Policies & Resources
Policies & Resources
SAS 115 Financial Reporting
DGSOM Controller Policies
1.01 I Compliance with Statement of Auditing Standards 115 - Monthly Financial Review
These procedures establish a consistent approach to documenting DGSOM's monthly internal controls over financial reporting (ICFR) in compliance with SAS 115. Further, these procedures provide those charged with departmental governance and fiduciary responsibilities reasonable assurance that recorded transactions are in accordance with relevant policies, regulations, and sponsors' terms and conditions.
1.02 | Compliance with Statement of Auditing Standard 115 - Satellite Cashiering
This policy establishes cash and cash equivalent handling procedures for the David Geffen School of Medicine (DGSOM) to maintain compliance with the requirements outlined in University of California (UC) Business and Finance Bulletin (BFB) BUS-49 and UCLA Policies 360 and 361.
1.03 | Information Technology System Access For separated and Transferred Employees
This policy establishes a timeline and outlines the process required for removing IT system access for separated and transferred employees in the DGSOM.
Related UCOP & UCLA Policies
UC BFB BUS-43, Materiel Management
BUS-43 establishes procurement procedures based upon “fair, ethical, and professional businesspractices” and prohibits the use of University credit purchasing power for individuals or for non-University activities “except where a University program has been approved by a University Administrator with delegated authority with advice as appropriate from the Office of General Counsel or his designee for legal compliance.”
Financial Accounting Procedures
DGSOM Controller Policies
2.01 I Expenditure Transaction and Adjustment Guidelines
The goal of these guidelines is to provide for a consistent recording and reporting of expenditures and adjustments using generally-accepted public higher-education industry accounting principles.
2.02 | Clinical Operations – Financial Accounting and Reporting Guidelines
This policy outlines how DGSOM will use specific funds in its Medical Compensation Plan Fund Group to facilitate the implementation of an income statement for its clinical operations.
Related UCOP & UCLA Policies
UC BFB BUS-49, Policy for Cash and Cash Equivalents Received
BUS-49 establishes the University’s policies related to handling and processing cash and cash equivalents, and defines roles and responsibilities related to receipt, safeguarding, reporting and recordkeeping for all University cash and cash equivalents.
Compliance Procedures
DGSOM Controller Policies
4.01 | Sales and Service Activities – Establishment and Rate Revision Procedures
Outlines standard procedures developed for the DGSOM's departments to follow when submitting budget and rate applications for new or existing SSAs.
Related UCOP & UCLA Policies
UCLA Policy 340: Sales and Service Activities
This Policy defines Sales and Service Activities and sets forth the procedures for the establishment, operation, review, administration, and closure of Sales and Service Activities, as well as, the process to develop, request, and implement the appropriate rates for these activities.
Purchasing and Payments
DGSOM Controller Policies
Outlines specific procedures for DGSOM Department Chair and CAO travel and entertainment reimbursement request approvals to provide a consistent approach across all departments.
3.02 | Sponsorship Approval Procedures
Establishes the responsibilities of DGSOM departments sponsoring events of outside nonprofits and the appropriate level of management approval based on the sponsorship amount.
3.03 | Medical Resident Fringe Benefits Processing and Taxability
These guidelines establish a consistent approach for the processing and tax treatment of fringe benefits provided by the UCLA - Medical Resident Local Bargaining Agreement(LBA) as required by Internal Revenue Service (IRS) regulations.
These guidelines detail the process for requesting approval of purchase orders for goods that have been received or services that have already commenced, commonly known as an After-the-Fact PO, in the David Geffen School of Medicine (DGSOM).
3.05 | Approval Procedures for Policy Exceptions
These procedures should be followed in the DGSOM when submitting certain travel and entertainment exceptions for approval, and identifying the appropriate delegated approvers.
Related UCOP & UCLA Policies
UCOP BFB BUS-79, Expenditures for Business Meetings, Entertainment, and Other Occasions
BUS-79 governs the appropriate use of University funds for business meetings, entertainment functions, and other occasions when meals and/or light refreshments are served.
UCOP BFB G-28, Travel Regulations
This policy outlines limitations and requirements for the reimbursement of travel, lodging, meals and incidental expenses incurred during official University travel by University staff, academic employees, and students.
UCOP BFB G-41, Employee Non-Cash Awards and Other Gifts
This policy outlines the restrictions and limitations for non-cash awards and gifts to employees under IRS regulations.
UCOP BFB G-42, Gifts Presented to Non-Employees on Behalf of the University
This policy outlines the restrictions and limitations for non-cash awards and gifts to students, non-employees, and outside organizations.