An important part of our office mission includes educating campus regarding good internal controls. Currently, we are doing that through the Control Assessment Tool (CAT), validation of CAT survey responses and through training seminars offered through Human Resources Training and Development. We also continue to disseminate our quarterly office newsletter containing information on ways to strengthen internal controls.

In 2006, we developed a self-assessment survey of compliance with university procedures and appropriate internal controls. The survey consisted of 100 questions that addressed business functions and included links to supporting policies and suggested practices to provide unit administrators with an educational resource on controls as well as a tool to evaluate the controls within their own environments. We sent the Control Assessment Tool (CAT) to selected university departments and received responses from over 200 units, amounting to an 84% response rate.

As part of the 2007-2008 audit plan our staff is validating the CAT survey responses. A team of two or three auditors is conducting on-site interviews, reviewing documentation and performing walk-throughs to obtain a general understanding of unit control procedures related to the questions and confirm the responses. The CAT is available on our web site as a permanent reference and training tool for units at http://oacr.ufl.edu/Control_Self_Assessment.htm.

Partnering with the Controller’s Office and Human Resources, we are co-facilitating “PRO 303 Internal Controls at UF,” a course designed to help UF staff learn about internal controls and how to apply them to business processes. Internal Controls at UF is part of a series of courses leading to a certification in fiscal management so is most beneficial for employees with unit managerial and fiscal responsibility. Seven sessions were held in 2006-2007 reaching over 400 participants. Training will continue during the 2007-2008 fiscal year.

The office newsletter is distributed to approximately 600 UF administrators quarterly. We include features that discuss highlights from current projects as well as campus-wide issues. Copies from the last few years are available on our web site at http://www.oacr.ufl.edu.