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UNIVERSITY OF CALIFORNIA, RIVERSIDE New Chair Orientation September 19, 2007 PowerPoint Presentation
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UNIVERSITY OF CALIFORNIA, RIVERSIDE New Chair Orientation September 19, 2007. Academic Planning and Budget - http://ucrapb.ucr.edu/. Organizational Structure • Institutional Planning Bob Daly, Assistant Vice Chancellor bob.daly@ucr.edu

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slide1
UNIVERSITY OF CALIFORNIA, RIVERSIDE

New Chair Orientation

September 19, 2007

slide2

Academic Planning and Budget - http://ucrapb.ucr.edu/

  • Organizational Structure
    • • Institutional Planning
    • Bob Daly, Assistant Vice Chancellor bob.daly@ucr.edu
    • http://ucrapb.ucr.edu/institutional_planning/institutional_planning.htm
    • • Resource Management & Analysis
    • Matthew Hull, Assistant Vice Chancellor matthew.hull@ucr.edu
    • http://ucrapb.ucr.edu/bud_res_analysis/budget_and_resource_analysis.htm
    • • Real Estate Services
    • Lisa Hjulberg, Directorlisa.hjulberg@ucr.edu
    • http://res.ucr.edu/
    • • Capital & Physical Planning
    • Tim Ralston, Assistant Vice Chancellor timothy.ralston@ucr.edu
    • http://ucrapb.ucr.edu/capital_and_physical_planning/capital_and_physical_planning.htm
    • • Audit & Advisory Services
    • Michael Jenson, Director michael.jenson@ucr.edu
    • http://iviews.ucr.edu/iviews/iVIEWS_EACS.links?p_link=auditadvisory
current fund expenditures by fund group fy 2005 06
Current Fund Expenditures by Fund Group FY 2005-06

Prepared by UCR, Academic Planning and Budget.

Source: 2005-06 Campus Financial Schedule D

Grand Total: $411,049,000

slide8

Enrollment Growth Resources

Fall, Winter, Spring 2007-08

The driving force of the I&R budget is enrollment growth. According to Compact negotiated with the State, new enrollment is funded at what is called the Marginal Cost of Instruction (MCOI).

slide9

Helpful Information and Policies

  • FACULTY RECRUITMENT FUNDING
    • The Faculty Recruitment Package Policy establishes the amount and the manner in which Chancellorial funding will be provided to the Schools and Colleges for faculty recruitment packages, also known as Initial Complements. This policy applies to General Fund I&R faculty FTE only.
    • Governing Campus Policy:
    • The University Of California, Riverside Faculty Recruitment Package Policy -- A Policy on Chancellorial Support for Faculty Recruitment Packages http://ucrapb.ucr.edu/bud_res_analysis/allocation/Faculty%20Recruitment%20Policy%20effective%207_1_06.pdf
slide10

Helpful Information and Policies

  • EXTRAMURAL FUNDS CLASSIFICATION
    • The University receives extramural funding through a variety of channels, such as gifts, contracts, grants, service agreements, sales and service activities, and agency funds. A policy was developed to aid in the proper classification of all extramural funds received by the Campus and to establish administrative responsibility for the management of extramural funds.
    • Governing Campus Policy:
    • Campus Policy Number: 200-45 -- Extramural Fund Classification http://www.vca.ucr.edu/index.php?content=policies/viewPolicies.php&policy=200-45
slide11

Helpful Information and Policies

  • ALLOCATION OF FEDERAL AND PRIVATE LOCAL COST RECOVERY FUNDS
    • A campus policy governs the allocation of all Federal cost recovery (Opportunity and Off-The-Top Funds), and Private and Local contract and grant cost recovery (Educational Funds) received by the campus. This policy divides the allocation of Opportunity Funds, Off-The-Top Funds, and Education Funds into four groups:
    • Pre-Group I, II, and III Genomics ICR Set-Aside is a Garamendi-like set-aside for the purpose of funding campus capital investments,
    • Group I consists of programs which the Office of the President or the Chancellor have mandated be funded with these sources,
    • Group II consists of those departments which provide direct support to the research effort of the campus, and
    • Group III consists of Schools and Colleges that engage in research activities that generate Federal and Private/Local indirect cost recovery

Governing Campus Policy:

    • A Policy for the Allocation of Federal and Private/Local Indirect Cost Recovery Funds (Facilities and Administrative Costs) http://ucrapb.ucr.edu/bud_res_analysis/allocation/NewICRPolicyFY06-07rev11-06.pdf
slide12

Helpful Information and Policies

  • ANNUAL CONTRACT AND GRANT REPORT ON EXPENDITURES

The Annual Report provides information on expenditures, direct and indirect, associated with contracts and grants awarded to the University of California, Riverside (UCR) by non-University entities. These expenditures constitute charges assigned to the contract or grant in order to fully recover expenses incurred by UCR. Information is provided at both the Organization and Department levels.

Report Website:

http://ucrapb.ucr.edu/bud_res_analysis/Reports/reports.htm

slide13

Helpful Information and Policies

  • SALE AND SERVICE ACTIVITIES
    • Sales and Service Activities are non-profit, campus business enterprises, whose functions are to provide quality services and goods at rates that are reasonable and equitable. These enterprises often have a measurable impact on the campus through their pricing and quality decisions, their charging practices, and their billing methods and cycles. While these Sales and Service Activities have the advantage of being campus based, they are simultaneously constrained by University wide and campus policy decisions, such as those related to employee classifications, union contract provisions, salary range adjustments, employee benefits, etc.
    • Governing Campus Policies:
    • Campus Policy Number: 300-66 -- Sales & Service Activities: Establishment and Budgetary Review http://www.vca.ucr.edu/index.php?content=policies/viewPolicies.php&policy=300-66
    • Campus Policy Number: 300-66A -- Sales & Service Activities: Establishment and Budgetary Review Organization Sales and Service Fund Policy (OSSF) http://www.vca.ucr.edu/index.php?content=policies/viewPolicies.php&policy=300-66A
slide14

Helpful Information and Policies

  • COURSE MATERIAL FEES
    • A Campus may charge a Course Materials Fee for students to participate in the instructional activities of a course, including: the cost of providing course materials to be consumed, retained or used by the student; the special costs associated with use of University-owned tools, musical instruments, or other equipment; or the cost of other materials or services necessary to provide a special supplemental educational experience of direct benefit to the student not covered by the normal instructional budget.
    • Governing Campus Policy:
    • Campus Policy Number: 550-25 -- Course Materials Fee: Establishment and Budgetary Review http://www.vca.ucr.edu/index.php?content=policies/viewPolicies.php&policy=550-25
slide15

Helpful Information and Policies

  • FACULTY HOUSING ASSISTANCE PROGRAMS
    • UC Mortgage Origination Program (MOP) -- The MOP exists to promote the recruitment and retention of faculty and senior management in support of the education, research, and public service missions of the University of California.
    • Temporary Housing -- Temporary Housing is available on-campus.
    • Faculty Housing -- The Campus owns 6 family homes in the Redington Community and is currently negotiating the purchase of an additional 78 individual homes in the Creekside Terrace development for initial rental and future sale to eligible faculty.
    • Information on program or housing eligibility, FAQs, and other additional information and useful links are available on the Real Estate Services Web-Page @http://res.ucr.edu/
campus development to support projected program needs
Campus Development to Support Projected Program Needs

Enrollments & Physical Planning

LRDPProjected

slide17

Enrollments and Capital Planning

State Funded Program

  • Rolling 5-year prioritized list
  • Instruction & Research Space Types
  • Response to Program (vs. entitlements)
  • Strategic Investment
    • Asset Base
    • Infrastructure

Student FTE

Faculty FTE

Classrooms /

Class Labs

Research Labs

& Support

Faculty Offices

& Support

slide18

Enrollments & Capital Planning

2007-12 State Funded Program

  • Completion of research bldgs
  • Completion of classrooms
  • Completion of infrastructure
  • West Campus Development
    • GSOE + Public Policy
    • Infrastructure
slide19

Enrollments & Capital Planning

Non-State Funded Program

  • Rolling 5-year prioritized list
  • Self supporting enterprises
  • Operating/Business Plan
  • Strategic Investment
    • Asset Base
    • Infrastructure

Student

Headcount

Staff Headcount

Beds

Parking

Food, Rec, Other

slide20

Enrollments & Capital Planning

2006-11 Non-State Program

  • Completion of new Commons
  • Completion of new UG Housing
  • Completion of new Child Care
  • West Campus Development
    • Family Student Housing
    • Infrastructure
slide21

Enrollments & Space Management

Procuring & Projecting Space

  • CPEC Guidelines
  • Classroom, Class Lab Utilization
  • Operational Plans

Managing the Asset

  • Policies, Partnering & Reporting
  • Systems Development

Student

FTE

Student

HC

Faculty

FTE

Staff

HC

I&R

Space

non-I&R

Space

Inventoried

Assets

slide22

Changes in UCR Space

Actual

Projected

audit advisory services
Audit & Advisory Services

Mission Statement

  • Our mission is to assist the University community in the discharge of their oversight, management, and operating responsibilities by providing relevant, timely, independent and objective assurance, advisory and investigative services using a systematic, disciplined approach to evaluate risk and improve the effectiveness of control and governance processes.

Vision

  • We advance the University of California’s ability to achieve its mission by promoting a culture of integrity and accountability.
abcd s of a as
ABCD’s ofA&AS

A – Auditing

B – Business Consulting

C – Controls (Internal) Training

D – “Detectives”

  • Whistleblower Investigations pertaining to financial fraud, waste and abuse
slide27

Fiduciary Responsibility to Taxpayers

To be good stewards of the University resources committed to our care, assets must be:

  • Properly safeguarded .
  • Managed.
  • Accounted for accurately and timely.
duties of department chairs
Duties of Department Chairs
  • APM-245-4:
    • A department chair is a faculty member who serves as the academic leader and administrative head of a department of instruction or research
  • APM-245 Appendix A:
    • The chair’s administrative duties include the following:

5. To prepare the budget and administer the financial affairs of the department, in accord with University procedures.

8. To be responsible for the custody and authorized use of University property…

10. To maintain records and prepare reports in accord with University procedures.

slide29

Occupational Fraud

“ The use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resources or assets.”

slide30

3 Elements of Fraud

Concealment

of Act

Conversion

to Personal

Benefit

Deliberate

Act

slide31
False claims

Bribery

Conflicts of interest

Theft

Embezzlement

Misappropriation of funds, assets

Document forgery/alteration

Misrepresentation of information on documents or reports/FS

Examples of Fraud

slide32

Common Types of Fraud at UC

  • Procurement Card
  • Fictitious travel vouchers & purchase orders
  • Unrecorded vacation and sick leave
  • University resources used for personal gain
  • Entertainment without legitimate business purpose
  • Missing cash without forced entry
  • Unrecorded cash collections
  • Payroll Issues
fraud is costly
Fraud is Costly
  • Direct monetary costs/losses to the dept.
  • Devastating (senior trusted employee)
  • Question management skills
  • Time and resources involved in investigation procedures
  • Disciplinary action decisions
  • Damaged careers and reputations
  • Negative impact on staff morale
  • Possible external agency audits
  • Negative impact on future funding
  • Negative media exposure
slide34

Red Flags of Fraud

  • Lifestyle and Personality
  • Organizational
  • Financial Documents
  • Accountability and Control
  • Other
slide35
Wheeler/Dealer

Dominating Personality

Poor Money Management

Dissatisfied Worker

Unable to Relax

No Vacation/Sick Time

Too Good to Be True Performance

Close Customer/ Vendor Relationships

Unusual or Change in Personality (alcohol, drugs, sleep, irritable, defensive, argumentative)

Living Beyond Means

Red Flags of Fraud

1. Lifestyle and Personality

*From Harvard Internal Audit Home Page

slide36
No Communication of Expectations

Too Much Trust in Key Employees

Lack of Proper Authorization Procedures

Lack of Attention to Detail

Changes in Organizational Structure

Tendency Toward Crisis Management

Red Flags of Fraud

2. Organizational

*From Harvard Internal Audit Home Page

slide37
Missing Documents

Alteration of Documents

Excessive Number of Voided Documents

Questionable Handwriting or Authorization

Duplicate Payments

Excessive Use of Clearing Accounts

Unusual Billing Addresses or Arrangements

Address of Employee Same as Vendor

Duplicate or Photocopied Invoices

Unusual Purchases

Cash Overages and Shortages

Red Flags of Fraud

3. Financial Documents

*From Harvard Internal Audit Home Page

slide38
Lack of Separation of Duties

Lack of Physical Security and/or Key Control

Weak Links in Chain of Controls and Accountability

Missing Independent Checks on Performance

Lax Management Style

Poor System Design

Inadequate Training

Lack of Numeric Control over Sensitive Documents (e.g. checks)

Red Flags of Fraud

4. Accountability and Control

*From Harvard Internal Audit Home Page

slide39
Customer Complaints

Stale or Increasing Reconciling Items

Excessive Credit Memos

Common Names and Addresses for Refunds

General Ledger Out of Balance

Inventory Shortages

Increased Scrap

Large Payments to Individuals (Form 5’s)

Post Office Boxes as Shipping Addresses

Excessive Employee Overtime

Red Flags of Fraud

5. Others

Source: Business Fraud Detection Services

slide40

Fraud Prevention Measures

1- Strong Internal Controls

2- Background Checks on New Employees

3- Continuing Monitoring Procedures

4- Established Fraud Policies

5- Willingness to take action

6- Employee Ethics Training

7- Anonymous Fraud Reporting Mechanism

8- Workplace Surveillance

slide41

Helpful Hints

  • Be involved with finances
  • Compliance with policies/procedures
  • Set an example
  • Continual monitoring procedures
  • Take timely action/steps to minimize fraud
  • Employee training
  • Independent reconciliation procedures
  • Be Aware of Red Flags to Detect Fraud
  • Balance Risk and Controls
  • Be ethical and do the right thing
conclusion on fraud detection
Conclusion on Fraud Detection

“ Relatively few fraud and abuse offenses are discovered through routine audits. Most fraud is uncovered as a result of tips and complaints from other employees.”

Source: Association of Certified Fraud Examiner

whistleblower policies
Whistleblower Policies

Policy on Reporting and Investigating Allegations of Suspected Improper Governmental Activities and

Policy for Protection of Whistleblowers From Retaliation and Guidelines for Reviewing Retaliation Complaints (Whistleblower Protection Policy)

represent the University’s implementing policies for the California Whistleblower Protection Act

Effective October 2002

http://www.ucop.edu/ucophome/coordrev/policy/10-04-02.html

slide44

POLICY OBJECTIVE

To assure an appropriate INSTITUTIONAL response to any known or suspected impropriety and to create an environment that encourages candor while protecting the rights of all parties

(i.e. whistleblowers, investigation participants, subjects and investigators).

improper governmental activity
Improper Governmental Activity
  • Any activity by a state agency or by an employee that is undertaken in the performance of the employee’s official duties, whether or not that action is within the scope of his or her employment, and that (1) is in violation of any state or federal law or regulation, including, but not limited to, corruption, malfeasance, bribery, theft of government property, fraudulent claims, fraud, coercion, conversion, malicious prosecution, misuse of government property, or willful omission to perform duty, or (2) is economically wasteful, or involves gross misconduct, incompetency, or inefficiency.
  • Serious or substantial violations of University policy may constitute improper governmental activities.
  • Must directly involve the University either as victim or perpetrator
slide46

PROTECTED DISCLOSURE

Any good faith communication that discloses or demonstrates an intention to disclose information that may evidence:

1) an improper governmental activity; or

2) any condition that may significantly threaten the health or safety of employees or the public if the disclosure or intention to disclose was made for the purpose of remedying that condition.

whistleblower
Whistleblower
  • Person/entity making a protected disclosure (reporting party)
  • UC employees (academic personnel or staff), students, applicants for employment, vendors, contractors or general public
  • NOT investigators or fact-finders (do not determine appropriate corrective or remedial action that may be warranted)
section iii conditions
Section III Conditions
  • Possible violation of any state or federal law or regulation
  • Significant internal control or policy deficiency that puts campus at risk of potential losses
  • Likely to receive media or other public attention
  • Misuse of campus resources or creates an exposure to a significant liability
  • Significant possibility of being the result of a criminal act
section iii conditions continued
Section III Conditions (continued)
  • Significant threat to the health or safety of employees, students or the public
  • Situation that is economically wasteful, or involves gross misconduct, incompetence, or inefficiency
  • Likely to involve multiple investigative units
  • Significant or sensitive for other reasons

Significant = $1,000

making a whistleblower report
Making a Whistleblower Report

REPORTS:

  • Encouraged to be written
  • May be oral
  • Should be factual and detailed
  • May be direct or anonymous
making a whistleblower report1
Making a Whistleblower Report

Reports could be reported to:

  • Campus investigative units
  • UC Whistleblower Hotline

(800-403-4744)

  • Locally Designated Official (Gretchen Bolar)
  • Reporting employee’s immediate or other supervisor
  • Other appropriate campus administrators
  • State Auditor or State Auditor Hotline
slide52

CONTACT INFORMATION

We’re Here

Telephone: 951- 827-4667

Ext 1 – Mike Jenson (Director)

Ext 2 – Beth Clarke

Ext 3 – Noahn Montemayor

Ext 4 – Agnes Ranosa

Ext 5 – Toffee Jeturian

Ext 6 – Laura Bishin

http://www.audit.ucr.edu/

FAX: 951- 827-7209

Address:

1201 University Avenue

Suite 209

(University Village)

the end
THE END

“Be ethical, do the right thing”