Title: OACR audit focus
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Permanent Link: http://ufdc.ufl.edu/UF00087344/00013
 Material Information
Title: OACR audit focus
Series Title: OACR audit focus
Physical Description: Serial
Creator: Office of Audit & Compliance Review, University of Florida
Publisher: Office of Audit & Compliance Review
Publication Date: August 2005
 Record Information
Bibliographic ID: UF00087344
Volume ID: VID00013
Source Institution: University of Florida
Rights Management: All rights reserved by the source institution and holding location.

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'R Audit Focus


A quarterly newsletter from the Office of
Audit & Compliance Review


Nur Erenguc, Chief Audit Executive
August, 2005
University PCard Program Requirements


Inidetiise





'P ar Pr g a I

Reuiemnt


Deparmn










Seurt II
Adminitrator


card transactions including the
review of supporting receipts
when reconciling the transac-
tions;
*A lack of departmental proce-
dures to capture authorization
for transactions and the docu-
mentation of receipt of goods or
services.

Additional audit concerns devel-
oped included compliance with ad-
vance approval requirements such
as purchases requiring Environ-
mental Health and Safety approval.

See p-card use guidelines at
www.purchasing.ufl.edu/PCD WBT/
IntroCdhldrTrn.asp with EH&S re-
q u i r e m e n t s a t
www.purchasing.ufl.edu/PCD WBT/
ehs.asp


The Univer-
sity's Purchas-
ing Card
(PCard) Pro-
vs gram initiated
in April 2004
had 4,173 ac-
tive cardholders as of December
2004.
In this audit, we reviewed key con-
trols associated with card issuance,
use, and cancellation. While recog-
nizing effective controls and effi-
ciencies associated with the pro-
gram, the following issues were
identified by the audit team:

* Exceptions in complying with pro-
gram guidelines in card use;
Lack of timely card cancellation
with termination of employment;
Lack of effective monitoring of p-


Department Security Admi
and Access Termination
When an employee terminates em-
ployment with the university, the
Department Security Administrator
(DSA) must verify that access to the
myUFL system has been terminated
as part of the Employee Exit Check-
list. This must include:

* Coordinating with departmental
processors to ensure that prior
to terminating access the em-
ployee has entered all time,
leave, and expense reports.


Imufla
fI


* Reviewing workflow routing as-
signments within myUFL to pre-
vent delays in workflow routing.
For example, if the terminated
employee was designated an


nistrators


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approved, the DSA should desig-
nate a new approved for that
process.
*Ensuring that the employee is
authorized to access the myUFL
system appropriately, if the em-
ployee is changing departments


within the university.
Best practices include that the DSA
and the departmental processor du-
ties are separated. See Employee
Exit Checklist at http://
www.hr.ufl.edu/forms/managers/
checklist.pdf


OACR Address:

Office of Audit &
Compliance Review
341 Tigert Hall,
P.O. Box 113025,
Gainesville,
FL 32611

Tel: (352) 392-1391
Fax: (352) 392-3149



Editors
Al Moon
wmoon@)ufl.edu
Suzanne Newman
suzmcd@)ufl.edu
Brecka Anderson
andersb@)ufl.edu






We're
on the Web at:
OA CR. UFL. ED U


Material and Supply (M&S) Fees are
assessed by University Financial Ser-
vices. Academic departments, how-
ever, are responsible for establishing
and accounting for M&S Fees per
course.

Our recent audit objective was to de-
termine if M&S fees are established,
disbursed and managed in compli-
ance with University policies. Issues
identified included:

Some departments did not sub-
mit M&S fee proposals for
courses and did not have presi-
dential approval of course or
fee amount.
Some departments did not
maintain detailed records of
M&S fee collections and dis-
bursements by course, or
monitor disbursements for
compliance with the fee pro-


Office of Audit &
341 Tigert Hall
P.O. Box 113025
Gainesville, FL 32


posal.
Established policies did not
address disposition of unspent
M&S fees in the event of dis-
continued courses.
Established polices did not ad-
dress department chairs or
deans' authorization of fee
proposals.

Rules of the Office of the Provost
require all departments to maintain
detailed auditable records tracking
M&S fee collections and disburse-
ments for each course and to ensure
disbursements are consistent with
approved items in the fee proposal.
See policies at www.aa.ufl.edu/
material/guide.htm.


Compliance Review


Departments Responsible for M&S Fees Tracking


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