Đang chuẩn bị liên kết để tải về tài liệu:
Financial Audit of the John A. Burns School of Medicine of the University of Hawaii_part3

Chương 2: Sự thiếu hụt kiểm soát nội bộ • Bản tóm tắt báo cáo hàng năm của hiệu trưởng đã được đệ trình lên thủ tướng tạm thời cho các trường Đại học Hawaii tại Manoa sau thời hạn 30 tháng 6, và bao gồm chỉ có 24 trong số 33 phòng ban (73%). | Chapter 2 Internal Control Deficiencies The dean s annual summary report was submitted to the interim chancellor for the University of Hawaii at Manoa after the June 30 deadline and included only 24 of the 33 departments 73 percent . Outside employment forms are not being completed University administrative procedures require faculty seeking outside employment to complete university Form 50 Record of Outside Employment and obtain approval at least one week in advance of any outside compensated employment. In addition the university s Board of Regents policies restrict faculty to a maximum of eight hours of outside employment per week. The record of outside employment form requires employees to attach a complete description of their outside employment activities together with the amount of time spent on each. The form requires the employee s signature confirming that he or she has read the applicable policies contained in the collective bargaining agreement and the Board of Regents policies. The department chairperson unit director or dean must endorse the request by checking a box and signing the form. The dean or designee indicates his or her approval by also checking a box and signing the form. Based on a review of the conflict of interest disclosure forms previously discussed we identified at least 48 individuals from a total of 370 forms completed who disclosed that they had outside remunerative activities from which they received income in excess of 1 percent of their salary from the school as required by the conflict of interest disclosure form. These activities consisted primarily of private practices consulting practices positions with hospitals or nursing homes as medical directors and outside research. These individuals should have also completed a record of outside employment form. However we were informed that these individuals along with the rest of the school s faculty did not complete any record of outside employment forms for FY2001-02. Accordingly