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Internal Audit

East Tennessee State University


Should I be collecting money on behalf of the University?

Only departments or activities authorized by the University Comptroller should accept payments for ETSU.

How often do I deposit payments and where?

All payments should be promptly deposited intact to ETSU Comptroller's Office or University approved bank account for off-campus locations.

What does prompt deposit mean?

Promptly is defined within three days or daily for offices having significant payments.

Where do I keep the money before transfer to the Comptroller's Office?

All funds collected on behalf of the University should be secured at all times under lock with limited access.

Should I give a receipt?

Anyone making a payment to the University must be givenan official ETSU receipt or cash register tape.

Where do I obtain official ETSU receipts?

ETSU receipt books must be obtained from the University Comptroller.

How should checks be endorsed?

All checks should be made payable to ETSU and restrictively endorsed "For Deposit Only ETSU" immediately upon receipt.

What if I need to void a receipt?

The original receipt must be retained and attached to the copy.

What if I have an overage or shortage?

All overages and shortages should be reported to ETSU Comptroller's Office immediately. In the case of thefts, please notify Public Safety and Internal Audit.

For further information please refer to ETSU Financial Procedures Manual , FP-2, Cash Receipts and Deposits, or if assistance is needed contact the Comptroller's Office or Department of Internal Audit.

What types of travel may be authorized?

Authorization may be granted for travel related to executing official ETSU business, pursuing the University's mission, or attending professional meetings and conferences.

Do I need authorization for travel?

All employees must obtain prior written authorization to be an official travel status regardless of funding source.

Do I need authorization if expenses are paid personally or a source other than ETSU?

Authorization is always needed regardless of funding source for insurance coverage and documenting absence from the worksite.

When do I use a Departmental Travel Authorization (DTA)?

Use a DTA when traveling in Tennessee and total expenses are less than $500 or in the Continental USA where no reimbursements are involved.

Who is the approving authority for Tennessee travel under $500?

For Tennessee travel less than $500 or out-of-state with no reimbursed expenses, the Department Chair/Head is the approving authority.

Who is the approving authority for out-of-state or Travel over $500?

Travel outside Tennessee within the Continental USA requires Dean/Director approval.

Who approves travel outside the Continental USA?

Travel to Canada must be approved by the President following the chain of approving authorities. Other travel outside the Continental USA must be submitted through the chain of approvals to the President for Chancellor approval.

Who approves travel requests for approving authorities?

No one individual should approve their own travel. Travel requests must be submitted to the next higher authority.

What expenses are allowable?

Reimbursement for travel expenses shall only be allowed for meal per diem and actual expenses incurred for lodging and transportation subject to maximum limitations.

What expenses are not reimbursable?

Entertainment, laundry, valet and gratuities are considered personal and not reimbursable.

Where can I find reimbursement rates?

Rates are found in ETSU Financial Procedures, FP-7, Travel, which can be accessed on the web

Can I request a travel advance?

Normally expenses will be reimbursed after incurred. The University will make advance payment for airline flights in order to take advantage of "super saver" fares.

How do I get reimbursed for my travel expenses?

Upon return the employee must submit a claim within 30 days detailing actual expenses approved by their supervisor.

How do I request payment for conference or seminar registration fees?

Include fees on travel request and submit a memo to Accounts Payable with registration form attached.

For further information please refer to ETSU Financial Procedures , FP-7, Travel, or if assistance is needed contact the Comptroller's Office at x6113 of Department of Internal Audit.

Who is responsible for equipment?

Department Heads have custodial responsibility for equipment assigned to their department. The Property Control Managers role is maintaining an accurate record of all equipment regardless of funding source.

What is the purpose of the Equipment Inspections performed by the Property Control Manager?

The inspections confirm physical existence and location of equipment for financial reporting, insurance coverage and identification for losses and replacements.

Annually, the Department Head or designee should conduct a physical check of each equipment item listed verifying all information is correct.

How do I report changes to the Equipment Inventory?

Location changes, disposals or missing items should be reported to the Property Control Manager.

Any changes reported, other than location, should be supported by approved memoranda or other supporting documentation, e.g., theft reports.

What if an equipment item cannot be located during the annual verification?

Sufficient search efforts must be made to locate each item assigned to the department. If equipment is determined missing, written notification to the Property Control Manager is required.

How can equipment be disposed of if considered obsolete, beyond repair, or too expensive to maintain?

Disposals can be handled through trade-in on new acquisition, transfer between departments, scrap/ cannibalization, or surplus.

What type of documentation is required for disposals?

Written notification to the Property Control Manager is required in all cases via requisitions for purchases with trade-ins, Equipment Transfer Request forms, or memoranda.

What if equipment is lost, stolen, or missing?

Immediately report the loss to the University Comptroller by phone followed by a written notification with sufficient information for investigation. Copies of loss reports should be sent to the Directors of Public Safety and Internal Audit, and Property Control Manager.

Can ETSU equipment be taken off campus?

Instructional equipment may be taken off campus for teaching purposes. Any exceptions must be approved in writing by the University Comptroller.


For further information please refer to ETSU Financial Procedures Manual, FP-11, Equipment Control and Accountability, or contact the Comptroller's Office or Department of Internal Audit for help.

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