Welcome !

This web site is designed to provide you with basic information about our department and the services we provide. We constantly strive to provide the best service possible. If you have a comment of suggestion, feel free to let us know!

Campus Audit Site Map


UNLV Campus Audit office - Official Web site

Audit Tools

Audit Charter 

Audit Manual 

Web sites of Interest 

Self assessments 

Types of Audits 

Contact Us 


About Us 

Our Staff 

Locate Us 

Expecting an NSHE audit ? 

Requesting an Audit 

Cash control Guidelines  

Internal Audit Process  

Internal Controls 

Common PCard Findings 

Higher Education Risks   




Reporting Fraud and Abuse   

Self Assessment


Other Formats to Download   
MS Word Adobe acrobat



Are the card and records kept in a safe place? (Card information should never be left in a place with access by unauthorized individuals)






Yes   No


Are all purchases made by the cardholder? (The cardholder may make purchases on behalf of another individual, but the card cannot be used by anyone other than the cardholder).




Yes   No

Records and Receipts


Has each billing cycle been reconciled? For these purposes, reconciliation means that the account information and object/ subobject codes are entered into PVS Net, and that the amounts match.




Yes   No


Is a Statement of Account printed for each billing cycle and filed with the records?




Yes   No


Are descriptions and initials included for all transactions?




Yes   No


Are appropriate object and subobject codes used for each transaction?




Yes   No


Are original receipts available for each item on the Statement of Account?




Yes   No


Does each receipt have the following information:

  1. Card number used for the transaction.
  2. Itemized description of goods purchased.
  3. Vendor name.
  4. Transaction date.
  5. Transaction total.




Yes   No

Management Review


Is the Statement of Account signed each billing cycle by an individual with signature authority for each account used?




Yes   No


Review the accounts used by the card. If any account is not listed as the cardholder’s primary or backup account, does the cardholder have signature authority for this account? (The cardholder must have written permission to use the account if the account is not listed on the cardholder’s application).




Yes   No



For travel arrangements, is a completed travel authorization (TD) completed prior to the use of the PCard for travel?




Yes   No


Was the card used for any expense other than airfare and registration? (The card currently may not be used for hotel rooms, parking or other travel-related expenses).




Yes   No


For airfare purchases, is the TD number referenced in the PVS Net description of the purchase?




Yes   No



Was hosting pre-authorized on the cardholder’s application? (If not, hosting may still be used on the PCard, but each individual transaction must be approved by the appropriate approval authority).




Yes   No


Was a hosting account used? (Per NSHE policy, all hosting activity must be done through an account approved for hosting).




Yes   No


Were group or banquet table purchases approved in advance by the President’s Office? (Due to the limitation on group and banquet table purchases, the President’s Office requires the opportunity to individually approve each of these purchases).




Yes   No


Is there a copy of the Host Approval form for each hosting transaction? (This form is required for each hosting transaction done with a PCard regardless if the card was pre-authorized for hosting).




Yes   No


Is the hosting form complete, showing the who, what, when, where and why of the event? (This information is required for compliance with IRS guidelines).




Yes   No


Does the hosting form include a Dean’s or appropriate signature authority? (This signature is not required on each individual hosting activity if the cardholder was pre-authorized to perform hosting).




Yes   No


Are all tips less than 20% of the sales amount? (Per NSHE policy, a tip may not exceed this amount).




Yes   No



Check for duplicate purchases from the same vendor on the same day. If any exist, is the total of purchases less than the single transaction purchase limit? (Splitting of purchases into smaller amounts to avoid the single transaction purchase limit is prohibited).




Yes   No


Do all transactions appear to be for business purposes? (The PCard may never be used for personal business, even if the intent is to pay back the University for the purchase).




Yes   No


Are the purchases of all items which must be controlled by the Property Control Department reported to that department? (The PCard may be used for the purchase of controlled assets, but the items must be reported to the Property Control Department).




Yes   No


Are all purchases made for items that do not appear on the list of restricted items? (Purchases may not be made for items on the list of restricted items. The list is periodically updated and can be found at http://www.unlv.edu/depts/purchasing/PCard/pcardrestrictions.htm)




Yes   No


For items requiring commodity approval, was this approval obtained before obtaining the services? (The list of items requiring commodity approval is periodically updated and can be found at http://www.unlv.edu/depts/purchasing/commodity_app.htm)




Yes   No


Are all purchases made from a vendor that does not appear on the restricted vendors list? (Purchases may not be made from vendors on this list. The list is periodically updated and can be found at http://www.unlv.edu/depts/purchasing/PCard/pcardrestrictions2.htm)




Yes   No


Were all goods shipped to UNLV? (Items may not be shipped to any other location than the campus without the prior written permission of the PCard Administrator. The PCard Administrator may be contacted at 42273 – 4CARD).




Yes   No


Are all items shipped at time of payment? (Items may not be back-ordered using the PCard).




Yes   No


Was sales tax excluded from each purchase? (If sales tax is accidentally paid for a purchase, the cardholder should attempt to obtain a reimbursement of any material amount of sales tax paid).




Yes   No



Home | About Us | Campus Audit Charter | Contact Us
Copyright © 2006 UNLV Auditing. All Rights Reserved.