Sac State University Policy Manual

Auditing Services

Policy Administrator: Vice President for Administration
Authority: PM BA 96-07; PM BA 99-10; PM BA 04-08
Effective Date:
Mar 14, 1996; Dec 12, 1999; Sep 08, 2004
Updated: August 2009
Index Cross-References:
N/A
Policy File Number: ADM-0129


AUDITNG SERVICES

 

This policy provides Auditing Services with the authority to conduct campus audits, projects, and assignments; and to centrally coordinate external audits pertaining to the University. Campus personnel are required to report all audits to the Director of Auditing Services to ensure appropriate coordination with all related parties and entities.

 

Campus units must always contact Auditing Services regarding any request for services, relating to an audit, review, or investigation; and must not retain the services of an external accounting or audit firm. After consultation with Auditing Services and determination of availability of resources, the campus entity may be granted permission to use external auditing services.

 

The Director of Auditing Services is responsible for reporting fiscal improprieties and fraudulent activities to the appropriate CSU and University administrators and applicable state departments, in accordance with Executive Order #813, Reporting of Fiscal Improprieties. Campus personnel must notify the Director of Auditing Services of all cases involving fiscal improprieties related to state funds, and including actual or suspected fraud, theft or other fiscal irregularity.

 

 

Responsibilities
The responsibility for the internal audit function is assigned to the Director of Auditing Services. The Director reports to the Vice President for Administration, and has a dotted-line reporting relationship with direct access to the President. Auditing Services will have no operational responsibility or authority over the activities or operations under review.

 

 

Scope
The audit team will have unrestricted access to all information, records, and personnel relevant to the objectives and scope of audit assignments, encompassing the university, auxiliary organizations, alumni association, centers and institutes, self-supporting enterprises, and student clubs and organizations.

 

Procedures
The elements of the audit program, including purpose of audits, types of audits, selection of audits, and the audit process, is available at www.csus.edu/audit

Information regarding tax topics -- Non-resident Aliens, Taxable Employee Benefits, Unrelated Business Income, and University Tax Status -- is available at www.csus.edu/audit

 

 

Approved by: Alexander Gonzalez, President

Date: September 3, 2009