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Self Assessment

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

 

Who performs this reconciliation?

 

 

 

 

 

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