The Florida State University

1 The Florida State University Office of Inspector General Services Work Plan 2017-18 Audit Work Plan 2017-18 1 A. Audit Projects Carried Forward from 2016-17 Work Plan Hours Total A. 2016-17 Audit Projects Carried Forward to Be Completed in 2017-18 Jeanne Clery Act Annual Security Report 219 University Coordination of Response to International Incidents 120 Review of College Town Financial Statements 225 Florida Center for Advanced Aero-Propulsion (FCAAP Polysonic Wind Tunnel) Auxiliary 256 Chemical Inventory Controls 331 Title IX 609 Student Tuition and Fees Waivers - Undergraduate 650 Business Practices Enhancement Program (BPEP) Ringling 789 Cyber Security Training Audit 571 Florida Psychological Association 248 Total Hours for Audit Projects Carried Forward from 2016-17 Work Plan 4,018 B. New Audit Projects for 2017-18 Hours Total State University System Performance-Based Funding (Mandatory) 730 Audit of the Registrar's Office's Internal Controls over the Driver and Vehicle Information Database (DAVID) (Mandatory) 160 Business Practices Enhancement Program Florida State University Schools 850 Sciquest/Jaggaer (FSU SpearMart) Electronic Procurement System 850 Accounts Receivable Decentralized Batch Upload in University Departments 800 Seminole Boosters Financial Reporting and Collection of Booster Pledges Internal Controls 800 Business Services Contracts Management 850 Audit Work Plan 2017-18 2 Business Practices Enhancement Program College of Engineering*1 253 Capital Projects Broad Scope Earth, Ocean, and Atmospheric Sciences (EOAS)

2 Building* 120 University Disaster Recovery and Business Continuity Plan* 131 Center for Leadership and Social Change - Operational Audit including Cash Handling (Similar to Office of Inspector General (OIGS) BPEP)* 207 Sponsored Research Services Post Award (Formerly Sponsored Research Accounting Services (SRAS))* 139 Direct Support Organizations (DSOs) External Audits Financial Report Reviews (Required) 40 DSOs IRS Form 990 Reviews (Required) 20 Management of RSM Construction Consulting Project -- University Housing Replacement Phase II (Required) 56 Management of RSM Construction Consulting Project -- Doak Campbell Stadium Renovations (Required) 56 Fraud and Internal Controls Training to University Entities (Required) 40 Total Hours for New Audit Projects Begun in 2017-18 6,102 C. Follow-Up Projects for 2017-18 Hours Total Follow-up activities for previously completed audits 419 Total Hours for Follow-Up Projects for 2017-18 419 D.

3 Contingency for 2017-18 Hours Total These hours are for new, unplanned projects given priority during the fiscal year. 370 Graduate Assistant Fee Waivers, Network Security Servers not under Control of Information Technology Services, Registered Sponsored Organizations Domestic Travel, Selected Centers and Institutes, the Concur Travel System, and Student Government have priority status as audits to begin during fiscal year 2017-18, provided we have unforeseen available hours for them. Total Hours for Contingency for 2017-18 370 1 We have planned that these five audit projects indicated by an asterisk (*) will be carried over with additional hours and completed in the next fiscal year, 2018-19. Audit Work Plan 2017-18 3 E. Investigations for 2017-18 Hours Total This includes ongoing and new investigations that may result from faculty and/or staff requests, Whistleblower complaints, and complaints received from the Ethics Point hotline.

4 1,231 Total hours for Investigations for 2017-18 1,231 Total Direct Service Hours for 2017-18 12,140 F. Audit Management and Administration for 2017-18 Hours Total Audit management and administration includes administrative meetings, continuing professional development, and approved employee leave and holidays. It also, for this fiscal year, includes maintenance of audit software and efforts towards continued accreditation in investigations. 6,295 Total Audit Management and Administration 6,295 Total Hours for 2017-18 18,435 Audit Work Plan 2017-18 4 A. Audit Projects Carried Forward from 2016-17 Work Plan A. 2016-17 Audit Projects Carried Forward to be Completed in 2017-18 Jeanne Clery Act The Jeanne Clery Disclosure for Campus Security Policy and Campus Crime Statistics Act is a federal law that requires institutions of higher education to disclose campus security information, including crime statistics for the campus and surrounding area.

5 The purpose of this audit is to evaluate the University s processes for reporting crime statistics and determine if the University is in compliance with the federal law. University Coordination of Response to International Incidents The purpose of this audit is to determine if the University has a comprehensive and cohesive administrative strategy to coordinate multiple departmental incident-related services to achieve an efficient and effective response to international incidents impacting students, faculty, and/or staff. Review of College Town Financial Statements College Town, LLC was formed as a limited liability company in December 2011, to develop, maintain, manage, and operate a mixed-use project consisting of approximately 34,000 square feet of commercial space, 71 residential units, and an entertainment and food service venue. Initial construction was completed in July 2013 and the company continues to develop.

6 At December 31, 2016, assets were $26 million, with liabilities exceeding assets by $3 million. Total revenue for 2016 was $ million and the net loss for the year was $796,237. This consulting engagement will include review and summary reporting on all financial statements issued to date and additional inquiries and audit work considered necessary in the circumstances. Florida Center for Advanced Aero-Propulsion (FCAAP Polysonic Wind Tunnel) Auxiliary The purpose of this audit is to determine whether the Auxiliary operates in compliance with University policies and procedures, assesses reasonable rates that are supported by adequate documentation, and properly records revenues and expenditures, with revenues and expenditures appropriate and consistent with the Auxiliary s mission. Chemical Inventories The purpose of this audit is to provide assurance that hazardous chemical inventories on campus are managed in compliance with State and federal safety regulations.

7 Title IX The purpose of this audit is to evaluate the University s current practices for investigating and resolving reports of sexual misconduct and to determine if the University is in compliance with Title IX policies and procedures. Undergraduate Student Tuition and Fees Waivers The purpose of this audit is to evaluate the University s administration and oversight of undergraduate tuition and fees waivers, in accordance with applicable laws, rules, and regulations, as well as University policies. From preliminary data we received from Student Business Services, undergraduate student tuition and fee waivers for the most recent semester, Audit Work Plan 2017-18 5 Spring 2017, totaled approximately $14 million. Business Practices Enhancement Program John and Mable Ringling Museum of Art This audit is part of the OIGS Business Practices Enhancement Program.

8 The primary purpose of this audit is to provide University administrators with assistance in strengthening procedures over cash handling, payroll, purchasing, human resources, inventory, and other facets of the John and Mable Ringling Museum of Art s business operations. Cyber Security Training Audit The purpose of this audit is to evaluate the adequacy of cybersecurity training provided to University faculty and staff. Florida Psychological Association The purpose of this audit is to evaluate the Florida State University College of Medicine s contract with Florida Psychological Associates to determine whether the contract complies with applicable laws, regulations, and policies and whether contract payments were valid, reasonable, complied with contract terms, and were adequately supported. B. New Audit Projects for 2017-18 State University System Performance-Based Funding (Mandatory) The purpose of this audit, mandated by the State University System of Florida , Board of Governors, is to assess controls that address the topic of data integrity, including a detailed analysis of the processes, procedures, system-based controls, and other data verification measures in place to support the integrity of information presented by the University to the Florida Board of Governors (BOG) for the University s Performance-Based Funding calculations.

9 This is the fourth year we are conducting this BOG-mandated audit. Audit of the Registrar's Office's Internal Controls over the Driver and Vehicle Information Database (DAVID) (Mandatory) The purpose of this audit is to provide the attestation statement required by the Department of Highway Safety and Motor Vehicles to ensure that the University unit was using DAVID information in an appropriate manner, as required by the Memorandum of Understanding for Drivers License and/or Motor Vehicle Record Data Exchange. Business Practices Enhancement Program Florida State University Schools This audit is part of the OIGS Business Practices Enhancement Program. The primary purpose of this audit is to provide University administrators with assistance in strengthening procedures over cash handling, payroll, purchasing, human resources, inventory, and other facets of the Florida State University School s business operations.

10 Sciquest/Jaggaer (FSU SpearMart) Electronic Procurement System On March 20, 2017, the University launched its new SpearMart electronic procurement system by Jaggaer (formerly SciQuest). The purpose of this audit is to determine if security of the system, which is Cloud-based, is adequate. We will also review security roles for appropriateness and determine if workflow approvals are proper, including workflow approvals by Sponsored Research Administration. Audit Work Plan 2017-18 6 Decentralized Accounts Receivable in University Departments In our recent Audit of Student Tuition and Fees, we identified a duplicate billing of a charge to a student resulting from decentralized charges in a University entity. The purpose of this audit will be to identify where decentralized charges and adjustments occur in the University , and determine whether accounts receivable generated by these units outside the University s centralized accounts receivable processes are valid and accurately recorded in the University s accounting system.