TO:Deans, Department Heads, and Directors

MEMORANDUM

TO:Deans, Department Heads, and Directors

FROM:Mark B. Rosenberg, Provost

Paul D. Gallagher, Executive Vice President

DATE:May 11, 2004

SUBJECT:Audit Procedures

Earlier this year, we reported to you about an on-going external audit and the steps that we are taking to improve our management of operations. As one consequence of our review, we are taking steps to clarify and improve our management of audits, which as you know occur periodically in accordance with Board, state and Federal guidelines.

Within the University, our Inspector General—who reports directly to both the Board of Trustees and the President, works very closely with the institution’s senior leadership and units that are being reviewed. Externally, the institution is subject to a range of periodic state and Federal audits. Some of these audits are scheduled and quite predictable. Others are spontaneous and unannounced. In either case, our objective is 100% on-going compliance, and cooperation should always be the norm of interaction.

To provide timely and accurate information to all external auditors, we have now implemented a detailed process for audits conducted at this University. An Audit Liaison function has been designated within the Controller’s Office. The Audit Liaison will cooperate with auditors and each department to coordinate these audits. Departments will be notified by the Audit Liaison in the Controller’s Office—prior to the inception of any audit—of who the auditor will be, when to expect her/him, and nature/scope of the audit.

While we expect full cooperation on any audit, Departments should not provide any information to external auditors without having received prior authorization from the Controller’s Office. Auditors should be directed to the Controller’s Office for further instructions if they should arrive prior to your department having received notification from the Controller’s Office. (The Inspector General’s Office at FIU will continue to conduct audits and work directly with the departments.)

Our Interim Controller, Vivian Delgado, will be providing additional contact information on the Audit Liaison. Should you have any questions, she can be reached at 7-3079.

Thank you for your cooperation and understanding.

Office of the Provost

University Park . North Miami, FL 33199 . Tel 305-348-2151 . Fax 305-348-2994 . www.fiu.edu

Florida International University is an Equal Opportunity/Access Employer and Institution . TDD via FRS 1-800-955-8771