Safety In Numbers. Presented by Terry Shoebotham May 10 th and 18 th, 2010
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1 Safety In Numbers Presented by Terry Shoebotham May 10 th and 18 th, 2010
2 Overview Financial Information: Secure and Accurate Prevent Unauthorized access Detect and Correct Processes that help
3 And Avoid This!
4 Protect your financial information from unauthorized access and manipulation Follow Security Policies Verify Signature Authority Segregation of Duties
5 Avoiding Fraud A Departmental Responsibility.
6 Did You Know? UNM has general information that can help We will go over some of it in a select the best statement format You will use the clickers you picked up on your way in to anonymously select the most correct statement.
7 Which statement is the Best? Please select the best, most accurate statement from each of the following slides.
8 When depositing funds: A. The best practice is for the same person who collected the funds to follow through with preparing a money list, depositing them into a Banner account, and performing the monthly index reconciliation. B. To document all deposits, copies should be kept in the department of all currency before it is deposited on a money list into a Banner account. C. All monies received from conferences or workshops funded fully or in part with University funds are to be deposited on a money list into a Banner account. D. Departments are expected to collect any missing money from the department staff and deposit it on a money list into a Banner account to balance their Petty Cash fund monthly.
9 Departments Should: A. Reconcile their long distance calls monthly and have staff refund UNM the cost of any personal calls. B. Use only donations from outside the University to purchase gifts or pay for staff parties. C. Have employees review and approve their own internal time sheets each pay period. D. Not use the University accounting system for funds received from Conferences or workshops.
10 Gifts and Donations: A. Can be kept in a departmentally established private bank account, as long as policy is observed when funds are spent. B. Are not subject to UNM policy, but to donor intent. C. Can be deposited into an existing department Instruction and General (I&G) index primarily funded with state funds. D. To the department should be deposited with the UNM Foundation and to a UNM account.
11 Contract & Grant: A. Billing invoices are to be prepared by the Contract and Grant Financial Services office. B. Invoices are to be prepared by the department with whom the Principal Investigator is affiliated. C. Invoices can be prepared by either A) or B), depending on the work volume in the department. D. Invoices are to be billed once each year.
12 Financial Status Report: A. Information is to be prepared and submitted by the department to the awarding agency within the time prescribed by the awarding agency. B. Is no longer required, per Federal Regulatory Amendment C. Information is sent by the department to the responsible Fiscal Monitor in the UNM Contract and Grant office so they can prepare and submit the report within the time prescribed by the awarding agency. D. Information is kept in Banner and prepared without departmental assistance by the UNM accounting office.
13 Contract & Grant Expenses: A. Only the department supervisor is responsible for verifying all expenses for reasonableness and allowability on contracts or grants in their department. B. The Fiscal Monitor is responsible for verifying all expenses for reasonableness and allowability on their assigned contracts and grants. C. The funding source is responsible for verifying all expenses for reasonableness and allowability on their contract or grant before they make payment. D. The Principal Investigator is responsible for verifying all expenses for reasonableness and allowability on their contract or grant.
14 Internal Service Centers: A. Are required to be properly set up by any department that provides a good or service to University departments. B. Are not required to be set up by departments that provide goods or services to both University departments and the general public. C. Are only required to be set up by departments providing goods or services of over $50,000 per year. D. Can no longer be set up, as a sufficient number exist within the University for University needs.
15 With Internal Service Centers: A. The selling department maintains all sales records necessary to substantiate each charge and Financial Services records the charges on a timely basis. B. Financial Services is sent all sales records necessary to substantiate each charge and records the charges on a timely basis. C. The selling department maintains all sales records necessary to substantiate each charge and records the charges on a timely basis. D. Financial Services is sent all sales record summaries annually and records the charges annually.
16 Department Time Reports: A. Are entered into the HR Banner system by the timekeeper and reconciled by the approver to the electronic submission. B. Are entered into the HR Banner system by the timekeeper. Employees will notify the department of any errors. C. Are entered into the HR Banner system by the Department Chair after departmental approval. D. Are entered into the HR Banner system by HR accountants, after Financial Services review.
17 Concerning Purchases: A. Purchasing verifies that all purchases are allowed and reasonable before the purchase is made. B. Financial services verifies that all purchases are allowed and reasonable after the purchase is made. C. The department verifies that all purchases are allowed and reasonable before the purchase is made. D. The vendor must practice due diligence and refuse unallowable purchases.
18 Concerning Purchases: A. All purchases made by the department, regardless of their funding source, are expended through the University accounting system. B. Purchases made by the department, regardless of the accounting system tracking them, are expended according to University Policies. C. Purchases made outside the accounting system are only made with money from departmental bank accounts. D. Purchases using the funds collected from selling unneeded assets in the department are not required to go through an accounting system.
19 When Items are Received on an Open PO: A. The items are immediately placed in lab or office inventory by the admin assistant. B. Someone knowledgeable of the items received and the information on the open PO completes the Banner Receiving Report. C. Someone knowledgeable of the items received puts them away. D. The items are distributed for use.
20 In Summary: The big picture Is the process safe? Does it follow UNM Policies?
21 In Summary: The departmental details Reconcile Review
22 In Summary: Educate What is the Policy?
23 How Budgets can Help: Accou nt Account Name 2040 Technical Salaries 3820 Out of state travel 3180 Non Cap Eq < $5, C&G Non Cap Eq < $5,000 63A0 Conference Fees Budgeted Amount Actual Expense YTD Available Balance $23,000 $18,000 $5,000 7, ,000 1, , (874) 4, ,000
24 How Budgets can Help: Accou nt Account Name 2040 Technical Salaries 3820 Out of state travel 3180 Non Cap Eq < $5, C&G Non Cap Eq < $5,000 63A0 Conference Fees Budgeted Amount Actual Expense YTD Available Balance $23,000 $18,000 $5,000 7, ,000 1, , (874) 4, ,000
25 How Budgets can Help: Accou nt Account Name 2040 Technical Salaries 3820 Out of state travel 3180 Non Cap Eq < $5, C&G Non Cap Eq < $5,000 63A0 Conference Fees Budgeted Amount $23,000 34,000 7,000 0 Actual Expense YTD Available Balance $18,000 $16, , ,
26 Let exisiting Policies and Procedures Help Purchasing- Get a valid PO before the purchase Pcards- Allocate charges timely
27 Education and Help Core Office help available Name Phone Website Financial Services Support Center (FSSC) Unrestricted Accounting- Main Campus Unrestricted Accounting- HSC Campus C & G Accounting- Main Campus C & G Accounting HSC Campus Purchasing FSSC@salud.unm.edu gacal@unm.edu tng/ hscfinancialservices@u nm.edu Contact your Fiscal Monitor Contact your Fiscal Monitor See staff on website Website (right) lists staff and phone numbers alservices/accounting/ ctng/ alservices/cga/ h/ Accounts Payable acctspay@unm.edu eb/
28 Education and Help Descriptio n Fast Info Job Aids LEARN Learning Central UNM classes Continuing Education Location alp.php?p sid=s ml ml and accounting/learn.shtml u/plateau/user/login.jsp g.htm Comment Or go to fastinfo.unm.edu and select the link Search Fast Info Regularly updated list of job aids by Function. Copies of Manuals and Presentations of these one hour training sessions Sign in to register for UNM sponsored job related training UNM Catalog of classes. Tuition reimbursement may be used. Home page for this department
29 Any Questions
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