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UNIVERSITY OF CALIFORNIA, RIVERSIDE

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Title: UNIVERSITY OF CALIFORNIA, RIVERSIDE


1
  • UNIVERSITY OF CALIFORNIA, RIVERSIDE
  • New Chair Orientation
  • September 19, 2007

2
Academic Planning and Budget -
http//ucrapb.ucr.edu/
Organizational Structure Institutional
Planning Bob Daly, Assistant Vice Chancellor

bob.daly_at_ucr.edu http//ucrapb.ucr.edu/insti
tutional_planning/institutional_planning.htm
Resource Management Analysis Matthew Hull,
Assistant Vice Chancellor
matthew.hull_at_ucr.edu http//ucrapb.ucr.edu/bud_re
s_analysis/budget_and_resource_analysis.htm
Real Estate Services
Lisa Hjulberg,
Director
lisa.hjulberg_at_ucr.edu http//res.ucr.edu/
Capital Physical Planning Tim Ralston,
Assistant Vice Chancellor
timothy.ralston_at_ucr.edu http//ucrapb.ucr.ed
u/capital_and_physical_planning/capital_and_physic
al_planning.htm Audit Advisory Services
Michael Jenson, Director
michael.jenson_at_ucr.edu http//iviews.ucr.edu/ivie
ws/iVIEWS_EACS.links?p_linkauditadvisory
3
Three-Quarter Average FTE and Headcount Enrollment
4
Fall New Headcount Enrollment
5
Retention and Graduation Rates
6
Student Headcount-to-FTE Conversion Factors
7
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
8
Enrollment Growth Resources Fall, Winter, Spring
2007-08
The driving force of the IR 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).
9
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 IR 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/Faculty20Recruitment20Polic
y20effective207_1_06.pdf
10
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?contentpolicies/viewPolicies.phppo
licy200-45
11
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

12
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/rep
    orts.htm

13
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?contentpo
licies/viewPolicies.phppolicy300-66 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?contentpolicies/
viewPolicies.phppolicy300-66A
14
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?contentpolicies/
viewPolicies.phppolicy550-25
15
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 _at_
http//res.ucr.edu/
16
Campus Development to Support Projected Program
Needs
Enrollments Physical Planning
LRDP Projected
17
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
18
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

19
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
20
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

21
Enrollments Space Management
  • Procuring Projecting Space
  • CPEC Guidelines
  • Classroom, Class Lab Utilization
  • Operational Plans
  • Managing the Asset
  • Policies, Partnering Reporting
  • Systems Development

Student HC
Student FTE
Staff HC
Faculty FTE
non-IR Space
IR Space
Inventoried Assets
22
Changes in UCR Space
Actual
Projected
23
Five-Year Capital Program 2006-07 to
2010-11 State and Non-State Funds
24
Space Management Resources
25
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 Californias ability
    to achieve its mission by promoting a culture of
    integrity and accountability.

26
ABCDs of AAS
  • A Auditing
  • B Business Consulting
  • C Controls (Internal) Training
  • D Detectives
  • Whistleblower Investigations pertaining to
    financial fraud, waste and abuse

27
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.

28
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 chairs 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.

29
Occupational Fraud
  • The use of ones occupation for personal
    enrichment through the deliberate misuse or
    misapplication of the employing organizations
    resources or assets.

30
3 Elements of Fraud
Concealment of Act
Conversion to Personal Benefit
Deliberate Act
31
Examples of Fraud
  • False claims
  • Bribery
  • Conflicts of interest
  • Theft
  • Embezzlement
  • Misappropriation of funds, assets
  • Document forgery/alteration
  • Misrepresentation of information on documents or
    reports/FS

32
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

33
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

34
Red Flags of Fraud
  • Lifestyle and Personality
  • Organizational
  • Financial Documents
  • Accountability and Control
  • Other

35
Red Flags of Fraud
1. Lifestyle and Personality
  • 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

From Harvard Internal Audit Home Page
36
Red Flags of Fraud
  • Lack of Attention to Detail
  • Changes in Organizational Structure
  • Tendency Toward Crisis Management

2. Organizational
  • No Communication of Expectations
  • Too Much Trust in Key Employees
  • Lack of Proper Authorization Procedures

From Harvard Internal Audit Home Page
37
Red Flags of Fraud
3. Financial Documents
  • 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

From Harvard Internal Audit Home Page
38
Red Flags of Fraud
4. Accountability and Control
  • 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)

From Harvard Internal Audit Home Page
39
Red Flags of Fraud
  • Inventory Shortages
  • Increased Scrap
  • Large Payments to Individuals (Form 5s)
  • Post Office Boxes as Shipping Addresses
  • Excessive Employee Overtime

5. Others
  • Customer Complaints
  • Stale or Increasing Reconciling Items
  • Excessive Credit Memos
  • Common Names and Addresses for Refunds
  • General Ledger Out of Balance

Source Business Fraud Detection Services
40
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

41
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

42
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

43
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 Universitys implementing
    policies for the California Whistleblower
    Protection Act
  • Effective October 2002
  • http//www.ucop.edu/ucophome/coordrev/policy/10-
    04-02.html

44
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).
45
Improper Governmental Activity
  • Any activity by a state agency or by an employee
    that is undertaken in the performance of the
    employees 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

46
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.
47
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)

48
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

49
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

50
Making a Whistleblower Report
  • REPORTS
  • Encouraged to be written
  • May be oral
  • Should be factual and detailed
  • May be direct or anonymous

51
Making a Whistleblower Report
  • Reports could be reported to
  • Campus investigative units
  • UC Whistleblower Hotline
  • (800-403-4744)
  • Locally Designated Official (Gretchen Bolar)
  • Reporting employees immediate or other
    supervisor
  • Other appropriate campus administrators
  • State Auditor or State Auditor Hotline

52
CONTACT INFORMATION
Were 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.uc
r.edu/ FAX 951- 827-7209 Address 1201
University Avenue Suite 209 (University Village)
53
THE END
  • Be ethical, do the right thing
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