University of Connecticut & University of Connecticut Health Center Joint Audit & Compliance Committee Meeting. Meeting Minutes from December 18, 2018

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1 University of Connecticut & University of Connecticut Health Center Joint Audit & Compliance Committee Meeting Meeting Minutes from December 18, 2018 University of Connecticut, Lewis B. Rome Commons Ballroom, 626 Gilbert Road Extension, Storrs, CT DRAFT Attendees Trustees / Directors Present: F. Archambault, M. Boxer, R. Carbray, J. Gouin, T. Holt, and D. Nayden Staff Present: A. Agwunobi, C. Bianchi, J. Blumenthal, W. Byerly, C. Chiaputti, T. Dyer, C. Eaton, K. Fearney, N. Fuerst, N. Gelston, M. Gendreau, J. Geoghegan, K. Goss, C. Gray, S. Jordan, C. Kennedy, M. Larson, A. Marsh, B. Metz, M. Mundrane, K. O Connor, M. O Connor, G. Perrotti, R. Rubin, R. Rudnick, A. Swinney, E. Vitullo, and E. Zincavage BKD: Marcum: Mary McKinley Chris Jackson The meeting of the Joint Audit and Compliance Committee (JACC) was called to order at 10:02 a.m. by Trustee Nayden. ON A MOTION made by Trustee Nayden and seconded by Trustee Gouin, the JACC voted to go into executive session to discuss: C.G.S (6)[E] Preliminary drafts or notes that the public agency has determined that the public s interest in withholding such documents clearly outweighs the public interest in disclosure. [1 210(b)(1)] C.G.S (6)[E] Records or the information contained therein pertaining to strategy and negotiations with respect to pending claims C.G.S (6)[E] Records, reports and statements privileged by the attorney client relationship. [1 210(b)(10)] C.G.S (6)[C] Records of standards, procedures, processes, software and codes not otherwise available to the public, the disclosure of which would compromise the security and integrity of an information technology system. [1 210(b)(20)] Executive Session was attended by the following: Joint Audit & Compliance Committee members: F. Archambault, M. Boxer, R. Carbray, J. Gouin, T. Holt, D. Nayden; Board of Trustee member: K. O Connor; Audit Staff members: C. Chiaputti, T. Dyer, M. Gendreau, K. Goss, H. Hildebrandt, A. Marsh, G. Perrotti, and E. Zincavage; Compliance Staff members: K. Fearney, and E. Vitullo; Senior Staff: A. Agwunobi, W. Byerly, N. Fuerst, J. Geoghegan, C. Kennedy, S. Jordan, R. Rubin, and; General Counsel: J. Blumenthal, N. Gelston; Portions of Executive Session were also attended by: C. Bianchi, C. Eaton, M. Frank, C. Gray, M. Larson, B. Metz, M. Mundrane, and R. Rudnick. The Executive Session ended at 10:48 a.m. and the JACC returned to open session at 10:50 a.m. There were no public comments. Tab 1 Minutes of the Meeting ON A MOTION made by Trustee Nayden and seconded by Director Archambault the minutes of the September 20, 2018 JACC meeting were approved. Tab 2 External Engagements M. McKinley from BKD presented the Annual Agreed Upon Procedures performed on the Division of Athletics as Required by NCAA Bylaw , Year Ended June 30, Subsequent to the inclusion of the presentation in the meeting materials, variances in coaching salaries were resolved and removed from the final NCAA AUP report, see revised presentation below. C. Jackson from Marcum presented the Audited Financial Statements for the University of Connecticut Health Center John Dempsey Hospital (JDH), UConn Medical Group (UMG) and Finance Corporation for the year ended June 30, 2018.

2 University of Connecticut & University of Connecticut Health Center Joint Audit & Compliance Committee Meeting Meeting Minutes from December 18, 2018 University of Connecticut, Lewis B. Rome Commons Ballroom, 626 Gilbert Road Extension, Storrs, CT Tab 3 Significant Compliance Activities K. Fearney provided an update on compliance activities. A. Agwunobi provided an update on the Joint Commission accreditation, Radiation Safety, and healthcare compliance activities. Tab 4 Storrs & UConn Health Significant Audit Activities C. Chiaputti introduced the newest member of the AMAS staff, Mary Alice Gendreau, Medical Auditor. C. Chiaputti provided the JACC with an update on the status of audit assignments (UConn and UConn Health). The JACC reviewed and accepted seven audits. In addition, Audit and Management Advisory Services had sixteen audits in progress during this reporting period. A revised Status of Audit Assignments is below. The committee received updates on the status of corrective actions from S. Wetstone for the FY 2017 Faculty Consulting audit and A. Agwunobi for the Auditor of Publics Accounts, FY2015 and 2016 Report on UConn Health. Tab 5 UConn Health HealthONE Update B. Metz provided the committee with a HealthONE update. Tab JACC Schedule The 2019 JACC schedule was provided. Tab 7 Informational / Educational Items Compliance Chatter Update; UConn Health Compliance Matters Newsletter; Article Three Lines of Defense. There being no further business, ON A MOTION made by Trustee Nayden and seconded by Trustee Carbray, the meeting was adjourned at 12:01 p.m. Respectfully submitted, Angela Marsh

3 UNIVERSITY of CONNECTICUT P R E S E N TAT I O N O F N C A A R E S U LT S

REQUIREMENTS 1 2 Agreed-Upon Procedures (AUP) required annually by NCAA Bylaw 3.2.4.

4 REQUIREMENTS 1 2 Agreed-Upon Procedures (AUP) required annually by NCAA Bylaw for Division I institutions AUP report submitted to University President by 1/15 annually 3 NCAA defines specific athletics-related revenue & expense categories 2 4 Data derived from Equity in Athletics Disclosure Act reporting

Compared NCAA Guide s revenue/expense categories with Statement of Revenues & Expenses (Statement) SCOPE & RESULTS For revenue & expense categories >10%, compared current year vs.

5 Compared NCAA Guide s revenue/expense categories with Statement of Revenues & Expenses (Statement) SCOPE & RESULTS For revenue & expense categories >10%, compared current year vs. prior year actual data, & current year vs. budgeted data 1 fluctuation >10% : Direct Institutional Support unanticipated coaching severance payments prior year Procedures performed on line items >4% total revenues/expenses Majority of items: no exceptions noted Ticket sales Paciolan system report $6,924 < Statement Inquired of athletics-related internal control changes 3

6 UConn & UConn Health Joint Audit & Compliance Committee Meeting REVISED Status of Assignments UConn (UC) or UConn Health (UH) Planning Fieldwork Pre draft/ Draft Reporting Audit Project Deaf or Hard of Hearing Services VRA 6 th Report UH X Radiology Oncology UH X Foundation Receipts and Disbursements FY2018 UC/UH X Purchasing Card UC X Workers Compensation UH X Students Abroad UH X Disaster Recovery UC X Disaster Recovery UH X Center for Student Disabilities UC X Hartford Campus Relocation Report 4 UC X Final Draft/ Final Report Issued Energy Services Performance Contract Project Phase 1 UC X Report 2 Non UConn 2000 Capital Project Expenditures Agreed Upon X Procedures Selected Contract Gilbane UC X Faculty Consulting FY2018 UC/UH X Cogeneration Power Plant Information Security UC X Student Clinical Placements UC/UH X Deaf or Hard of Hearing Services VRA 7 th Report UH X Entrepreneurial Academic Programs UC X John Dempsey Hospital Controlled Substance Monitoring UH X Division 1 Football Certification UC X ADA UH X Undergraduate Student Safety Training UC X Offsite Sports Venue Contracts UC X TOTAL AUDITS (23) (03) (11) (02) (07) Special Projects/Consulting UConn (UC) or UConn Health (UH) Planning Field Work Review Pre draft Project Final School of Business Travel #2 UC X Dental Billing UH X Meal Card UH X Consulting Contract UH X Financial Aid UH X Two Factor Authentication Project UC X Soil Testing and Trucking UC X Respiratory Therapy UH X TOTAL SPECIAL PROJECTS/CONSULTING (08) (01) (03) (01) (03)

MINUTES SPECIAL MEETING OF THE FINANCIAL AFFAIRS COMMITTEE May 25, 2016

MINUTES SPECIAL MEETING OF THE FINANCIAL AFFAIRS COMMITTEE May 25, 2016 TRUSTEES PRESENT: Andy Bessette (via telephone), Chuck Bunnell, Shari Cantor, Richard Carbray, Thomas Kruger, Larry McHugh, Denis