Tips
Donations
Did You Know That Donations To The University Must Be Deposited Into The UNM Foundation?
When your department receives a donation, please deliver the monies with appropriate forms to the UNM Foundation. The donations might come from individuals, corporations or foundations in the form of a credit card, check, cash or an in-kind donation of goods or services. If you erroneously prepare a money list and deposit the monies into a University account, then the monies must be transferred to the UNM Foundation, causing extra work for everyone involved. Please be timely in depositing donations. Timely deposits show the donor that you care about the donation, and will ensure that the donor is recognized in a timely manner.
Cash and Check Depositing
Did you know that any check or cash your department receives from any source needs to be deposited into the University or UNM Foundation bank accounts?
This is accomplished by using the UNM Cashier’s Office or, in the case of fundraising, taking the monies to the UNM Foundation office. This includes:
- Conference fees,
- Monies from charging for copies,
- Donations of any kind,
- Sale of items or services including those items students purchase for class and those that promote your department,
- Proceeds from any vending machine for which the department is responsible,
- Rebates and refunds related to university purchases,
- Employee reimbursements for personal use of University assets such as personal phone calls, fax machines and copies, and
- All fundraising activities.
In other words, the department may not spend monies received on goods and services without first depositing the monies and then using the University system to process the purchases. “Allowable and Unallowable Expenditures,” Policy 4000, University Administrative Policies and Procedures Manual addresses this issue.
The University offers Cash Management training. It is mandatory for those who are responsible for handling cash, as well as their direct supervisor, but others may attend. The policy governing cash training is “Cash Management,” Policy 7200, University Administrative Policies and Procedures Manual.
Time Reporting
Are You Aware Of Your Responsibility To Accurately Report Time Worked?
University Policy 2610 states that non exempt employees must accurately record the time they begin and end their work, as well as the beginning and ending time of each meal period. To follow this policy, report only actual hours worked, or approved leave taken, on your time sheet.
Examples of Internal Audit report findings are:
- Reporting scheduled work hours when they were not worked,
- Reporting more hours than are actually worked, and,
- Adjusting hours reported to reflect an unofficial increase in pay.
Please note when the University identifies a situation where an employee is paid for hours not worked, the University is required by New Mexico statutes to notify the State Auditor’s Office. If Internal Audit becomes aware of the situation, The University of New Mexico Regent’s Policy 7.2 requires Internal Audit to report to the UNM Police Department. These steps are taken because it is a prosecutable offense to pay or receive payment for hours not worked, and/or to falsify a public document.
Chemical Purchases
Are You Aware Of Your Responsibility When Purchasing Chemicals For Your Department?
The University may be subjected to extensive fines if they do not comply with a variety of State statutes, and State and Federal regulations relating to the purchasing, use and disposal of chemicals. These statutes and regulations apply to all organizational units under the University umbrella. Chemicals include but are not limited to: chemicals used for research, teaching, and the healing arts as well as custodial cleaning products, solvents and fuels.
Per regulations and statutes, the University must maintain a complete inventory of chemicals on hand. Safety and Risk Services (SRS) is leading the effort to create this inventory. Persons who order, receive, possess or use these chemicals will update this inventory annually.
Purchasers of chemicals are responsible for reporting these purchases, with the required information, to Safety and Risk Services (SRS).
To obtain more information, review the SRS website at srs.unm.edu.
Please assist the University in reducing its risk by complying with policy.
Misconduct
Do You Know What To Do If You Suspect Misconduct Or Receive A Report Of Misconduct?
Did you know that The University of New Mexico has a policy that “strongly encourages all University employees, acting in good faith, to report any suspected misconduct that may be taking place at the University.” (Policy 2200 from the University Administrative Policies and Procedures Manual).
A University employee may not interfere or try to interfere with the right of another employee to report suspected misconduct and may not retaliate against an employee who has reported suspected misconduct. The policy also states that “Retaliation will not be tolerated and will be promptly investigated by the University.”
Misconduct is any on-the-job activity performed by a University employee that violates state and/or federal laws or regulations, local ordinances, or University policy.
Supervisors should not investigate reports, but instead must notify the intake department when they receive a report of suspected misconduct.
To anonymously report your concerns, call the UNM Reporting Hotline at 1-888-899-6092, or submit online at unm.ethicspoint.com. Both methods are available 24/7.
Purchasing Cards (P-Cards)
Reminder of Appropriate Use of University Purchasing Cards (P-Cards)
Keep yourself and your department out of trouble by using the p-card only for University business. Don't use the P-Card for personal purchases, for yourself or someone else, even if the employee plans to reimburse the University or your supervisor tells you to. This is wrong and it violates your cardholder agreement with the University. Remember, you signed the Cardholder Agreement where you agreed to not use the P-Card for personal items, only for University business. If an employee violates this agreement, you may be disciplined, the Purchasing Department will cancel your P-Card, and Internal Audit will be called to review the department's P-Card transactions. Don't let this happen to you! If you have questions about appropriate P-Card use, send an e-mail to psedillo@unm.edu or call 277-9649.
Internal Audit Reports
Do you know how to obtain approved Internal Audit Reports and other information?
The Board of Regents Audit and Compliance Committee meets quarterly to act on internal audits and other business. Once the Audit and Compliance Committee approves internal audit reports, they become public and are posted on the Internal Audit website as soon as practicable. The following are tips on what is on the web site and how to access audit reports.
- Audit Reports - go to the website and click on the “Audit Reports.” The reports are filed by the fiscal year in which the Audit and Compliance Committee approves them for publication. Within each fiscal year, the reports are in numeric order. Reading these reports will give you insight into the types of issues arising at UNM and might give you ideas and guidance on where you might improve your operations. In the interest of conserving server space, report dates prior to the last five fiscal years are available for viewing by contacting the Internal Audit office.
- Tips - click on “Tips” and you will access guidance on issues identified through audit work and our reporting misconduct investigations.
- Internal Controls-Control Self-Assessment – click on this link and you will go to a questionnaire that summarizes the University Administrative Policies and Procedures Manual and gives you pointers regarding the appropriate controls that should be in place for compliance.
If you have any questions, please call Internal Audit at 277-5016.
Internal Control Assessment
Would you like to perform your own internal control assessment?
Internal Audit has developed a control self assessment tool that you can use to evaluate your existing controls and to identify areas where your department has a higher risk of loss through errors, theft or noncompliance. Please use this tool to assist you in maintaining compliance with University policies and good business practices.
