Are deposits made according to NAU's Deposit Policy?

Highlights: Timeliness of deposits, intact deposits, transporting of deposit, cash handling segregation of duties, safeguarding of cash receipts

Is the petty cash fund and/or change fund used in accordance with NAU procedures?

Highlights: Prohibited items, security, reimbursement of account

Is all of the department's financial activity handled through NAU or the NAU Foundation accounts?

There should be no off-campus bank accounts except for student clubs.

Are all donations/ gifts received by the department processed through the Development Office?

Is departmental revenue controlled by some accounting document such as pre-numbered tickets or invoices, with follow-up reconciliation of revenue collected to the accounting document?

Are event tickets handled through NAU's Central Ticket Office (CTO)?

Is your department following the NAU Food Policy when food expenditures are made?

Highlights: Supporting documentation include detailed/itemized restaurant receipt, who attended the meal and the business/public purpose, source of funding (local or NAU Foundation account).

Does your department follow the NAU Travel Policies and Procedures?

Highlights: Original receipts, prior approval to travel, clear documentation of expenses claimed by day.

Are all IDB transactions reviewed to ensure that expenditures were for a public purpose? (e.g., Bookstore, Facilities, Dining Services, University Stores, Creative Communications)

There should be no off-campus bank accounts except for student clubs.

Are class fees collected spent as proposed in the approved justification statement? Is the class fees fund balance justifiable?

Do all of the department's expenditures solely benefit the activities and responsibilities of your department?

This is an important concept when trying to determine the cost of operating a unit.

Does your department follow the NAU Purchasing Policies and Procedures?

Highlights: Conflict of interest, gifts and gratuities, special procurement, orders and requisitions

Are the NAU Purchasing Card Procedures being followed?

Highlights: Original receipts, monthly log completed, signed off by fiscal representative and balanced to the monthly statement.

Are all obligations/contracts that legally bind NAU signed by the proper authorized NAU signer?

Do all non-exempt employees, including students and FT/PT employees, complete time sheets, claim/earn compensatory time, and maintain records according to NAU policy?

Do faculty and staff complete and turn in a record of absence (ROA) form when sick or annual leave is taken?

Does the department maintain a log/schedule of the hours student employees worked?

Are there formal check out procedures when an employee transfers to another NAU department or leaves the university?

Are the "Pay-Period Leave Accruals" report from the People Soft system reconciled to the department's "Leave Report Summary" generated from the web-based Employee Leave Accrual Reporting sub-system?

Are the leave postings of the employees who do the postings reviewed by another employee within the department?

Is the physical security of the department's equipment adequate to prevent theft or loss?

Is an inventory of the department's equipment periodically performed and compared to Property Administration's listing?

Is the Home Use of University Equipment Policy Guidelines followed for any NAU equipment used at employee's homes for NAU business?

Does all of the software used for NAU business have proper site licenses?

Are the department's computer files backed up on a routine basis?

Is access to sensitive data protected by passwords which are regularly changed?

Does your department have written policies/procedures for internal operations?

Is the department following NAU's telephone policy for long distance calls?

Highlights: Telephone log (or other method) maintained verifying university business, no personal calls allowed.

Are telephones in common areas where students and others have access disabled for long distance capability?

Are records maintained in the department according to the State of Arizona Records Retention and Disposition Schedule?