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Audit/Internal Controls

Employee & Supervisor Responsibility

Employee Responsibilities for University Assets

University assets may only be used for authorized purposes, in accordance with University rules, policies, and applicable law. Employees may not receive or use a University asset for a non-university purpose or gain, except as provided within University policy, without prior written authorization from the appropriate University administrator.

Employees should consult with their supervisors regarding any questions about appropriate use of University assets. If employees view any apparent misuse of assets, they should report it to their immediate supervisors.

In questions of possible misuse of assets, supervisors should consult with their supervisor or the head of the unit involved. If there are still unresolved questions, the unit head should consult the campus Assistant Vice President for Business and Finance, the next campus administrator in the campus organizational structure, the campus vice chancellor responsible for the unit, or the Executive Director or a Director of the Office of University Audits. Unit heads may also contact the Vice President for Administration directly if an extreme or sensitive problem exists.

Retaliation against an employee who files a report is prohibited.

Supervisor Responsibilities

Supervisors should take the following steps to investigate alleged violations of use of University assets:

  • Preserve the confidentiality of the parties involved to the maximum extent possible according to law.

  • Prepare a written report containing findings and recommendations for submission to the next supervisory level and to the Assistant Vice Presidents for Business and Finance.

  • Consult with the Offices of Business and Financial Services, University Counsel, Campus Police, and the Office of University Audits as appropriate.

Guidelines for Internal Control of Assets

Following are general guidelines for safeguarding assets:

  • Assign responsibility and accountability for control of University assets to two or more employees (for example, responsibility for ordering, receiving, and inventorying assets should be separated so that the same employee does not have all these responsibilities).

  • Develop and distribute detailed unit operating procedures that implement and are consistent with University policy and procedures.

  • Keep individual employees aware of the controls, boundaries, procedures, and practices.

  • Regularly verify the continued maintenance of established controls and remedy violations through prompt, effective, and fair actions.

Last Updated: April 8, 2005

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