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Section 9 – Auditing and Internal Control

Section 9.2 – Employee Responsibilities for A.S. Assets

Date: 10/2/06 — Approved: Finance Board

AS employees are to manage AS assets so they are used only for authorized purposes, in accordance with AS rules, policies, and applicable law. It is a violation of this policy for any employee to receive or use an AS asset for a non-AS purpose or gain, except as provided within AS policy, without prior written authorization from the appropriate AS administrator.

It is the responsibility of each AS division to implement systems of internal control to avoid mismanagement, fraud, theft, or personal use of AS assets.

SUPERVISORY RESPONSIBILITY

The responsibility for implementing this policy is assigned to directors and supervisors at all levels.

EMPLOYEE RESPONSIBILITY

Any employee, who has reason to believe this policy has been violated, is obligated to report the incident(s) and all relevant information to their supervisor.

PROCEDURES

Employees should discuss activities that represent the possible violation of this policy with their supervisor or the head of the division involved. If there are still unresolved questions, these problems may be discussed with the AS Controller. The AS Associate Director may also be contacted directly if an extreme or sensitive problem exists.

Retaliation against an employee who files a report under this policy is prohibited.

Supervisors are to promptly take the following steps in investigating alleged violations of this policy:

• Preserve the confidentiality of the parties involved to the maximum extent possible according to law.
• Prepare a written report containing findings and recommendations for submission to the next supervisory level and to the AS Controller.

INTERNAL CONTROL

The following are general guidelines for safeguarding assets through systems of internal control:

• Assign responsibility and accountability for control of AS assets to two or more employees (for example, responsibility for ordering, receiving, and inventorying assets should be separated so that the same employee does not have all these responsibilities).
• Develop and distribute detailed unit operating procedures that implement and are consistent with AS policy and procedures.
• Keep individual employees aware of the controls, boundaries, procedures, and practices.
• Regularly verify the continued maintenance of established controls and remedy violations through prompt, effective, and fair actions.

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