2009-01 Enrollment Management - ENLACE Audit of Student Payroll and Selected Expenses

ENROLLMENT MANAGEMENT - ENLACE AUDIT OF STUDENT PAYROLL AND SELECTED EXPENSES THE UNIVERSITY OF NEW MEXICO Report 2009-01 October 8, 2008 Audit Comite Members Raymond Sanchez, Chair John M. "Mel" Eaves, Vice Chair Carolyn Abeita Audit Staff G. Christine Chavez, Director Yvonne Cox, Audit Manager Richard Swanson, Senior Auditor ______________________________________________________________________________CONTENTS EXECUTIVE SUMMARY .......................................................................................................... 1 INTRODUCTION......................................................................................................................... 3 BACKGROUND ......................................................................................................................3 PURPOSE................................................................................................................................. 3 SCOPE ...................................................................................................................................... 3 OBSERVATIONS, RECOMMENDATIONS AND RESPONSES.......................................... 4 EDUCATING THE CAMPUS COMMUNITY REGARDING PAYROLL PAYMENTS .... 4 REPORTING HOURS NOT WORKED.................................................................................. 5 PAYING UNAUTHORIZED RAISES THROUGH ...