2 pages

English

IAS-07-51 Audit News

Zowyir - Janna

Le téléchargement nécessite un accès à la bibliothèque YouScribe
Tout savoir sur nos offres

2 pages

English

Le téléchargement nécessite un accès à la bibliothèque YouScribe
Tout savoir sur nos offres

A propos
Informations
Extrait

Description

Administrative Code of Conduct Travel Authorizations: Tips for Properly Completing a TA The University’s Ethics Guide / Administrative Code of Conduct states: PLEASE NOTE: The following tips are not “Utah State University (USU) is committed to intended to replace the travel policy or in-maintaining high standards of integrity and ethi- structions. For complete information, please cal practice in the discharge of its three-fold visit the Controller’s Office Travel website at: mission in learning, discover and engagement. http://controller.usu.edu/travel/travel.html In keeping with this commitment institutional officers’ conduct should be characterized by integrity and dignity, and they should expect and encourage such conduct in others.” All employees are expected to adhere to pro- fessional ethics and the administrative code of conduct. The guide is particularly important for Section 2B Travel Plan: employees in an administrative or management This section documents destination, duration capacity. This includes Principal Investigators, and purpose of trip. Directors, Department Heads, Deans, etc. The · Destination: The destination should be guide contains information and policy refer- the final destination, not the arrival airport. ences concerning managing conflicts of inter- For example, if travel is to attend a confer-est, best business practices and internal con- ence in Palo Alto, California, write “Palo trols. Alto, California” ...

Informations

Publié par	Zowyir
Nombre de lectures	17
Langue	English

Extrait

Administrative Code of Conduct

The University’s Ethics Guide / Administrative

Code of Conduct states:

“Utah State University (USU) is committed to

maintaining high standards of integrity and ethi-

cal practice in the discharge of its three-fold

mission in learning, discover and engagement.

In keeping with this commitment institutional

officers’ conduct should be characterized by

integrity and dignity, and they should expect

and encourage such conduct in others.”

All employees are expected to adhere to pro-

fessional ethics and the administrative code of

conduct. The guide is particularly important for

employees in an administrative or management

capacity. This includes Principal Investigators,

Directors, Department Heads, Deans, etc. The

guide contains information

and policy refer-

ences concerning managing conflicts of inter-

est, best business practices and internal con-

trols.

The Administrative Code of Conduct / Ethics

Guide is available at:

http://www.usu.edu/aa/

ethics/pdf/manual.pdf

Travel Authorizations: Tips for

Properly Completing a TA

PLEASE NOTE

: The following tips are not

intended to replace the travel policy or in-

structions. For complete information, please

visit the Controller’s Office Travel website at:

http://controller.usu.edu/travel/travel.html

Section 2B Travel Plan:

This section documents destination, duration

and purpose of trip.

Destination:

The destination should be

the final destination, not the arrival airport.

For example, if travel is to attend a confer-

ence in Palo Alto, California, write “Palo

Alto, California” not “San Francisco.” The

destination should be specific. “Various” is

too broad and could allow inappropriate

travel.

Departure/Return Date

: The date should

also be as specific. It should not say

“Various” - even if it is a blanket travel or-

der. It should list a finite date range, i.e.,

May 1-31 2008.

Purpose of Trip:

The purpose of the trip

should be specific and clear. If there are

acronyms, it is helpful to spell them out.

The trip authorizer / approver should

clearly understand the purpose and con-

firm it is consistent with the University’s

objectives prior to approving the TA.

(Continued on Page 2)

INSIDE THIS ISSUE

University Administrative Code of

Conduct (Ethics Guide)

1 Travel Authorizations

2 Fiduciary Responsibility: Approvals

Travel Authorizations (continued)

Section 3A Funding Approval:

The account administrator over the index ap-

proves funding. If another department is pay-

ing, their account administrator must approve

the funding. This approval is separate from

travel approval in Section 3B.

Section 3B “Pre-Trip Travel Authorization”:

This section documents the traveler’s supervi-

sor has approved the absence to conduct Uni-

versity business. It must be signed and dated in

advance of travel. A “see below” referencing

post trip reimbursement approval does not con-

stitute pre-authorization.

NOTE

: The cognizant

Dean or Director, and Vice President, Provost

or President must pre-approve out of state

travel on appropriated funds and international

travel. Sponsored Programs must pre-approve

international travel on contracts and grants.

Section 4A Post-Trip Reimbursement Detail: In

order to accurately calculate per diem, this sec-

tion must be completed in full. Since per diem

is based upon duration of the travel, this sec-

tion must include

dates and times.

Section 4B Reimbursement Request Summary:

This section lists all travel expenses incurred.

Itemized receipts substantiating the business

purpose must be attached. A Summary of Ac-

tual Travel Costs Form helps to calculate per

diem:

http://controller.usu.edu/travel/forms/

cost_form.html.

Section 4C Post Trip Reimbursement Approval:

Signatures indicate traveler and approver are

certifying expenses claimed are correct. For

this reason, this section MUST be signed and

dated AFTER travel is complete and all re-

ceipts are attached. If it is signed in advance,

inappropriate expenditures could be included in

Section 4B the Reimbursement Request Sum-

mary. Signing this section before Section 4B is

completed is like signing a blank check!

Fiduciary Responsibility: Approvals

Understanding one’s fiduciary responsibilities

is critical for making sound business deci-

sions. A fiduciary is expected to act with great

care, putting the interests of the University

above their own personal interests or gain.

For employees in the position to approve

transactions, one of the most important

deci-

sions is when to spend University funds.

Funds are committed via EPAFs, P-Card

transactions, requisitions, travel authoriza-

tions, etc. Administrators have a duty to care-

fully review transactions prior to approving

expenditures. Administrators are ultimately

responsible for ensuring approval decisions

are reasonable, in the best interest of the Uni-

versity and compliant with pertinent laws,

regulations and policies. When you authorize

a transaction (either by signature or electronic

approval), you are acknowledging you have

evaluated the transaction for compliance, rea-

sonableness and applicability to the Univer-

sity mission. Accountability is how approvers

demonstrate they are fulfilling their fiduciary

responsibilities.

“Audit News”

A Publication of Internal Audit Services

Utah State University

Old Main Hill, Room 63

435-797-1084 *

Hotline: 435-755-7118

http://www.usu.edu/ias/

Univers
Ebooks
Livres audio
Presse
Podcasts
BD
Documents

IAS-07-51 Audit News

YouScribe

Le catalogue

Le service

Les conditions