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Program Guidelines - Bonds and Crime Program 4.11

McNeese State University

Vice President of Business Affairs

Office of Environmental, Health, Safety & Hazardous Waste

Program Guidelines - Bonds and Crime Program 4.11

Safety Manual Content

  1. Purpose

    McNeese State University's fiscal control program exists to provide the university with reasonable assurance that the university's financial systems produce accurate financial information, that the university's assets are safeguarded, that the university is in compliance with the university's fiscal policies, and state and federal laws and regulations, and that the university's resources are used efficiently and effectively.
  2. Responsibility

    1. The Office of Business Affairs, under the direction of the Vice President for Business Affairs, has overall responsibility for the fiscal affairs of the university.
    2. The Office of Business Affairs has four departments under its control.
      1. They are the Administrative Accounting Department, Budget Office, Purchasing and Property Department, and Facilities and Plant Operations Department.
      2. In addition, the university bookstore and other university departments operate under the fiscal control program.
    3. Each of these departments carries out the fiscal control program by creating and maintaining an environment that is conducive to promoting the goals of the fiscal control program.
    4. The departments' responsibilities are to create and maintain the necessary policies and procedures, to communicate the policies and procedures to employees, and to monitor their compliance with the policies and procedures.
      1. Employees will receive appropriate On-The-Job Training from their supervisor to accomplish his/her job function.
        1. Training records will be kept on file in the employee's department.
        2. The employee and supervisor will sign the documentation which will be dated and will indicate what the employee was trained on.
  3. Internal Controls

    1. Internal controls are an integral part of the university's fiscal control program.
      1. These internal controls are intended to ensure reliable financial information, to safeguard university assets, and to ensure that the university is in compliance with university fiscal policies and applicable laws.
    2. Individual university departments establish policies and procedures that are designed to reduce the possibility for a single person to be in a position to create and conceal errors or irregularities without the timely detection by other employees in the normal course of performing their duties.
      1. These policies and procedures are designed to accomplish this goal by segregating authorization, recording, and custodianship responsibilities to separate individuals.
        1. Employees are only authorized to handle the roles and responsibilities given to them as assigned by these policies and procedures.
      2. Internal control policies and procedures also contain provisions that prevent unauthorized access to university assets in order to safeguard them.
  4. Internal Audit

    1. The Internal Auditor Department provides an independent function to appraise the control systems that management of the university has established.
    2. Internal Auditing is a management control that functions to:
      1. Ensure results are consistent with established objectives/goals and operations or programs are carried out as planned
      2. Ensure economical and efficient use of resources;
      3. Safeguard assets;
      4. Ensure compliance with policies, plans, procedures, laws and regulations; and, appraise the reliability and integrity of financial information by evaluating the means developed by management to identify, classify, measure and report such information.
    3. The Internal Auditor reports administratively to the President of the University and functionally to the University of Louisiana System Director of Field Audits.
  5. Security Procedures

    1. Cash Collections
      1. In addition to segregation of duties, internal control procedures contain specific controls to safeguard cash collections.
      2. The university cashier is the main collector of cash payments to the university.
      3. A limited number of departments are authorized to collect some cash payments.
        1. For these departments, university police transport the funds in locked bank bags from the department where the funds were collected to the university cashier.
        2. Prior to the transfer of funds to university police, individual departments reconcile cash collections to supporting documentation.
        3. When the university cashier receives the funds, they are recounted, reconciled to supporting documentation and then deposited with banking institutions.
        4. The cashier deposits these collections daily.
    2. Building Access
      1. All campus buildings are to be locked after normal hours for public and staff safety.
        1. University Police Officers will check all buildings after hours to ensure that the buildings are locked.
          1. Unlocked buildings will be secured and an incident complaint number will be generated and reported to Plant Operations personnel.
      2. Controlled access after normal business hours are handled by the University Police.
        1. This allows for prevention of theft and vandalism.
        2. All openings after hours are by prior written request or of an emergency nature.
        3. Non-routine openings are recorded on the McNeese Police Department daily log.
    3. Key Control
      1. A key control policy has been developed and implemented to reduce the University's liability in property loss, other loss expenses, and to achieve and maintain accountability for those persons holding any key(s) to University buildings and/or offices.
        1. It is the responsibility of the Director of Physical Plant to oversee the key control plan.
      2. Keys will be issued to University employees with documented acknowledgement and agreement of his/her department head or supervisor.
        1. Such documentation will be forwarded to the Director of Physical Plant for review and approval of key release.
        2. To secure the key, the employee must read and agree to the terms and conditions of the key agreement by signing the agreement in person at the Physical Plant office.
        3. Once the agreement is signed, the key is released to the employee.
      3. When an employee leaves or is dismissed from his/her position with the University, Keys must be returned to the Physical Plant office before an exit interview is done by the Human Resource Department.
        1. Return of the key is noted on the key agreement form.
        2. If a key is not returned, a lost key/replacement fee is assessed the former employee.
      4. An inventory of keys is maintained through key agreements filed in the Physical Plant office.
        1. A computerized key inventory is kept.
          1. Keys are serialized to aid in inventory, tracking, etc.
      5. The Physical Plant office is to be notified of missing, lost, stolen keys.
        1. Depending on the level of security needed in those areas secured by that key, the core may or may not be replaced.
          1. If security mandates the core be replaced, a charge will be accessed for new keys to access the new core
      6. Keys may be released to students who are student workers, graduate assistants, or leaders of student organizations with the University.
        1. Documented acknowledgement and agreement by the student's supervisor will be needed for review by the Physical Plant office.
        2. Students must also read and agree to the terms and conditions of the University key policy.
          1. After signing the agreement form in person at the Physical Plant office, a key may be issued.
          2. All policies and procedures remain the same for students with keys as employees.
    4. Computer Security
      1. No software other than McNeese State University Information Technology Department will be installed on department owned/operated computers and equipment.
        1. Licensing will be maintained primarily by McNeese State University Information Technology Department.
        2. Secondary licensing will be the responsibility of the individual departments.
        3. Specific software needed for a department's use must have approval of the McNeese State University Information Technology Department.
      2. Computers having an external network connection must run current anti-virus programs.
      3. Users and systems administrators must guard against abuses that disrupt or threaten the viability of all systems, including those at the University and those on networks to which the University's systems are connected.
        1. The University characterizes misuse of computing and information resources and privileges as unethical and unacceptable and as just cause for taking disciplinary action.

Document Details

  • Issue Date:
    02/27/04
  • Review Date:
    06/11
  • Revision No.:
    1.0
  • Revision Date:
    06/02/09
Revisions Noted In Italics