Newsletter Volume 3 | Issue 1 | January – March 2022

IN THIS ISSUE

RECENT SUCCESS – DON’T FORGET TO DISCLOSE

Members of the university community are required to make certain annual disclosures depending upon their employment status and role. In recent months, the University, through the Division of Human Resources, issued reminders of three very important disclosures that are required to be made by all members of the university community. The required disclosures and attestation are the (1) Annual Outside Activity/Conflict of Interest Reporting (OA/COI), (2) Annual Electronic Nepotism Disclosure, and (3) Background and Criminal History Check Requirements Policy.

Completing your annual disclosures and attestation is simple and can be done through the online reporting systems found on the Human Resources module of PantherSoft and on FIU Develop. Tiles for Annual Outside Activity/Conflict of Interest Reporting and Annual Electronic Nepotism Disclosure have been added to your Human Resources Employee Self Service page, and the Background and Criminal History Check Requirements Policy course material (the policy and attestation) are available in FIU Develop. It is imperative that all faculty and staff review the applicable policies and email notifications from the Division of Human Resources to the university community (September 30, 2021, October 4, 2021, and December 20, 2021) and complete the required disclosures and attestation by their due dates.

Here are a few important things to remember about each requirement.

1. Annual Outside Activity/Conflict of Interest Reporting: All employees must complete the disclosure each year.

2. Annual Electronic Nepotism Disclosure:

3. Background and Criminal History Check Requirements Policy:

    • All employees must complete the policy review and attestation.
    • Login to FIU Develop for access to the requirement course material.
    • Due date for completion is January 31, 2022.

This reminder is intended to assist all in the FIU family to be compliant with the University’s policies and state and federal laws. Hence, each member of the university community can do their part to help our FIU to achieve this goal.

Should you have any questions pertaining to these very important required disclosures and attestation, please contact Employee & Labor Relations at 305-348-4186 or elr@fiu.edu.

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GETTING AHEAD OF THE CURVE

Each year, University faculty and staff prepare thousands of expense reports to reimburse individuals for FIU-related travel and expenses. Although the task is routine and may occur many times, there are a few important things that can be done to reduce the likelihood of errors and delays in the processing of the reimbursement. For example, a recently published audit report by the Office of Internal Audit (OIA) found that the University overpaid employees and a hotel $27,018 between November 2017 and April 2021 on employee Expense Reports for expenses that were paid with University Departmental credit cards (p-card). Another recent audit report published by the OIA reported concerns with the classification of $28,718 of reimbursed expenses and the related Travel Authorization (TA) for a trip involving sponsored research. These instances highlight the need for diligence.

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STEPS TO PREVENT ERRORS AND DELAYS

What can travelers, preparers, and approvers of employee expense reports do to reduce the likelihood of errors or delays in reimbursed employee expenses? Each should familiarize themselves with FIU’s travel policies (#1110.060 and #1700.10) and guidelines as delineated in the Office of the Controller Travel & Other Expenses Manual. Each should also consider applicable guidance and procedures for their respective specialized area, such as sponsored research (Policy #2350.105 and Procedure #2350.105a) and the FIU Foundation (FIU Foundation, Inc., Disbursement Policy and Procedures). Additionally, each should also consider the following:

Traveler:

  • Complete the TA request with relevant details well in advance of traveling. Include the name of each traveler and their relationship to the employee-traveler if not an FIU employee, purpose, and duration of the travel, all known and projected expenses by category, payment method for each expense category (i.e., FIU paid or employee paid), supporting documents (e.g., conference registration, project agreement, meeting schedule/agenda), etc.
  • Ensure the TA is approved BEFORE
  • Timely submit all travel-related documents after returning from your trip. Be sure to reflect the correct expenses incurred along with the category and payment method, and separate personal itinerary/benefit from business expenses.

Preparer:

  • Whether you are preparing a TA and Expense Report for your own FIU-related travel or are doing so on behalf of a co-worker within your organizational unit for their FIU-related travel, you should ensure that the travel request and report are completed as detailed above and as follows, accordingly.
  • Obtain all relevant information and documents from the traveler prior to and after the trip and include them with the TA and Expense Report, accordingly. A checklist of required information/ documents could be used.
  • Notify the traveler’s supervisor about the travel request prior to submitting the TA for approval.
  • Verify all expense amounts to be included on the Expense Report against amounts on receipts, statements, hotel folio, driving directions, reimbursement rates, etc.
  • Verify the method of payment for expenses reported and ensure that expenses that were prepaid using University funds are not reimbursed to the employee.
  • Ensure that the correct payment type (e.g., out of pocket, University credit card) is selected for each category of expenses.
  • Separate and exclude personal, non-reimbursable expenses from reimbursable business expenses calculation.
  • Correctly indicate reimbursable and non-reimbursable amounts.
  • Recalculate and double-check subtotals and total.

Approver:

  • Diligently review the TA and Expense Report before approving.
  • Ensure the travel and expenses are for legitimate FIU business purposes and are aligned with your unit’s mission or goals.
  • Verify the accuracy of the amounts entered on Expense Report and that they are supported with appropriate documentation.
  • Approve the Expense Report within the stated deadline.

Each experience involving traveling on behalf of FIU may present different situations. Along with the guidance mentioned above, training and other resources pertaining to travel and other expenses are available on the Office of the Controller’s Website and FIU Develop. Take advantage of these resources. If you encounter a situation in which you are unsure how to proceed, contact the University Travel section in the Office of the Controller for guidance. Also, if you are aware of fraudulent or improper activity related to employee travel and other expenses, contact the Office of Internal Audit using any of the means noted at the end of this newsletter.

We are confident that by following the guidance mentioned above, you can reduce the likelihood of errors and delays in the processing of reimbursements requested via employee expense reports.

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OTHER RESOURCES

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ABOUT US

The FIU Office of Internal Audit serves as an independent appraisal function for the University. Our audits of the University’s colleges and departments evaluate financial processes, internal controls, and compliance with laws, rules, and regulations with a view towards ensuring that services are appropriately delivered in the most efficient and economic manner possible. Our Office is also responsible for conducting investigations for all allegations of fraud, waste, abuse, and whistleblower complaints.