STANDARD/TOPIC	INCORRECT	CORRECT
Segregation of duties	One person in a department performs all of the administrative duties, such as opens the mail, prepares deposits, reviews receipts, etc.	To ensure strong internal controls, administrative duties must be shared among more than one department member
ProCards	Card-splitting or paying a large expense by having the transaction charged to a ProCard until the expense is paid off	For all purchases totaling more than the pre-set limit on ProCards, a purchase order must be submitted online to Procurement Services
Travel & entertainment reimbursements	If all receipts are included and the Travel & Entertainment Reimbursements form is filled out completely, a supervisor's authorized designee can review and approve his or her supervisor's reimbursement form Employees assume it is acceptable to book business-related travel without first seeking approval	The appropriate supervisor's signature is required for all reimbursements to be approved and processed. The business purpose is clearly stated, and all participants' names and titles are listed SNL's Personnel and Professional Development Committee (PPDC) reviews and approves all faculty travel
Hourly employees	Hourly employees are not paid if they choose to do work during their lunch hour	All hours that a non-exempt employee works must be recorded in the time reporting system
Political/government contacts	A member of the department does some lobbying and frequently contacts government officials	All contact with government officials must be cleared or made through the Office of Community, Government & International Affairs
FERPA	Student information is regularly given out over the phone if the caller has a legitimate reason for needing the information Assume employees know every rule or stipulation governed under FERPA laws	Only publicly accessible information about DePaul courses may be relayed to callers SNL posts a notice in its reception area reminding employees of FERPA-protected information that may not be revealed on telephone calls
I-9 Forms	A newly-hired employee hands in an I-9 form at his or her convenience	The I-9 form must be received by Human Resources prior to or on an employee's first day of work, whether they are part-time or full-time employees
Recruitment	Assume HR is doing all of the work in recruiting potential new employees	SNL assigns a few members of the department to share the responsibilities of making reference checks for potential job candidates
Account reconciliation and oversight	Budget manager has a disorganized process of recordkeeping, making the monthly reconciliation process difficult and increasing the chance for errors	The OGC developed a detailed Excel spreadsheet with separate pages for specific areas of expenses, such as computer equipment, software, printing fees, reimbursements, travel, etc. The spreadsheet helps organize the reconciliation process
Account reconciliation and oversight	Budget manager doesn’t keep any formal records of department’s finances and fails to regularly monitor and sign off on required documentation	Budget manager downloads Mobius report from Campus Connection and formats the report (Accounts Payable and general ledger worksheets only). The report is reconciled, the appropriate footnotes or a color key is added, along with a line to sign and date
Segregation of duties	One person in the department is assigned to handle all of the administrative tasks	Budget manager charts the segregation of duties with an Excel chart that lists duties and the responsible employee
Compliance responsibilities	Presume that the department is in compliance with DePaul standards and policies without pro-actively participating in the university’s compliance program	The Office of the EVP maintains a quarterly review binder used to hold all departmental documentation related to compliance issues. Included is the department’s organizational chart, segregation of duties chart, MCSA checklist and worksheet, job descriptions, etc.
ProCards	ProCard receipts are kept haphazardly in a pile with no formal way of keeping track of purchases or reimbursements	The Theatre School gives a large envelope to all of its ProCard holders to keep a one-line entry log system for transactions and store the receipts
Account reconciliation and oversight	Budget manager doesn’t keep any formal records of department’s finances and does not regularly monitor or sign off on required documentation	A deposit log and documentation is maintained by one person in the Athletic Department. The deposit log includes the date, amount, chart fields and if the deposits have been reconciled. The director maintains the logs and prepares the deposits. The assistant director makes the deposits
Account reconciliation and oversight	Budget manager doesn’t keep any formal records of department’s gifts	A gift report list is printed each month and reconciled to Mobius. It’s then given to the director of Athletics for review
Segregation of duties	One person in the department is assigned to handle all of the administrative tasks	Departmental procedures created to utilize different Athletic Department members to maintain proper segregation of duties for budgetary and administrative tasks
Account reconciliation and oversight	Budget manager doesn’t keep any formal records of department’s salary costs or payroll finances	Salary costs status report used for monthly payroll reconciliation in OSPR. Report is then filed and maintained with the reconciled Mobius report
Electronic information kept private and backed up	Assume that all electronic files are automatically backed up and kept private	On-going assessment of information security and protection of private information so it can’t be accessed by unauthorized users. Member of Diversity staff partnered with IS to ensure compliance
Records retention	No order or system is in place for keeping departmental records	Office of Diversity practices on-going risk assessment around confidential records storage and disposal to ensure compliance
Compliance responsibilities	Presume that the department is in compliance with DePaul standards and policies without pro-actively participating in the university’s compliance program	OSPR practices on-going risk assessment of grants administration to ensure compliance with laws. Regular meetings with grants compliance group and monitoring plan review
Emergency procedures	There is no departmental discussion of emergency procedures	Every new employee in the Career Center is given a two-sided card that addresses what to do in case of an emergency, including contact information and designated meeting place
Recruitment	There is no consistent way of interviewing or selecting a candidate for any open positions	OIPR developed a list of guidelines for its staff for interviews and the selection process, for use in combination with HR’s procedures
Information security	Department assumes electronic information is secure and takes no measures to ensure this	OIPR uses Campus Connect for user authentication on its Web site, maintains a list of valid users, whether internal or external, and assigns levels of access to its content

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