::: UNLV Auditing ::: NON-PAYROLL EXPENDITURES

NON-PAYROLL EXPENDITURES

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1.	Are the department’s staff familiar with the University’s purchasing procedures and/or familiar with where to find these procedures?	Yes No
2.	Is there an individual assigned to track actual expenditures with budgeted amounts?	Yes No
3.	Have any department employees (faculty or staff) been paid for performing services outside the scope of their employment? If so, have the employees prepared the Notification of Private Professional Work form and are the forms in the employees’ files?	Yes No
4.	Are records maintained of all purchasing activity including internal requisitions, purchase requisitions, purchase orders, logs of LPO, receiving documents and invoices?	Yes No
5.	Are records retained within NRS and SAM requirements (six years for financial documents)?	Yes No
6.	Is there a procedure in place that describes the signature/approval policy for the department?	Yes No
7.	Does the department have current signature cards on file with the Controller’s Office?	Yes No
8.	Are the following duties performed by different individuals?
	1. Purchasing and receiving.	Yes No
	2. Invoice processing and making entries to Advantage.	Yes No
	3. Preparation of cash disbursements and making entries to Advantage.	Yes No
Purchasing Procedures
9.	Does the department have policies established to ensure that the best price is obtained for purchases that are not made through the Purchasing Department?	Yes No
10.	For purchases between $10,000 and $25,000, is a separate quote attached? (Note: exceptions to this policy are contained in the NSHE Manual, Chapter 5).	Yes No
11.	For purchases over $25,000, was the item put out for bid?	Yes No
Contracts
12.	Does the contract reflect the Board of Regents as the contracting party?	Yes No
13.	Are contracts completely approved and signed prior to their execution?	Yes No
14.	Does the contract contain the appropriate NHSE “hold harmless” clause?	Yes No
15.	Are all contracts prepared on a standard contract form as provided in the NSHE manual? If not, was the contract approved by legal counsel as to form?	Yes No
16.	Is a certificate of insurance present for all service contracts?	Yes No
17.	Does the contract stipulate that it is subject to Nevada law?	Yes No
18.	Does the contract need to be sent to the Chancellor’s Office for approval (see NHSE Procedures Manual Chapter 5)	Yes No
19.	Does the contract clearly identify the purpose, the parties, the term of the contract, and the consideration to be paid, performed or promised?	Yes No
20.	Has the contract been signed by the appropriate individual at the University level?	Yes No
21.	Are changes to contracts subject to the same controls and approvals as the original contract?	Yes No
Vendor Invoice Approval
22.	Are all vendor invoices approved before payment?	Yes No
23.	Do invoice processing procedures provide for:
	a. Comparison of invoice quantities, prices, and terms with those indicated on the purchase order or contract?	Yes No
	b. Checking accuracy of calculations?	Yes No
	c. Destruction of extra copies of invoices to prevent duplicate payments?	Yes No
	d. All file copies are retained to prevent duplicate payments?	Yes No
24.	For items not routed through the Receiving Department, do adequate procedures exist to ensure that goods for which payment is to be made have been verified and inspected by someone other than the individual approving the payment?	Yes No
25.	Are payments made only on the basis of original invoices and to suppliers identified on supporting documentation?	Yes No
26.	Are unprocessed vendor invoices reviewed periodically?	Yes No
27.	Are accounts payable documents completely and accurately filled out?	Yes No
Travel
28.	Is all travel approved before the trip?	Yes No
29.	Are all travel vouchers signed by the traveler and the designated authority?	Yes No
30.	Are all travel claims reviewed for personal expenses and other unallowable charges?	Yes No
Hosting
31.	Is all hosting approved by the appropriate individuals?	Yes No
32.	Does the cost and type of entertainment expenses incurred comply with University policy?	Yes No
33.	Are only hosting accounts used for hosting expenditures? Look specifically to see if State funds were used.	Yes No
34.	Is sufficient documentation present to reconstruct the transaction?	Yes No
Procurement Card
35.	Are all original records of transactions maintained with the appropriate liaison for the cardholder?	Yes No
36.	Are procurement card charges as recorded on PVS Net verified on a monthly basis?	Yes No
37.	Is a Statement of Account printed for each billing cycle and filed with the receipts?	Yes No
38.	Does the department have in place a procedure for reporting of any fixed assets purchased to the Inventory Control Department?	Yes No
39.	Are receipts available for each item(s) purchased?	Yes No
40.	Is a copy of the Host Approval form completed for each hosting transaction and signed by the appropriate authority?	Yes No
41.	Does the department have an adequate management review process in place to ensure that all procurement card purchases are in compliance with University policies and procedures?	Yes No
Telephone Charges and Cellular Phones
42.	Are telephone billings and toll charges reviewed for the validity of the charges and to the account numbers charged?	Yes No
43.	Is there an established procedure for identifying and obtaining reimbursement for telephone toll calls made for personal reasons?	Yes No
44.	Is the review process documented by initialing and dating the statements?	Yes No
45.	Does the department have cellular phones?	Yes No
	a. What is the purpose of the phones?
	b. How are cellular phone charges monitored to identify personal use?
Reconciliation
46.	Is the General Ledger reviewed on a monthly basis to determine the validity of the charges and credits to the accounts (Balance and Activity Report and Organization Summary Report)?	Yes No
46.	Who performs this reconciliation?