IAS-08-16 Audit News

University Policy Updates Meals and Entertainment Policy Per Meals and Entertainment Policy 516, The following Information Technology policies “meals (either on- or off-campus) and enter-became effective February 1, 2008: tainment expenses must be essential to University business…The cost of meals, 550: Appropriate Use of Computing, where only USU employees are present, are Networking, and Information Resources generally not permitted.” “This policy is intended to be consistent with Utah State’s University’s established culture of academic freedom...by defining the require- ments and limits of appropriate use of infor- mation technology resources and services.” 551: Computer Management “The intention of this policy is to decrease the availability of Utah State University’s computing resources to unauthorized outsiders.” Internal Revenue Service (IRS) Publication 463 requires the business purpose of meals and entertainment be documented. If they are 552: Wireless Network Deployment & Ac-not properly documented, the purchase may cess“The purpose of this policy is to establish the intent, direction and expectation with res- be considered a benefit to the employee, pect to the deployment...of wireless technology subject to income tax reporting on the at Utah State University.” employee’s W-2. Per Publication 463, Meals and Entertainment Policy 516 requires purchasers document the amount, time, 553: Internal Bulk Email “The intention of ...