Requesting New Implementation Dates
Effective September 2009, the UT System Audit Office enacted a new procedural change for findings [UTS 129: Internal Audit Charter – Exhibit A, “Tracking”]. Clients who have not met the original, agreed-upon implementation date for a finding are to submit a timely, written request to the Director of Internal Audit, explaining why an extension is needed. The Director will then forward the request to the Institutional Audit Committee and solicit it for approval or disapproval. Internal Audit will notify the client via email of the committee’s decision.
If the extension is approved and yet it becomes necessary to extend the implementation date an additional time, clients are then required to appear before the Institutional Audit Committee and explain the circumstance(s) that merit an additional extension. Typically, the Institutional Audit Committee Chair (UT Arlington President) will opt to meet with the client prior to addressing the entire committee. Note as the Institutional Audit Committee meets quarterly, Internal Audit will aid the client in knowing the date/time/location for the upcoming Institutional Audit Committee meeting and seeing that the client’s presentation is included on the agenda.
When requesting extensions, be prepared to provide a specific, extended date.
As a partnership effort, Internal Audit typically sends a notice to the finding’s Responsible Party five business days prior to the implementation date. Included will be a Status Report to be filled out and returned to Internal Audit – to provide the recommendation’s status. Within this Status Report is the opportunity for the client to request first-time extensions (i.e. can suffice as the formal written request to the Director).
Given these procedures and striate approval process, it is important for clients to give implementation dates serious consideration when they establish them. Clients should take into account any foreseeable obstacles to complete the recommendation (e.g. commitment to other tasks, inability to pull appropriate resources) and set a timetable that can be realistically adhered to. Clients should also keep Internal Audit informed of any issues that arise that prohibit clients from meeting an implementation date. Internal Audit is dedicated to helping ensure matters are resolved and will assist the client within any reasonable means.
The full UTS 129 policy can be view at: http://www.utsystem.edu/bor/procedures/policy/policies/uts129.html