UNIVERSITY OF NEVADA, LAS VEGAS
OFFICE OF INTERNATIONAL PROGRAMS
Internal Audit Report
July 1, 2009 through May 31, 2010
GENERAL OVERVIEW
The Office of International Programs (OIP) is committed to the development of global
perspectives and intercultural understanding through high quality study abroad opportunities and
faculty and student programs which focus on international education. The department, which
currently employs four full-time employees and one part-time student employee, works to
provide resources that allow students and faculty the opportunity to participate in numerous
academic programs abroad.
The study abroad program is facilitated through the University Studies Abroad
Consortium (USAC), a system-wide program housed at the University of Nevada, Reno.
Through this program, students are able to attend classes in a number of foreign countries while
earning credits toward their degree at the University of Nevada, Las Vegas.
SCOPE OF AUDIT
The Internal Audit Department has completed an audit of OIP at the University of
Nevada, Las Vegas (UNLV) for the period of July 1, 2009 through May 31, 2010.
The scope of our review included tests of accounting records and other auditing
procedures, as we considered necessary. The tests included, but were not necessarily limited to
these areas.
1. Reviewing expenditures including host, operating and travel for reasonableness and
compliance with related policies.
(AUDIT COMMITTEE 12/02/10) Ref. A-12, Page 1 of 10
2. Reviewing employee leave, student employee records, telephone and purchasing card
documentation maintained by the department.
3. Reviewing files maintained for all individuals participating in international travel
programs.
4. Reviewing scholarships to ensure they are being awarded according to related
policies and procedures.
In our opinion, we can be reasonably assured that OIP is operating in a satisfactory
manner and that no major control weaknesses exist. However, implementation of the following
recommendations would further improve operations.
STUDENT EMPLOYEES
A review of student employee timesheets was conducted to ensure the employee was
properly compensated and to verify that timesheets were properly prepared and approved. The
department had one student employee during the audit period and 18 timesheets were reviewed.
According to the UNLV Student employment guide, all student employees who work six
or more hours are entitled to one 30-minute unpaid lunch break. Each of the 18 timesheets
reviewed had at least one instance in which an employee worked six hours or more and a 30minute unpaid lunch break either was not taken or was not indicated on the timesheet. We
recommend student employees and supervisors be reminded that a 30-minute unpaid lunch break
must be taken when student employees work six or more hours.
(AUDIT COMMITTEE 12/02/10) Ref. A-12, Page 2 of 10
Institution Response
We agree with this recommendation.
Correction
The management assistant in charge of our student employee was unaware of this
requirement. She has been made aware of the necessity of providing student employees
with a half-hour off-the-clock break when working six or more consecutive hours.
Prevention & Monitoring
The discrepancy has been cleared with the appropriate training of the student employees’
supervisor and we do not expect this problem to recur. To address the issue on a campuswide basis, the Student Financial Services Department is making final revisions to the
Student Employment Supervisor’s Guide. Departments will be reminded on an annual
basis of the guidance provided by the manual to help assure individuals are aware of their
responsibilities when employing students.
We respectfully request that this item be closed.
During our review, we noted 17 instances in which a timesheet was not signed by the
employee. Additionally, we noted the student timesheet does not include a signature block for
the employee’s supervisor. According to UNLV student employment policies, time sheets must
be reviewed and signed by the employee and their supervisor. We recommend the timesheet be
revised to include a signature block for student employees’ supervisor.
Institution Response
We agree with this recommendation.
Correction
The timesheet form has been corrected to include a signature block for the supervisor.
We respectfully request that this item be closed.
We also recommend student employees and their supervisors be reminded of their responsibility
to review and sign timesheets.
Institution Response
We agree with this recommendation.
(AUDIT COMMITTEE 12/02/10) Ref. A-12, Page 3 of 10
Correction
Student employees are supervised by a single individual. This employee has been reminded
of the need for a signature block on the timesheet.
Prevention & Monitoring
Timesheets are now properly signed by both the student employee and the supervisor. The
problem is not expected to recur. Also, to address this issue on a campus-wide basis, the
Student Financial Aid Department will remind supervisors of student employees to review
the Student Employee Supervisor’s Guide on an annual basis.
We respectfully request that this item be closed.
EQUIPMENT INVENTORY
The Internal Audit Department conducted a review of departmental equipment inventory
to ensure all items could be located and were properly tagged.
We noted one printer found in the OIP offices was not included on the department’s
inventory listing. According to information obtained from the inventory system, the location is
correctly listed, but the responsible party of the item was Student Computing. We recommend
the department work with Student Computing to determine the owner of the item. If it is
determined the item should be included on OIP’s equipment inventory, we recommend the
proper forms be completed to ensure the item is properly transferred.
Institution Response
We agree with this recommendation.
Correction
This printer is a recent addition to the department and was the only discrepancy in an
inventory list of 25 items. The item was determined to belong to our department and has
been tagged by the UNLV Inventory Control Department.
Prevention & Monitoring
A list of equipment assigned to our department is obtained on an annual basis and is
compared to the equipment on hand. Discrepancies are reported to the Inventory Control
Department.
We respectfully request that this item be closed.
(AUDIT COMMITTEE 12/02/10) Ref. A-12, Page 4 of 10
TRAVEL
During our review of travel expenditures, we noted one instance in which a traveler was
reimbursed for a tip paid for a taxi ride. According to UNLV policy, non-meal tips and gratuities
such as tips for taxis are not reimbursable. We recommend employees be reminded of the nonmeal tips and gratuities policy.
Institution Response
We agree with this recommendation.
Correction
The traveler has reimbursed the University for the $5 tip paid for the taxi service.
Prevention & Monitoring
The request for the tip reimbursement was accidental. The employee has been reminded of
current policy that excludes an amount for tips on taxi rides and the issue is reinforced by
the reimbursement. We do not expect this problem to recur.
We respectfully request that this item be closed.
ADMINISTRATIVE SECURITY
We reviewed employee access to administrative applications to ensure departmental
employees had the appropriate level of access.
We noted one employee had two user logins. One of those logins had been revoked for
over a year, but the advantage system showed both logins had inquiry access. We recommend
the duplicate login be removed and the necessary changes be made to the user’s login to allow
access as appropriate.
Institution Response
We agree with this recommendation.
Correction
The duplicate ability to login to the Advantage system has been removed for the employee.
Prevention & Monitoring
(AUDIT COMMITTEE 12/02/10) Ref. A-12, Page 5 of 10
The request for a separate login occurred when the employee received access for the
Advantage system and the on-line version (data warehouse). We are now aware that both
versions are accessed by a single login and duplicate requests will no longer be made.
We respectfully request that this item be closed.
OTHER
The following items were noted during our review of the Office of International
Programs; however, they are the responsibility of other UNLV departments.
SCHOLARSHIP
During our review of scholarships, we noted the award amounts for one scholarship did
not match the amount stated in the scholarship’s Memorandum of Understanding (MOU).
According to OIP Director, the donor has stated they do not require the scholarship to be
awarded for a specific amount. We recommend the UNLV Foundation work with the donor to
revise the MOU to properly reflect the wishes of the donor.
Institution Response
We agree with this recommendation.
Correction
The MOU has been revised to clearly reflect the wishes of the donor.
Prevention & Monitoring
This is the only scholarship donation currently in use by our department. The donor is
well known to our department and we have frequent communication with the individual.
The wishes were known through verbal communication but had not been documented. We
have a limited number of donors and do not expect this problem to recur.
We respectfully request that this item be closed.
EQUIPMENT INVENTORY
(AUDIT COMMITTEE 12/02/10) Ref. A-12, Page 6 of 10
We noted one laptop computer on OIP’s equipment inventory listing could not be located
because the item was removed from the department. The department properly completed a
property movement request (PMR) form and received a confirmation number for the request, but
the item was not removed from the department’s inventory listing. We recommend Inventory
Control complete the request and remove the item from OIP’s equipment inventory.
Institution Response
We agree with this recommendation.
Correction
The item has been removed from the department’s inventory list.
Prevention & Monitoring
The Director of Delivery Services now performs a periodic spot check of property
movement requests to help ensure that this problem does not recur.
We respectfully request that this item be closed.
TRAVEL
During our review of travel expenditures, we noted one instance in which a processed
travel document included reimbursement of gratuity for a taxi ride. We recommend greater care
be taken to ensure only allowable travel expenses are reimbursed.
Institution Response
We agree with this recommendation
Correction
The amount of this error is minimal and will not be requested for a reimbursement from
the employee. The pursuit of this amount would not be cost effective.
Prevention & Monitoring
Accounts Payable staff have been reminded of the necessity for accuracy over speed during
the processing of all documents. We do not expect this problem to recur.
We respectfully request that this item be closed.
(AUDIT COMMITTEE 12/02/10) Ref. A-12, Page 7 of 10
STATEMENT OF REVENUES AND EXPENDITURES
A statement of revenues and expenditures based on the activity of OIP accounts is shown
below. The statement is provided for informational purposes only.
State
Accounts
Balance, July 1, 2009
$
Transfers-In
Revenues
State
Appropriations
Sales & Services
Tuition & Fees
Total Revenues
Transfers-Out
Expenditures
Salaries
Travel
Operating
Encumbrances
Total Expenditures
Balance, May 31, 2010
$
Self-Supporting
Accounts
-
$
Total
443,056
$
443,056
-
-
-
290,816
290,816
121,492
4,741
126,233
290,816
121,492
4,741
417,049
-
-
-
237,798
10,329
24,881
273,008
81,234
18,676
22,455
7,669
130,034
319,032
18,676
32,784
32,550
403,042
17,808
$
439,255
$
457,063
Note: The balance in the state accounts is due to the fact that the audit period did not cover the entire fiscal year
and all funds had not yet been spent.
(AUDIT COMMITTEE 12/02/10) Ref. A-12, Page 8 of 10
The Internal Audit Department appreciates the assistance and cooperation received from
college personnel during this review.
Las Vegas, Nevada
August 25, 2010
Tami T. Taketa
Senior Internal Auditor
Ibeth Bojorquez
Internal Auditor
Joseph R. Sunbury
Internal Audit Manager
Sandra K. Cardinal
Assistant Vice Chancellor for Internal Audit
and Risk Management
(AUDIT COMMITTEE 12/02/10) Ref. A-12, Page 9 of 10
AUDIT: International Programs
AUDIT PERIOD: 07/01/2009 – 05/31/2010
NUMBER OF FINDINGS: 9
NUMBER OF RECOMMENDATIONS IMPLEMENTED: 9
Nbr
Finding
1
2
Students working without breaks
Student timesheet needs additional signature
block
Remind supervisors to sign timesheets
One item not on equipment list
Traveler reimbursed for taxi tip
One individual with duplicate access
Scholarship MOU not clear
Equipment item not removed from inventory
Traveler reimbursed for taxi tip
3
4
5
6
7
8
9
Agree Implemented Est Date of
Completion
X
Yes
X
X
Yes
X
Yes
X
Yes
X
Yes
X
Yes
X
Yes
X
Yes
X
Yes
Campus Audit
4505 Maryland Parkway · Box 450026 · Las Vegas, Nevada 89154-0026
(702) 895-3476 · FAX: (702) 895-1029
(AUDIT COMMITTEE 12/02/10) Ref. A-12, Page 10 of 10