
DEPARTMENTAL EXPENSES
(SAM 03.A.01; SAM 03.A.02; SAM 03.A.03;; SAM
03.H.01; UHV APP Index A-16; UHV APP Index B-1;
UHV APP Index B-9;; UH APP Index F-1;; General
Office Procedures (GOP))
1.
Are all expenses certified by the senior
administrative official having the
appropriate signature authority?
16
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
NO
N/A
COMMENTS
(SAM 03.A.01 § 4.3; UHV APP Index B-1)
2.
Are all entertainment expenses allowable,
appropriately authorized and documented?
(SAM 03.A.02; GOP Index: 5.13)
3.
Are all travel expenses allowable,
appropriately authorized and documented;
including proper completion and approval
of a Travel Request Form in advance of
overnight travel?
(SAM 03.A.03; GOP Index: 6.2 and 6.5)
4.
Are all direct expense reimbursements
allowable, appropriately authorized, and
documented? (SAM 03.A.02; SAM 03.A.03 ;
UHV APP Index B-9; UHV APP Index F-1;
GOP Index: 6.3)
5.
Are all requests for direct expense
reimbursements, including required
documentation, processed no later than 60
days from the date of the event, or date the
last travel expense was incurred?
(SAM 03.A.02 § 4.7; GOP Index: 5.1)
6.
Is security sensitive information
removed/obliterated on any expense
receipts or backup documentation
uploaded to the Finance System?
(SAM 03.H.01 § 4.1)
17
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
7.
NO
N/A
COMMENTS
Are all applicable employees required to
review their long distance and cell phone
charges each month, to help ensure that
access codes are not compromised,
expenses are for a business purpose, and
that all personal charges are reimbursed
within 10 days from the billing date?
(UHV APP Index A-16)
8.
Do supervisors review and approve the
monthly telecommunications equipment
and service charges for their department?
(UHV APP Index A-16)
J.
CONTRACT ADMINISTRATION
(SAM 03.A.05; UHV APP Index E-12;)
1.
2.
Is a contract coversheet completed prior to
the commencement of services for all nonstandard contracts, consulting agreements
and standard contracts over $5,000; and
submitted to the Business Services
Department with the appropriate
documentation? (UHV APP Index E-12)
Are all contracts reviewed and approved
as to form by the Office of General
Counsel before execution? (SAM 03.A.05
§§ 5.3 and 6.2; UHV APP Index E-12)
18
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
3.
NO
N/A
COMMENTS
Do all contracts and agreements identify
the name of the contracting party as the
University of Houston-Victoria?
(SAM 03.A.05; UHV APP Index E-12)
4.
Are all contracts signed by all parties prior
to the commencement of services? (SAM
03.A.05 § 2.3; UHV APP Index E-12)
5.
Are all contracts executed/signed by the
university official with delegated
contractual signatory authority?
(SAM 03.A.05 § 2.4; UHV APP Index E-12)
6.
7.
Does the duration of any contract extend
beyond a cumulative period of 5
consecutive years, including all renewal
terms? (UHV APP Index E-12)
Are amendments, changes, extensions or
renewals to original non-standard
contracts processed in the same manner as
the original contract; and is a copy of the
original contract included at the time the
documents are processed for approval?
(UHV APP index E-12)
8.
For amendments, changes, extensions or
renewals for standard contracts, is the
standard amendment/extension form used?
(UHV APP index E-12)
19
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
9.
NO
N/A
COMMENTS
Is a Contract Monitoring
Acknowledgement Form completed and
signed/dated by the Official Executing the
Contract and Monitoring Employee for
ensuring the contract terms and conditions
are met? (SAM 03.A.05 § 3.1.b; UHV APP
Index E-12)
10.
11.
Is the contractor set up in PeopleSoft to
help ensure payments to the contractor are
not delayed? (UHV APP Index E-12)
Are copies of executed contracts
maintained on file within the department?
(UHV APP Index E-12)
12.
Is a Recommendation for Award Form
completed whenever a contract is
expected to exceed $15,000?
(UHV APP Index E-12)
13.
For all consulting contracts, regardless if
state or local funds are used, is a
consulting agreement completed?
(UHV APP Index E-12)
14.
Are all revenue generating contracts (with
the exception of recurring revenue
generating services) reviewed by the
Office of Contract Administration and Tax
Compliance?
20
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
NO
N/A
COMMENTS
(SAM 03.A.05 § 7.4; UHV APP Index E-12)
15.
Do all revenue generating contracts
contain an audit clause, giving the
university the right to access any and all
documents pertaining to the contract
relationship? (SAM 03.A.05 § 3.2; UHV APP
Index E-12)
16.
K.
Does the department verify that the
prospective contractor is in good standing
with the State of Texas; and submit
confirmation of such to Business
Services? (UHV APP Index E-12)
PROPERTY MANAGEMENT
(SAM 03.E.02; UHV APP Index H-3; UHV APP Index
H-4; UHV APP Index H-6)
1.
Has the department designated a Property
Custodian for the current fiscal-year?
(SAM 03.E.02 § 3.4; UHV APP Index H-3)
2.
3.
Does all capital and controlled equipment
contain a tag with a unique identification
number assigned to it?
(SAM 03.E.02 § 3; UHV APP Index H-3)
Is an annual inventory of all department
capital and controlled assets completed?
(UHV APP Index H-4)
21
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
4.
NO
N/A
COMMENTS
Did Facilities Services provide the
department with an updated inventory
report after the completion of the most
recent annual inventory?
(UHV APP Index H-4)
5.
Is a Request to Move or Transfer Property
within the University form (PMG-1)
completed and delivered to the Property
Manager when departments make an
interdepartmental fixed asset transfer?
(UHV APP Index H-3)
6.
Is a Request for Authority to Remove
Property from Departmental Inventory
form (PMG-3) completed and delivered to
the Property Manager for lost, stolen,
unserviceable or surplus property which
cannot be used?
(UHV APP Index H-3; UHV APP Index H-6)
7.
8.
Is a Request for Authority to Remove
Property from Campus and Verification of
Property Return form (PMG-2) completed
and approved prior to removing property
from campus? (UHV APP Index H-3)
Is approval renewed in writing when
property located off-campus extends past
the end of the fiscal year?
22
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
NO
N/A
COMMENTS
(UHV APP Index H-3)
9.
L.
When property is returned, is the return
date entered on the Request for Authority
to Remove Property from Campus and
Verification of Property Return form
(PMG-2) and submitted to the Property
Manager? (UHV APP Index H-3)
DEPARTMENTAL COMPUTING
(SAM 07.A.02; UHV APP Index G-1; UHV APP Index
G-2; UHV APP Index G-3; UHV APP Index G-4; TAC
202)
1.
Have roles and responsibilities for the
management of departmental information
technology resources been determined and
assigned to the responsible persons?
(TAC 202.71.c)
2.
Are computing resources used for their
intended purpose and not misused, such as
for personal or corporate profit or for the
production of any output that is unrelated
to the objectives for which the account
was created? (UHV APP Index G-2; TAC
202.70.3)
3.
Is employee access to information system
resources reviewed on annually basis to
23
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
NO
N/A
COMMENTS
help ensure access is appropriate for their
job responsibilities?
(Good Business Practice)
4.
Is sensitive and confidential information
encrypted when transmitted?
(UHV APP Index G-1; TAC 202.75.4.A and B)
5.
Are computer accounts assigned to a
single individual and not shared?
(UHV APP Index G-1; TAC 202.75.3.A.)
6.
Are passwords changed on a regular basis,
not obvious/easily guessed (nicknames,
date of birth, etc.), not shared with other
users, and not written down and easily
accessible/visible to other persons? (UHV
APP Index G-3; TAC 202.75.3.C. and D.)
7.
Has the School/Division worked with IT
to perform a risk assessment and
formulate a Business Continuity Plan to
ensure the integrity, accuracy, and
availability of School/Division services?
(UHV APP Index G-1; TAC 202.74)
8.
Do all software programs in use have a
valid license? (SAM 07.A.02 § 2.2; UHV APP
Index G-3; UHV APP Index G-4; TAC
202.71.a.)
9.
Is the latest version of an anti-virus, anti-
24
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
NO
N/A
COMMENTS
spyware, and anti-malware software
installed, in use, and regularly updated on
the computers in the department?
(UHV APP Index G-1; TAC 202.70.1)
10.
Is all School/Division critical databacked
up at least once per working day and and
stored off-site in a secured,
environmentally safe, locked facililty?
(UHV App Index G-1; UHV APP Index G-3;
TAC 202.74.b.)
11.
Is computing equipment housed in
appropriately secured physical
environments?
(UHV APP Index G-1; TAC 202.73.a.)
12.
Is computing equipment protected from
environmental damage (i.e., improper
heating or cooling, damp storage spaces,
chalk dust in classrooms, etc…)? (TAC
202.73.c.)
13.
Is a procedure in place to delete
information and data files, uninstall
applications, remove personal and
departmental identifying information, or
reformat the hard drive when computing
equipment is transferred to surplus or
another department? (UHV App Index G-1;
25
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
NO
N/A
COMMENTS
TAC 202.78.b.2.)
14.
Are surge protectors or uninterrupted
power supplies used to protect and save
data in case of power failure? (TAC
202.70.6; TAC 202.74.a.1.C.i.)
15.
Are updates and patches applied to
operating systems and applications
software in a timely manner?
(TAC 202.75.7.F.)
16.
Are suspected security violations reported
to an IT Manager to investigate?
(UHV APP Index G-2; TAC 202.71.c.2.D.)
M. SCHOLARSHIPS
(SAM 06.A.12; SAM 03.G.03; UHV Office of Financial
Aid)
1.
Does the department have written
guidelines for scholarships, including:
requirements for the scholarship
committee(s); application criteria; method
of publicizing available scholarships;
eligibility guidelines and other criteria;
award method(s); documentation
requirements; and method of notification
to the Office of Financial Aid?
(SAM 06.A.12)
26
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
2.
NO
N/A
COMMENTS
Are scholarship general eligibility
guidelines, and other criteria, in writing
and made available to students?
(UHV Office of Financial Aid)
3.
Are all available scholarships and
scholarship applications publicized?
(SAM 06.A.12 § 2.3; UHV Office of Financial
Aid)
4.
If need based awards are awarded, is the
Cost of Attendance, Financial Need, and
Expected Family Contribution information
developed by the Office of Financial Aid
used for all need based awards?
(SAM 06.A.12 §§ 1.2 and 3.2; UHV Office of
Financial Aid)
5.
Is there a procedure in place to verify that
scholarship donor or provider restrictions
have been met and that the student is
eligible to receive amounts awarded?
(SAM 06.A.12 § 2.2)
6.
Are all scholarship awards processed
through the Office of Financial Aid,
including payments made on scholarship
memoranda, purchase vouchers, service
center vouchers or other authorizing
documents? (SAM 06.A.12 § 2.2)
27
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
7.
8.
9.
10.
NO
N/A
COMMENTS
Are all awards made in the required period
as stated by the donor of fund source
provider? (SAM 06.A.12 § 2.5)
Are scholarship awards reconciled to the
university’s student administration and
financial systems? (SAM 03.G.03 § 2.3.a)
Is there a procedure in place to verify that
year-end equity balances do not exceed
total award commitments plus a reserve of
25% of the funds received in the previous
fiscal year? (Good Business Practice)
Is each scholarship cost center evaluated
during the budget process to help ensure
that only funds that are expected to be
expended or budgeted?
(Good Business Practice)
N.
INCIDENTAL AND LAB FEES
(Texas Education Code (TEC))
1.
Are all incidental and lab fees approved?
(Good Business Practice)
2.
Does the department have procedures in
place to help ensure that lab fees are
between $2 and $30, and that amounts do
not exceed the cost of actual materials?
(TEC § 54.501)
28
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
3.
NO
N/A
COMMENTS
Does the department have procedures in
place to help ensure that incidental fee
amounts reasonably reflect the actual cost
to the university for the materials or
services for which it is collected?
(TEC § 54.504)
4.
5.
Does the department have procedures in
place to verify whether: fees are charged
accurately; all revenues were collected;
and revenues were posted to the correct
cost center? (Good Business Practice)
Does the department have procedures in
place to help ensure that fees are used for
their intended purposes?
(Good Business Practice)
6.
O.
Does the department have procedures in
place to help ensure fee funds accruing for
the replacement of equipment and
furnishings are accounted for in a manner
in which the balance can be readily
identified? (Good Business Practice)
RESEARCH
(SAM 03.D.03; SAM 03.G.03; UHV App Index B-1;
UHV App Index C-29; UHV Office of Research
Administration (ORA); OMB Circ A-21)
29
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
1.
2.
3.
NO
N/A
COMMENTS
Is all sponsored research projects
processed through the Office of Research
Administration? (UHV ORA)
Do applicable faculty members complete a
Conflict of Interest form when they
submit a proposal? (UHV ORA)
Are all expenditures approved by the
Research Administrator and Department
Head to indicate that they are reasonable,
allocable, and allowable for the project?
(UHV APP Index B-1)
4.
Do employees who devote effort to
sponsored projects report reasonable
estimates of the percentages of time and
effort to institutional activities, contract
and grant activities, cost sharing and
departmental administration?
(UHV APP Index C-29)
5.
Are non-exempt time and effort reports
approved by the Principal Investigator if
paid from a sponsored program?
(SAM 03.D.03 § 2.7)
6.
Did all grant related cost centers have
positive budgetary balances during the
year? (OMB Circ A-21, §§ C.2.b, C.4.a(1) and
C.4.b)
30
UHS INTERNAL AUDITING DEPARTMENT
DEPARTMENTAL REVIEW
AUDIT PROGRAM
UHV, School/Division - Department
YES
7.
NO
N/A
COMMENTS
Did all grant related cost centers have
positive cash balances during the year?
(Good Business Practice)
8.
Have requests to deactivate inactive grant
cost centers been submitted to Research
and Sponsored Programs Administration?
(SAM 03.G.03 § 2.7)
P. ATTESTATION
The information provided in this Self Assessment document is true and accurate to the best of my knowledge, as of _______________, the date
of completion.
Signature/Title
Date
31