ࡱ> oqn $bjbj >L- 8;d<=hFxxxgggggggj%mZgxxgg"pgg.Zac7p2]@gh<=hr]mmaa&m8a|x0"xxxggxxx=hmxxxxxxxxx : Audit Status Report As of November 6, 2009 State Legislative Audit Activities Ongoing Activities The Division of Legislative Audit issued their final audit report titled A Special Report on the University of Alaska, Unit Cost Analysis, Part 3, Distance Education. The final report includes the universitys response, which indicated agreement with the four recommendations. The report stated that three objectives were addressed by the audit: Analyze the current use of distance education (DE) services being utilized by UA. Determine if available technologies are being used to the maximum extent possible. If available technologies are not being used to the maximum extent possible, determine how additional education services can be delivered with aggressive use of technology in a cost effective manner. Summary of recommendations and responses: The President should ensure distance education recommendations are implemented. Response: Distance education goals and strategies will be included in the biannual operating and financial reviews that occur at each MAU. All academic programs will include analysis of the programs distance education delivery plans and potential. Distance education has become a standing agenda item for the Student Affairs committee. UAs president should develop incentives for MAUs to collaborate on DE initiatives. Response: A distance education plan for the university has been developed. IT departments at each MAU are committed to removing technical barriers and improving access for distance education students. The Vice President for Academic Affairs should ensure faculty receive sufficient DE technology training and technical support. Response: A training plan is under development by senior academic leadership. The plan will include budgets, timelines, and options for instructor training and technical support. The Vice President of Academic Affairs should develop, implement and enforce use of standard DE course parameters and uniform course description information recorded on the management information system. Response: Refinement of the management information system (Banner) will continue. External Audit Reports & Activities Final Reports Issued: University of 91ֱAnnual Financial Audit FY09 (KPMG) College Savings Plan Financial Audits FY09 (PWC) Education Trust of 91ֱFinancial Audit FY09 (PWC) UA Foundation and Consolidated Fund FY09 (KPMG) Work in Progress: University of 91ֱTRS, PERS, and SSA (SOA Department of Administration) FY07 Incurred Costs for Fringe Benefits (DCAA) UA Single Audit FY09 (KPMG) KUAC FY09 Financial Statements and CPB Report (RJ&G) NCAA Agreed-upon Procedures UAA (Mikunda Cottrell) NCAA Agreed-upon Procedures UAF FY2010 Annual Audit Plan (Italic Items - have been completed or are in progress) KPMG External Audit Support Year-end cutoff Inventory observation Cash disbursements & bank transfers Cash depositories Auxiliary fund analysis Unexpended plant fund addition Search for unrecorded liabilities Function and System Reviews MAU Risk Assessments in progress, this is an ongoing project Continuous Controls Auditing in progress, this is an ongoing project UAA Procurement Departmental Review* Athletics Follow-up Audits* UAF Procurement Departmental Review* Rural Campus Review* Cash Receipts* Follow-up Audits* UAF EPSCoR UAS Procurement Departmental Review* Rural Campus Review* Information Systems Reviews Campus IT General Controls* Rural Campus Information Security* Banner Program Upgrade Follow-up Statewide Procurement next in queue Travel Follow-up Audits* Reports in Review: UAF Athletics Follow-up (FY09) UAF Departmental Travel & Travel Card (FY09) Statewide Departmental Cash Receipts (FY09) FY2010 Audit Plan Progress There have not been any changes to the audits scheduled for FY10. There are a few FY09 audits in the review stage that are close to draft report distribution. We have a fully staffed department, including our student intern auditor that was hired for the fall semester. We will be recruiting for a spring semester intern soon. Internal Audit conducted additional audit work for the external audit in the areas of cash disbursements and potentially unrecorded liabilities. MAU Risk Assessments Update: The enterprise risk management workshop was held at Statewide with President Hamilton and his direct reports, followed by the executive risk assessment. We have the workshop and risk assessment scheduled for UAA on November 12. Background: In conjunction with the MAU risk assessments that our department is facilitating, we are also working with the chief risk officer to educate UA staff and leadership on enterprise risk management (ERM). It is appropriate for Internal Audit to assist with promoting this activity and lend advice on best practices for ERM. The director for Internal Audit has been providing this assistance with guidance from the Institute of Internal Auditors regarding appropriate auditor roles in ERM. Our approach has been multi-step: contact each MAU to schedule time with the chancellor and their direct reports, use this time to host a workshop to explain and discuss ERM, and facilitate an executive-level risk assessment (ERA) with the attendees. Part of the ERA process is to assign a responsible person or position to the areas identified, and then to determine the best course of action or mitigation. Suggested next steps for each MAU include performing a risk assessment on the areas that have been identified as higher in risk. Typically this would be a more detailed risk assessment conducted by a single departments staff. Each MAUs ERA will be presented to the Audit Committee during FY10. A consolidated version of the risk assessment results will be presented to the full board at the June meeting. Internal Audit will also be able to use the results to assist with development of the FY11 audit plan. The ERM process will aid the Board of Regents with their oversight and fiduciary responsibilities by presenting a list of risks, identified and prioritized, by the positions that are most familiar with the business functions. We plan to continue this approach in FY11 to assist the MAUs, individual departments, and extended sites with their risk assessments, as resources allow. Other Department Activities Quality Assessment Review (QAR) Progress chart included in reference materials. Continuous Controls Monitoring This is an ongoing project that involves analytical tests which run automatically on a prescheduled basis. An auditor has been recently delegated to the follow-up of results from tests, refinement of tests, and development of new tests. Potential Duplicate Payments by Accounts Payable Potential Scheduled Payments (unauthorized) Representational expenditures with inappropriate funding sources Gifts Exceeding $25 Threshold Potential Duplicate Payroll Checks Terminated Employees on the Payroll Phantom Employees     Audit Status Report Page  PAGE 5 of  NUMPAGES 5 Audit Committee Agenda: Page  PAGE 5 of  NUMPAGES 5 Audit Status Report Page  PAGE 1 of  NUMPAGES 5  FILENAME \p Y:\Board Meetings 2009\2009 11 30 - 12 01\Reference - Audit Status.docH:\AUDIT\Office Admin\Director\BOR\2009\December\Reference - Audit Status.doc Audit Committee Agenda: Page  PAGE 1 of  NUMPAGES 5 $)*+,OVab c ·tg]SIS?5h@OJQJaJh)~OJQJaJh);OJQJaJh@!OJQJaJh6oOJQJaJhMhlhOJQJaJhMhOJQJaJhMh% OJQJaJhMhlh>*OJQJaJhMhgtUOJQJaJhMhM5OJQJaJhG5OJQJaJhq5OJQJaJhP5OJQJaJh_y5OJQJaJhMhW5OJQJaJhMh% 5OJQJaJ+,Obz  d , V 2 L V & Fxgd@ & Fxgd~< x^gd~< & Fxgd)~ & Fxgd)~ hx^hgdNxgd1xgdlhgdlh$a$gd% c h y z F T  0 1 3 L FGHef =>mno쥡hphj7h@! hh+WhUh+W hh@!hhTdhj7>*:ϴϴ:ϴ:ϴ)ϴIϴϴ<OJQJaJ0 Hf >no x`gd]%xgdxgd+W x`gd@!x` x`gd+Wxgd) Lgd x^gd~< & Fxgd)~ & Fxgd@L !67mû~vqlqlglXh6o5OJQJ\^JaJ h+W6 hP6 h_}6hPhM6h h6 h6 hM6h hM6 h(7WhMhV?hM5hnhM6hMhM6hMhTdhM>* hR>*hKsCJOJQJaJ hhPhghPheh hh hh]% hhj L!7[m"imygd$gdzgdV?`gdmC`gdMxgdMgdS x`gde x`gd6M x`gd]%"6;himxyǺǪqeVG8eh6ohV?OJQJ^JaJh6oh OJQJ^JaJh hmCOJQJ^JaJh}OJQJ^JaJh h OJQJ^JaJh h6oOJQJ^JaJhmChV?OJQJ^JaJh OJQJ^JaJhOuwhhm6OJQJ^JaJh 6OJQJ^JaJhhm6OJQJ^JaJhz6OJQJ^JaJh]6OJQJ^JaJ"hV?hV?5OJQJ\^JaJy"7LMi gdmCgd$gd$gdejgdaWgd6oxgdmCgdV?!"56JKLMiееее}n_nSnSn}hS@OJQJ^JaJh hV?OJQJ^JaJh h OJQJ^JaJh 5OJQJ\^JaJhejhK6OJQJ^JaJhK6OJQJ^JaJh6oOJQJ^JaJh}OJQJ^JaJhmCh6oOJQJ^JaJh OJQJ^JaJ"hV?hV?5OJQJ\^JaJ"h6ohmC5OJQJ\^JaJi  ;vfWK>hP6OJQJ^JaJhmCOJQJ^JaJhdhmCOJQJ^JaJh hmC6OJQJ^JaJh h6o6OJQJ^JaJh OJQJ^JaJh h OJQJ^JaJhV?5OJQJ^JaJh$h$5OJQJ^JaJhaWhejOJQJ^JaJhejOJQJ^JaJhaWOJQJ^JaJhS@OJQJ^JaJhaWhaWOJQJ^JaJ  <i !"H"t"""" & FxgdL & Fxgd'gdzxgdggdPxgdB/q !5<MTabcghi",㹭wkwkwk_kSk_h]OJQJ^JaJhV3OJQJ^JaJh /OJQJ^JaJh(OJQJ^JaJh}>*OJQJ^JaJh*>*OJQJ^JaJh*h*>*OJQJ^JaJh8yOJQJ^JaJh8yh8yOJQJ^JaJhPOJQJ^JaJhPhPOJQJ^JaJhgOJQJ^JaJh8yhP>*OJQJ^JaJ ,Yd7?h{~xxxxxxxlhOQOJQJ^JaJhwgOJQJ^JaJhV3OJQJ^JaJh}gOJQJ^JaJhyOJQJ^JaJhdOJQJ^JaJh8yOJQJ^JaJh\h]>*OJQJ^JaJh(OJQJ^JaJhPOJQJ^JaJh OJQJ^JaJh]OJQJ^JaJ' !!)!1!;!c!h!!!!!!!!"",#-#.#ui]i]i]ui]iuiuiNFjh~1UhLhLOJQJ^JaJhZacOJQJ^JaJhLOJQJ^JaJh>ϴGϴϴ3ϴ!ϴ//ϴ**>*ϴ*ϴ󰨲ϴǨϴϴ"#,#-#/#0#2#3#5#6#8#9###########0^0$$9$$.$$#< $a$gde$a$gd~7xgdP & FxgdL.#0#1#3#4#6#7#9#L#N#S#T#Z#[#\#]#a#b#l#m#n#o#p#q######################ǼǼǭzzqh#<hUCJhR0JCJmHnHujh#<hU0JCJUhU0JCJh#<hU0JCJhUh*;lhUCJOJQJaJhR0JmHnHujhehU0JUhehU0JhUCJOJQJh*;lhUCJOJQJjh~1Uh~1,###############<$$$$$$$$$$$$$$$zrzezr^R^RjhUCJUh hUCJhhU0JCJmHnHuhU0JCJjhU0JCJU hUCJ hUCJ7hUhUCJcHdhdhdh;[fhmHnHu%Hh;[fhUCJhmHnHujhUCJUh hUCJhhU hU0JhehU0JjhehU0JUhU0JmHnHu#$$$$$xgdP$a$0^0$$$$$$$hLhLOJQJ^JaJh~1hU hUCJhjhUCJUhhUCJhmHnHu< 0 0&P1h:p*;l/ =!"#$% ^ 2 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH D`D 4NormalCJOJQJ_HmH sH tH PP 4 Heading 1$!@&^`0a$5CJRR 4 Heading 2$!@&^`0a$ 5>*CJ@@ 4 Heading 3 $@&a$5CJPP 4 Heading 4$!@&^p`0a$5CJPP 4 Heading 5$!@&^`0a$5CJDD 4 Heading 6$@&^a$>*CJHH 4 Heading 7$xx@&a$>*CJHH 4 Heading 8 $@&a$5CJOJQJL L 4 Heading 9 $@&^p`0a$ 5OJQJDA`D Default Paragraph FontRiR 0 Table Normal4 l4a (k ( 0No List 6B6 4 Body Texta$CJ44 4Header !4 @4 4Footer !.)@!. 4 Page NumberRC2R 4Body Text Indent & H^a$CJLRBL 4Body Text Indent 2 ^a$CJ@TR@ 4 Block Text]^p`CJTSbT 4Body Text Indent 3x^`0a$CJ>'q> 4Comment ReferenceCJDD 4 Comment Texta$ CJOJQJFF 3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!Ptheme/theme/theme1.xmlYOo6w toc'vuر-MniP@I}úama[إ4:lЯGRX^6؊>$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! 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