UCSD

Training

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University of California, San Diego

UCSD Audit & Management Advisory Services 

PROGRAMS CURRENTLY AVAILABLE:

• The Red Flags Of Fraud

• Protocols For Surviving An Audit

• Internal Controls - What Are They And Why Should You Care

• Financial Link:  Tools You Can Use

• Post-Award Administration Workshop

PRESENTERS  Stephanie Burke and/or Robert Mannie

INTENDED FOR  This class is intended primarily for University employees with fiscal oversight responsibilities (e.g., managers business officers, fund managers, bookkeepers, etc.) who would benefit in having a general awareness of fraud topics and circumstances that may be indicative of fraudulent activity.

DESCRIPTION  The class provides an overview of some common characteristics of employees who have perpetrated a fraud against their employer, as well as the circumstances that motivated them.  Presenters describe recent acts of fraud committed in the University environment, and the breakdown in internal controls that allowed the acts to be committed. Presenters also address both the legal environment and University policy as they relate to "whistleblowing," and the effort associated with investigating potential improper governmental activities.

PRESENTERS  Stephanie Burke and/or Terri Buchanan

INTENDED FOR  This class is intended primarily for University employees with fiscal oversight responsibilities (e.g., department management, business officers, fund managers, etc. ) who would benefit in understanding a strategy for surviving a review of their department by an outside agency such as a research sponsor.

DESCRIPTION  The class provides an overview of the audit process, the audit liaison role of Audit & Management Advisory Services, and actions that the department being audited may have to take in response to the audit.  Presenters provide an overview of recent audit coverage by sponsoring agencies, and some common audit tactics.  Finally, the class provides an overview of the process for internal reviews conducted by UCSD Audit & Management Advisory Services.

TITLE  "Internal Controls - What They Are and Why You Should Care"

PRESENTERS  Stephanie Burke and/or David Meier

INTENDED FOR  This class is intended primarily for University employees with any fiscal oversight responsibilities  (e.g., department managers, business officers, fund managers, bookkeepers, etc.) who would benefit from general knowledge about internal controls and good business practices.

DESCRIPTION  The class provides an overview of the system-wide framework for evaluating internal controls that was developed by the Council of Sponsoring Organizations (COSO).  Presenters provide a detailed description of the COSO model, the five elements of good internal controls, and how they relate to business objectives in the University environment. Presenters also provide an overview of current campus initiatives to improve accountability and controls, and various tools that can be used to assess performance within attendees' departments.

PRESENTERS  Various, including Jennifer Hornyak or Laurie Ward.

INTENDED FOR  Fiscal administrators, fund managers, financial managers and bookkeepers who have responsibility for financial transactions and reporting. This course is focused toward those who create financial reports reflecting their department's financial position.

DESCRIPTION  This three-session workshop is a joint effort between the General Accounting Office, Audit and Management Advisory Services (AMAS), Administrative Computing and Telecommunications, Staff Education and Development, and the Department of Political Science.  This course helps attendees: become familiar with Financial Link tools, determine which of the tools are most useful in their situation, and create accurate and current reports for income expenditures and balances.   In this course, attendees learn not only "how to" use the various tools but also which tools are most useful for accurately assessing their financial position. For departments maintaining duplicate financial systems (or shadow systems), the course (part of the Financial Tools and Practices Curriculum) will introduce tools and methods that may reduce, or eliminate, the need for duplicate data entry.  Topics include:

• Accounting principles and ledgers,
• Financial Link reports,
• Core reports such as General Ledger and Fund Summary, 
• Summary reports including Expanded Budget Summary and Account Code Summary,
• Chart of Accounts reports, 
• Detail reports,
• Projects - linking indices from various funds,
• Salary and expense projections, both automated and user-defined,
• Local Transactions, 
• Financial review using Financial Link tools (this section is provided by AMAS), and

Electronic Non-payroll Expense Transfers (ENPET).

PRESENTERS  Various, including Charlena McElveen and/or Gary Robinson.

INTENDED FOR  Employees performing contract and grant administration.

DESCRIPTION  This four-session workshop is a joint effort between the Office of Contract and Grant Administration (OCGA), the Audit and Management Advisory Services (AMAS), Office of Postaward Financial Services (OPAFS), Business Contracts and Capitalized Assets, Division of Purchasing and the Department of Surgery.  The class focuses on three major areas of post-award administration: policies, regulations and procedures; internal controls for accountability and compliance at the central administration and departmental levels, and managing and administering contract and grant activities.  The basic policies and regulations covered include the OMB Circulars; Cost Accounting Standards; PHS and NSF agency requirements; FAR; FDP; and University, State, and private sponsor requirements. The course covers procedures associated with advance approvals, award review and acceptance, institutional and agency prior-approval requirements, award modification, terminations, final report requirements and cost transfers. Other topics include: consultant agreements, equipment, subcontracting, internal and external audits, along with a perspective of internal controls within a department.

Email the  AMASwebmaster@ucsd.edu