Any unallowable expenses are charged to correct subcodes. All holiday parties, commencement events, and other celebratory events should be segregated. Excess meal and hotel charges on Travel and Business Expense Reports should also be segregated. Section 203 of the Guide to Internal Controls 14. Charges for services within a department and to other departments are sufficiently documented and justified.
Federal rules require a cost analysis to substantiate the amount charged.
Section 204 of the Guide to Internal Controls 15. The department does not have bank accounts unauthorized by the Treasurer and Controller. Authorized bank accounts are rare, except for Practice Plans. Section 206 of the Guide to Internal Controls 16. Practice bank accounts are managed in accordance with Dean's Office policy guidelines.