INTERNAL CONTROL QUESTIONNAIRE

REVIEW OF ADMINISTRATIONS FUNCTIONS

CAMPUS UNIT ______PERIOD COVERED ______

______

YES NO REMARKS

______

A.Budgeting Research Foundation Central Office

1. Has the RF issued formal procedures

and/or instructions concerning the OR 5 budget

process?

2. Do the procedures and/or instructions include:

a. the budget format and required data that must

be submitted?

b. standardized budget forms?

3. Are campus OR5 budgets requested and received by

RF Central Office prior to the budget period? ______

4. Are campus OR5 budgets reviewed and approved in

writing by the RF Central Office prior to the

budget period? ______

5. a. Are campuses required to submit, in writing

on a quarterly basis, a statement concerning

anticipated deficits or surpluses, current

conditions, actual versus estimated expendi-

tures and reason for expenditure variances? ______

b. on an annual basis? ______

6. Is prior approval required from the RF for campuses

who wish to exceed their projected earnings thus

creating a deficit? ______

7. Are all writeoffs to OR5 funds approved by RF

Central Office. ______

B. BudgetingCampus

1. Are organizational charts and written job des-

criptions used in preparing the OR5 budget?

If yes, obtain copies. ______

2. Are variances between budgeted and actual expendi-

tures for prior periods:

a. adequately explained? ______

b. considered in preparing new budgets? ______

1

INTERNAL CONTROL QUESTIONNAIRE

REVIEW OF ADMINISTRATIONS FUNCTIONS

CAMPUS UNIT ______PERIOD COVERED ______

______

YES NO REMARKS

______

3. Are surpluses from previous years OR5 accounts

deposited in the Campus Income Fund and used for

research administration? ______

C.GeneralCampus

1. Is there a formalized policy and procedures

manual? If yes, obtain copies. ______

2. Does the manual reference the following: ______

a. applicable Federal and State regulations? ______

b. internal policies, procedures for carrying

out various tasks? ______

c. terminal operators instructions and procedures? ______

3. Do employees have ready access to applicable

Federal and State regulations, internal policies

and procedures and terminal operator instructions

and procedures? ______

4. Are there written job descriptions for each

employee? ______

5. Has a list of duties and job descriptions been

provided to each employee? ______

6. Do managers make periodic reviews of the reporting

system to determine if it is meeting current needs? ______

7. Are employees periodically evaluated by their

supervisor? ______

8. Do supervisors review the evaluation with their

employees? ______

9. Are supervisors required, as part of the evaluation

process to suggest measures to correct weaknesses

or inadequacies? ______

10. Are employee training programs adequately planned,

supervised and attended by all affected employees?

11. Are all income documents date stamped by a single

person? ______

2

INTERNAL CONTROL QUESTIONNAIRE

REVIEW OF ADMINISTRATIONS FUNCTIONS

CAMPUS UNIT ______PERIOD COVERED ______

______

YES NO REMARKS

______

12. Has a file maintenance program been initiated

based on the (blank) Records Retention and

Disposition Manual? ______

13. Do supervisors make periodic reviews to determine

how to increase efficiency? If yes, how often

are such reviews made and is such review put in

writing? ______

14. Are vacations and timeoff of employees properly

reviewed, approved and scheduled by supervisors? ______

15. Would supervisors be aware of excessive leave

taken by employees, if such occurs? ______

16. Do supervisors make sure that a minimum number

of individuals are available during lunch and

break periods? ______

D. GeneralRF Central Office

1. Are there written job descriptions for each

employee. ______

2. Has a list of duties and job descriptions been

provided to each employee? ______

3. Do managers make periodic reviews of the reporting

system to determine if it is meeting current needs? ______

4. Are employees periodically evaluated by their

supervisor? ______

5. Do supervisors review the evaluation with their

employees? ______

6. Are supervisors required, as part of the evaluation

process to suggest measures to correct weaknesses

or inadequacies? ______

7. Are employee training programs adequately planned,

supervised and attended by all affected employees? ______

8. Are all incoming documents date stamped by a single

person? ______

3

INTERNAL CONTROL QUESTIONNAIRE

REVIEW OF ADMINISTRATIONS FUNCTIONS

CAMPUS UNIT ______PERIOD COVERED ______

______

YES NO REMARKS

______

9. Has a file maintenance program been initiated based

on the (blank) Records Retention and Disposition

Manual? ______

10. Are vacations and timeoff of employees properly

reviewed, approved and scheduled by supervisors? ______

11. Would supervisors be aware of excessive leave taken

by employees, if such occurs? ______

12. Do supervisors make sure that a minimum number of

individuals are available during lunch and break

periods? ______

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