This came across the Association of College and University Auditor's
list-serve from the Audit Director at the University of South Florida.  She
didn't cite a source, but it sounds like it was prepared by an auditor.  It
primarily involves faculty with grant funds and/or research projects.  I'm
passing it along for general information purposes.


10. Avoid collecting or storing funds if you can. Centralize collection
levels to permit proper accountability of funds.

9. Limit those with access to your labs and offices including graduate
students to ensure that property and research efforts are protected against
loss.

8. Never store critical research data on a laptop since they are prone to
theft. Never leave a laptop in a vehicle.

7.Always be sure that research log records are secured against loss or
unintentional destruction. Make sure graduate students who are leaving
provide you with any records they were responsible for maintaining.

6. Review your financial ledgers and payroll distribution reports monthly
and ensure that charges are reasonable and appropriate since you will be
held responsible for these charges. Make sure you understand the financial
rules governing your grant activities don't rely on others to tell you what
is acceptable.

5. When collaborating with others, don't rely on the old fashion hand shake
agreements, make sure ownership of intellectual property is documented and
that roles and responsibilities have been formally communicated.

4. Be cautious when entering and leaving the buildings at odd times since
the decrease in traffic results in an increased security risk to you
personally.

3. Make sure you keep your personal endeavors separate from your University
endeavors especially those which are grant related and related to outside
compensated activities. This includes not entering into personal
relationships with your students or administrative staff.

2. Make sure that your chairperson is aware of all professional activities
you are involved with. Make sure this notification is in writing (email is
fine).

1. Never sign something you don't completely understand and have not
completed reviewed.




If you have any questions, please do not hesitate to call
or reply back to this message.

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         Bill Miller, Director
         Audit and Consulting Services
         The University of Tennessee at Chattanooga
         217 Race Hall - Dept. 4855
         Chattanooga, TN  37403

         Phone - (423) 425-4715
         FAX -   (423) 425-4763
         email - [log in to unmask]

"If at first you don't succeed, skydiving isn't for you."

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