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Contact Information

Office of Internal Audit
PO Box 1510
Pembroke, NC 28372

Phone: 910.775.4403
Fax: 910.521.6176
Email: larry.jacobs@uncp.edu

Location: Lumbee Hall, Room 324
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Types of Services Allowed or Not Allowed

Name:
Title:
Phone Number:
Department:
Date Submitted:
Form:  Types of Services Allowed or Not Allowed          Fiscal Year-End: 2005

A. Control Activities / Information and Communication
Yes N/A No
1. Does the agency have an approved plan to allocate cost between federal programs or between federal and state programs or funds?
2. Are expenditures charged to federal programs required to be processed within the same internal accounting control system as other expenditures of the agency?
3. Are assistance payments to individuals or to third parties on behalf of individuals matched or compared to eligibility systems to determine initial or continued eligibility of the individual?
4. Are contract subsystems or other means established to prevent overpayments or payments to unauthorized subrecipients?
5. Are payments to subrecipients matched or compared to contracts, agreements or contract subsystems to determine the legitimacy of the subrecipient and that the payment does not exceed the contract or budgeted amount for that subrecipient?
6. Are contract subsystems reconciled to the general ledger monthly?
7. Are the following duties generally performed by different people:
a. Coding expenditures to federal programs?
b. Reviewing and approving expenditures?
8. Are payments to subrecipients required to be supported by a properly authorized request for reimbursement or request for an advance from the subrecipient?
9. Are expenditures to federal programs reviewed and approved by a person with approval authority?
10. Are personnel responsible for coding expenditures to federal programs properly trained to determine expenditures which are allowable and allocable to the federal programs?
11. Is the method of allocating cost understood by persons responsible for coding expenditures to federal programs?
Comments for section A. (please specify question number)
B. Monitoring
Yes N/A No
12. Does management review supporting documents for allowable services information?
13. Does information from the Federal agency flow to appropriate management?
14. Are comparisons made between prior year services and current year service?
Comments for section B. (please specify question number)

By clicking the Submit button, I do hereby certify, to the best of my knowledge, that the answers provided in this self-assessment of internal control is a true representation of the operations of this department.

Updated: Friday, July 22, 2005

Return to Self-Assessment of Internal Controls

 

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PO Box 1510 Pembroke, NC 28372-1510 • 800.949.UNCP (8627) • 910.521.6000