1. Department Administrator Session #11
February 12, 2014

2. Agenda
Discussing Questionnaire responses
Controls

3. Questionnaire Summary

4. Questionnaire Summary

5. Questionnaire Summary

6. Questionnaire Summary

7. Questionnaire Summary

8. Questionnaire Summary

9. Questionnaire Summary

10. Questionnaire Summary

11. Questionnaire Summary

12. Questionnaire Summary

13. Controls Authorization of Expenditures
The institution has in place a means to ensure that expenditures are authorized by the grant leader or their delegate
Delegation of Signing Authorities
The institution has a formalized system of delegation of signing authority
Review of Compliance and eligibility of Expenses
There is a comprehensive system that allows Individuals to be knowledgeable in the Agencies’ policies and guidelines, particularly those who review the transactions

14. Controls Ownership and Disposal of Assets
Has a means to track the purchase and disposal of equipment
Proceeds from the sale of equipment used for research related purpose
Financial Reporting to the Grant Holder
Financial reporting info is timely, complete and accessible to Grant Holders

15. Controls Compensation
All employees hired are authorized by Grant Holder or their delegate and this authorization is authenticated
Has a process to monitor the eligibility status to recipients of salaries or stipends to ensure they can in fact receive remuneration
Supporting evidence for compensation transactions are complete
Only eligible non-discretionary benefits are charged

16. Controls Transfer of funds – Between Internal Accounts
The process of transferring funds, making corrections and modifications is well defined and documented
All transfers are approved by the Grant Holder
An appointed institutional representative other than grantee or their delegate reviews the expenditures to ensure they have been authorized by grant holder or their delegates and are compliant and eligible expenses
Justification for the transfer is documented and complete supporting evidence exists and is verified back to source

17. Controls Internal expense allocation and shared expenditures
All transactions are authorized by Grant Holder or their delegate and this authorization is authenticated
Expense transactions are reviewed for compliance and eligibility by an appointed institutional official other than the Grantee of their delegate
Sufficient supporting evidence is maintained to support the exact charge

18. Controls Internal Stores
All transactions are authorized by the Grant Holder or their delegates
Authorization of the Grant holders or their delegates are authenticated
Sufficient supporting evidence is maintained to support the exact charge
Expense transactions are reviewed for compliance and eligibility by an appointed institutional official other than the Grantee of their delegate

19. Controls Equipment and Supplies
All transactions are authorized by Grant Holder or their delegate and this authorization is authenticated
Expense transactions are reviewed for compliance and eligibility by an appointed institutional official other than the Grantee of their delegate
Sufficient supporting evidence is maintained including the supplier invoices indicating the details of purchases and price paid