M E M O R A N D U M. Board of Visitors Audit Committee

Transcription

1 M E M O R A N D U M TO: Board of Vstors Audt Commttee Ross Mugler, Char R. Bruce Bradley, Vce Char Carlton F. Bennett (ex-offco) Lsa B. Smth (ex-offco) Jerr F. Dcksesk Donna L. Scassera Robert M. Tata 86 FROM: Gregory E. DuBos Vce Presdent for Admnstraton and Fnance DATE: Aprl 3, 208 SUBJECT: Meetng of the Commttee, Aprl 26, 208 The Board of Vstors Audt Commttee wll meet on Thursday, Aprl 26, 208, from 8:00 to 9:00 a.m., n Commttee Room A (Room 2203) of Broderck Dnng Commons. The agenda for the meetng s noted below. AGENDA I. Approval of Mnutes The Commttee wll consder a moton to approve the mnutes of the Audt Commttee meetng held on Thursday, December 7, 207. II. Red Flag Report Vce Presdent DuBos wll bref the Commttee on the Unversty s efforts to dentfy and react to Red Flags as requred by Unversty Polcy 300 Identty Theft Protecton Program and Board Polcy 60 Identty Theft Protecton.

2 Memorandum to Audt Commttee Aprl 3, 208 Page Two III. Report from the Internal Audt Drector Amanda Skaggs, Internal Audt Drector A. Projects n Progress. General Accountng 2. College of Educaton (Chld Development IT) 3. Procurement Servces 4. Card Center Informaton Technology 5. Offce of the Unversty Regstrar 6. College of Health Scences 7. Department of Human Resources 8. Specal Projects/ Consultng Engagements 9. Annual Rsk Assessment Process B. Completed Audts (Summares Enclosed). Insttutonal Equty and Dversty 2. Research Center Boelectrcs 3. NCAA Complance Elgblty C. Investgatons (Closed Sesson)

3 Offce of Insttutonal Equty and Dversty Audt Engagement FY 207 Department Head: ReNeé Dunman, Assstant Vce Presdent Insttutonal Equty and Dversty Responsble Executve: John R. Broderck, Presdent Audtor: Lauren Eady, Senor Audtor Audt Report Date: 3/22/208 The msson of the Offce of Insttutonal Equty and Dversty (IED) s to provde leadershp and support on matters relatng to equty, dversty, respect and nclusveness for all members of the ODU communty. Also, the department partcpates n the Unversty hrng process by revewng canddates chosen for ntervews to ensure complance wth nondscrmnaton. The Assstant Vce Presdent for Insttutonal Equty and Dversty serves as the Unversty Ttle IX coordnator. She and her staff are charged wth montorng complance wth Ttle IX requrements, ncludng complants of sexual msconduct. IED also completes an annual revew of salary equty for the Unversty, whch ensures that sgnfcant salary dfferentals that could be affected by gender or ethncty are resolved. Scope and Objectves The objectves of the audt were to provde management wth an ndependent assessment of effcency and effectveness of the desgn and operaton of nternal controls and operatng procedures n effect over the admnstraton and mplementaton of the department. The audt focused on contracts, expenses, budget montorng, complance wth laws and regulatons, department nvolvement n the hrng process, the salary equty revew process, management of IT resources and records retenton. The perod revewed was fscal years The department manages a budget of approxmately $550,000. Low Moderate Hgh Overall Rsk Exposure Strong Adequate Need for Improvement The tranng modules for students are mssng some nformaton that the Offce of Cvl Rghts mnmally recommends be ncluded n Ttle IX tranng. ODU s Dscrmnaton Polcy s mssng an element recommended by Whte House Task Force to Protect Students from Sexual Assault. ODU s Statement of Non Dscrmnaton has not been physcally dstrbuted n campus buldngs frequented by students, nor s t part of the student admsson applcaton process. PeopleFluent s a thrd party hosted technology soluton that processes personally dentfable nformaton. A rsk assessment has not been conducted and the contract lacks a number necessary terms and condtons. There were ssues wth the documentaton and reconclatons of the department purchase card (PCARD). The Offce of Insttutonal Equty and Dversty does not have a process n place for record retenton. The poston descrptons for two employees do not nclude Ttle IX desgnatons. The current conflct of nterest polcy s unwrtten and requres Insttutonal Equty and Dversty staff to selfdentfy conflcts of nterest when cases are assgned. The department wll work wth SEES to ensure updatng of tranng scrpts and vdeos. The department wll update the polcy after offcal gudance has been ssued by the U.S. Department of Educaton, Offce for Cvl Rghts. The department wll provde the statement to the Executve Drector of Admssons and to the Drector of Resdence Educaton and ensure ther respectve areas update the admssons applcaton and dsplay the Ant Dscrmnaton Statement n resdence halls. The System Owner wll complete a rsk assessment for the system and wll contnue to obtan the SOC report and revew wth ITS on an annual bass. The System Owner wll collaborate wth Procurement Servces to nclude the necessary language n the contract. The department wll complete and retan the reconclatons monthly and ensure sgnatures occur by the requred due date. The Records Coordnator wll be remnded of ther dutes and wll ensure documents are revewed and stored or destroyed properly. The postons descrptons wll be updated to nclude Ttle IX roles. The Vrgna Rules of Professonal Conduct wll be used to develop nternal conflct of nterest gudelnes.

4 Audt of Frank Redy Center for Boelectrcs FY 207 Department Head: Andre Pakhomov, Interm Drector Responsble Vce Presdent: Morrs Foster, Vce Presdent for Research Audtor: Natale MacCall, Senor Audtor End of Feldwork Date: /2/207 The Frank Redy Research Center for Boelectrcs (the Center s) msson s to ncrease scentfc knowledge and understandng of the nteracton of electromagnetc felds and onzed gases wth bologcal systems and to apply ths knowledge to the development of medcal dagnostcs, therapeutcs, and envronmental decontamnaton. The objectves of the center are to perform leadng-edge nterdscplnary and mult-nsttutonal research, recrut top faculty, tran junor scentsts and exceptonal graduate students, support regonal, natonal and nternatonal programs, and to ncrease external fundng and nsttutonal vsblty. The Center receves both Federal and State Fundng. Revenue sources for FY 207 nclude $.5 Mllon from the State and over $65,000 transfers of gft funds from the ODU Educatonal Foundaton. In addton, $4 Mllon of grant fundng was receved through the ODU Research Foundaton (ODURF). Transactons and operatons admnstered through ODURF were specfcally excluded from ths audt. Scope and Objectves To determne whether the Center s n complance wth applcable polces and mantans proper controls over Center operatons to mnmally nclude revenues, expenses, procurements, asset and budgets. The audt focuses manly on FY7 wth lmted testwork performed for FY5 and FY6. Overall Rsk Exposure Low Moderate Hgh Strong Adequate Need for Improvement There s a need to mprove fnancal account montorng. Monthly reconclatons of the Center s Unversty budget accounts were not conducted. Small Purchase Charge Card reconclatons were not consstently prepared and revewed. The Center s not followng the Unversty s Polcy and Procedures for proper fxed asset control. An Emergency Acton Plan (EAP) and separate Contnuty Plan for the Center does not exst. The Center needs to mprove adherence to Unversty travel procedures as t relates to tmely submsson of travel rembursement requests and retenton of orgnal documents. The Center s not n complance wth human resource related Unversty polces and procedures. Specfc concerns noted nclude the approval of web tme entry, conductng performance evaluatons, and notfcaton of Human Resources concernng the separaton of faculty and staff. Monthly reconclatons of budget accounts are now beng performed. Negatve account balances wll be cleared ths fscal year. Payroll dstrbuton report s now beng verfed. Addtonal tranng has been provded to the cardholder. The Center s conductng a full nventory and mplementng an nternal nventory system. Assets no longer n use wll be removed n accordance wth Unversty Polcy. The Center wll develop an EAP and Contnuty Plan. Employees were remnded to mantan travel documentaton for 3 years and to submt rembursement requests tmely. The Drector wll ensure tranng takes place at least annually. A Center polcy manual wll also be created and dstrbuted to each employee.

5 NCAA Complance Elgblty Audt FY 208 Department Head: Randale Rchmond, Sr. Assocate Athletc Drector, Sport Admnstraton, Complance and Student Athlete Welfare Responsble Executve: Dr. Wood Selg, Drector of Athletcs Audtor: Nna Lopez, Senor Audtor Audt Report Date: 4/6/208 The msson of the Intercollegate Athletcs s to recrut, develop a dverse populaton of hghly sklled student athletes that compete at the NCAA Dvson I level and to enable student athletes to reach ther full potental academcally, athletcally, and as ctzens. The department enrches the campus experence and serves as a gateway to the Unversty by enhancng ts vsblty and reputaton. As an NCAA member nsttuton, Old Domnon Unversty must comply wth all applcable rules and regulatons of the NCAA and Conference partners n the conduct of ts ntercollegate athletcs program. As such, the Unversty has adopted varous mechansms and montorng programs to ensure complance wth NCAA requrements, promulgated n the NCAA Dvson I Manual. The Complance Offce wthn the Intercollegate Athletcs Department s responsble for montorng the Unversty s athletc complance program, for dentfyng and for reportng to the NCAA nstances n whch complance has not been acheved. In addton, n collaboraton wth the Regstrar s Offce, the Complance Offce s responsble for revewng and evaluatng the Unversty s procedures for montorng complance wth NCAA, conference and nsttutonal regulatons dealng wth certfcaton of elgblty. The ultmate responsblty for determnng the academc elgblty rests wth the Regstrar s Offce. Scope and Objectves The objectves of the audt were to provde management wth an ndependent assessment of the followng: Complance wth NCAA Consttuton and Operatng Bylaws, Commonwealth of Vrgna laws and Unversty polcy and procedures n effect over the admnstraton of the elgblty certfcaton process; and Effcency and effectveness of the desgn and operaton of nternal controls and operatng procedures n effect over the admnstraton of the elgblty certfcaton process. The perod revewed was fscal years Overall Rsk Exposure Low Moderate Hgh Strong Adequate Need for Improvement There was no evdence or documentaton of approval by the Presdent for the Elgblty Certfcaton Polcy and Procedures, as requred n NCAA Bylaw Certfcaton of Elgblty/Declaraton of Inelgblty. A process s not n place for records management n accordance wth the Vrgna Publc Records Act and the Unversty s Records Management Polcy. Opportuntes exst to strengthen the current practces n place surroundng the tmng of the certfcaton of elgblty reports, the ext ntervew survey, and the process for reportng of volatons to the NCAA. The department wll work wth the Offce of the Presdent and Unversty Counsel to ensure that delegaton of authorty for certfcaton s on fle. The authorty wll be delegated to the Athletc Drector. The department s Records Coordnator wll ensure documents are revewed, retaned and destroyed properly. Ext ntervew records wll be retaned for the requred tme perod. The department wll enhance practces surroundng the ext ntervew and the process for reportng of volatons by updatng the ext survey to nclude all elements requred of NCAA Bylaw, mplementng a process n place to encourage completon of ext ntervew and updatng the Volatons polcy and procedures, respectvely. The department has an nternal goal of completng Elgblty Certfcaton before the team travels and wll be mndful of the fnancal rsk surroundng the certfcaton.