September 29, 1992
TO: Dean, Director and Department Chairpersons
SUBJECT: Administrative Management Checklist
Attached is a checklist, which
will assist you in evaluating the internal controls and business practices
within your office. I urge you to
review this checklist with appropriate staff in order to improve management of
business functions as well as eliminate the most common audit criticisms
related to internal controls.
A “no” answer to any of the
checklist items would indicate a potential weakness in your current
administrative procedures. Timely
revisions of these procedures can lessen internal control risks and prevent
possible errors or irregularities.
Should you have any questions regarding appropriate corrective actions,
or any of the checklist items, please feel free to call the University
Comptroller’s office at 392-1321.
Gerald
Schaffer
Vice
President for
Administrative
Affairs
JS/rw
Attachment
1. ____ _____ Are staff members responsible for cash
handling and deposits familiar with Section 4C (University
Cashier;
Uniform Cash Receipts), Handbook on Business Procedure?
2. _____
_____ Are official University
Cash Receipts or register tapes issued each time a cash payment is
Received?
3. _____
_____ Are pre-numbered
receipts and cash register tapes independently accounted for and
controlled? Are all
voids and copies accounted for?
4. _____ _____ Are receipts issued immediately for all forms of
remittances/collections?
5. _____ _____ Are all checks restrictively endorsed upon
request?
6. _____ _____ Are all collections deposits intact in
accordance with University procedures? (Deposits should be
made
no less frequently than weekly. Should collections on hand exceed $500 or
include
credit
card transactions, a deposit should be made within one business day.)
7. _____ _____ Are receipts and deposits reconciled
monthly with departmental ledgers?
8. _____ _____ Are physical transfers of funds
documented in writing and receipted by the individual accepting the
transfer?
9. _____ _____ Are funds physically stored in a safe or
equally secure place?
10. _____ _____ Are safe combinations changed frequently?
11. _____ _____ Is knowledge of safe combinations
restricted to employee’s on a need-to-know basis?
12. _____ _____ Is the petty cash fund periodically
counted without any pre-announcements?
13. _____ _____ Are responsibilities for cash receipts and
accounts receivable assigned to separate employees?
Personnel/Payroll Records
YES NO
1. ____ ____ Are staff members responsible for
payroll administration familiar with Section 4D-1 of the Handbook
on
Business Procedure?
2. _____ _____ Do you actively separate the duties of
payroll preparation, authorization, certification, and distribution of
paychecks
among different employees in different departmental areas?
3. _____ _____ Are time cards checked to ensure accurate
entries have been made before they are assigned?
4. _____ _____ Do time cards and other payroll-related
documentation agree with each period’s final payroll certification?
5. _____ _____ Are formal documented comparisons of
Payroll Pay Lists to the Departmental Certifications conducted each
pay
period?
6. _____ _____ Are annual and sick leave occurrences
entered into the Central Leave System in a timely manner?
7.
_____ _____ Are annual and sick leave occurrences of
the departmental leave keeper entered into the Central Leave System
by
someone other than the leave keeper?
8.
_____ _____ Is annual leave authorized in writing
before it is taken?
9.
_____ _____ Are approved payroll authorizers and
certifiers on record with the payroll office?
10.
_____ _____ Do Supervisors approve overtime before it
is incurred?
11.
_____ _____ Are undelivered payroll warrants returned
within seven days to the University Payroll with a note of
explanation?
12.
_____ _____ Are leave reports reviewed by appropriate
management staff and is an indication of their review indicated
on
the leave report?
1. ____ ____ Are staff members
responsible for purchasing and disbursement functions familiar with Sections
4D-2, 3, and
4 of the Handbook on Business Procedures?
2. _____ _____ Do
you actively separate the duties of the requisition and purchase order preparation
for receipt of ordered
Items
and vendor invoice approval among different employees?
3. _____ _____ Are
purchase requisitions signed by employees specifically authorized to perform
this task?
4. _____ _____ Are
all vendor invoices processed with five (5) working days from the receipt of
the invoice or the receipt of the goods
and services purchased, whichever is later?
5. _____ _____ Are
travel vouchers processed as soon as all the supporting documents are submitted?
6. _____ _____ Do
you maintain all documentation relating to the purchases of both goods and
services?
7. _____ _____ Are
encumbrances and disbursements reconciled monthly with departmental ledgers?
8. _____ _____ Are
authorized signatures on file with the Payables and Disbursements department?
9. _____ _____ Are
appropriate discounts offered being taken?
10. _____ _____ Are
discount terms highlighted and afforded special terms?
11. _____ _____ Are
telephone bills reviewed and appropriately certified?
POLICY
YES NO
1. _____ _____ Do you maintain a log of all computer
software purchased and take steps to protect the original disks from
abuse
and damage?
2. _____ _____ Do you have a departmental policy against
using pirated (stolen) software and do you regularly examine
microcomputer
hard disks for the presence of illegal software?
3. _____ _____ Are your computer systems and peripherals
monitored to ensure system security and physical protection?
4. _____ _____ Do you make backup copies of appropriate
data files on a regular basis?
5. _____ _____ Are
backups stored in a remote location?
YES NO
1. _____ _____ Are
Property Identification Decals placed in an easily scanned spot and maintained
to make the inventory
easier?
2. _____ _____ Is
surplus equipment secured until properly surveyed and approved for removal by
University Property
Services?
3. _____ _____ Do
you record and submit equipment surveys and transfers to University property
Services as soon as possible?
4. _____ _____ Are
all work areas appropriately secured to deter unauthorized entry?
5. _____ _____ Do
you maintain accurate mileage logs for use of departmental vehicles?
6. _____ _____ Is
stolen or missing equipment reported to the Police Department?
7. _____ _____ Is access to departmental storerooms
limited?
8. _____ _____ Do
you send letter annually to University Property Services when equipment is
authorized to be kept
off-campus?
9. _____ _____ Do
you keep a central file with the decals and descriptions of property which
cannot have the decal fixed?
10. _____ _____ Do
you notify University Property Services when you receive government furnished
equipment or donated
equipment?
11. _____ _____ Do
you send a Report of Survey and receive authorization before allowing equipment
to transfer out of the
University?
RECORDS RETENTION
YES NO
1. _____ _____ Does
your office follow the approved records retention schedule on file with the
Records Management
Department?
2. _____ _____ Are
annual requests to destroy and discard accumulated records properly filed with
the Records Management Department
before destroying anything to improve office space and University
resource utilization?
POLICY
YES NO
1. _____ _____ Do
you create, maintain, and make departmental procedure manuals available to your
staff?
2. _____ _____ Are
designations of authority for approval of personnel, payroll, purchasing and
accounts payable
transactions
reviewed regularly to ensure that appropriate employees have been authorized?
3. _____ _____ Are
year-end purchases being certified-forward to avoid loss of allocated resources
and to properly record
University
liability at year-end?
4. _____ _____ Are
all year-end fiscal close out procedures followed as indicated by the
appropriate authorities?
5. _____ _____ Do
your key staff have access to the “Handbook of Business Procedures”?
6. _____ _____ Are
vehicle logs properly maintained which include date and time of use, driver,
name, odometer reading,
purpose for which
the vehicle was used, and evidence of review by appropriate departmental
personnel?
© College of Health & Human Performance, Gainesville, FL 32611; (352) 392-0578.
Updated: July 5, 2007