<div dir="ltr"><h1 dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:rgb(0,0,0);font-family:Arial,sans-serif;font-style:italic;font-size:small;font-weight:normal">A Memo from Interim Vice President for Administration and Finance Todd Moravec</span><br></h1><br><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:18pt"><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">October 2, 2023</span></p><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:18pt"><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Dear Colleagues,</span></p><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:18pt"><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">As public employees, we have a responsibility to ensure that we are safeguarding college resources and being good stewards of the public trust.</span></p><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:18pt"><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Guiding us in these efforts are our </span><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-weight:700;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">internal controls</span><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">. Internal controls are the activities that we engage in to ensure the college’s resources are used effectively and efficiently. These activities minimize inappropriate use of resources; loss, waste or damage of resources; overspending; or other actions inconsistent with policy or in violation of law.</span></p><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:18pt"><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Examples of our </span><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-weight:700;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">internal controls in action</span><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"> include:</span></p><ul style="margin-top:0px;margin-bottom:0px"><li dir="ltr" style="margin-left:15px;list-style-type:disc;font-family:Arial,sans-serif;color:rgb(0,0,0);background-color:transparent;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"><p dir="ltr" role="presentation" style="line-height:1.8;margin-top:0pt;margin-bottom:0pt"><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Conducting timely employee performance evaluations, including updating performance programs and job duties.  </span></p></li><li dir="ltr" style="margin-left:15px;list-style-type:disc;font-family:Arial,sans-serif;color:rgb(0,0,0);background-color:transparent;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"><p dir="ltr" role="presentation" style="line-height:1.8;margin-top:0pt;margin-bottom:0pt"><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Annual physical inventories of equipment</span></p></li><li dir="ltr" style="margin-left:15px;list-style-type:disc;font-family:Arial,sans-serif;color:rgb(0,0,0);background-color:transparent;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"><p dir="ltr" role="presentation" style="line-height:1.8;margin-top:0pt;margin-bottom:0pt"><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Monthly review of accounts by account owners to determine if expenditures remain on track</span></p></li><li dir="ltr" style="margin-left:15px;list-style-type:disc;font-family:Arial,sans-serif;color:rgb(0,0,0);background-color:transparent;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"><p dir="ltr" role="presentation" style="line-height:1.8;margin-top:0pt;margin-bottom:0pt"><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">New employee training</span></p></li><li dir="ltr" style="margin-left:15px;list-style-type:disc;font-family:Arial,sans-serif;color:rgb(0,0,0);background-color:transparent;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"><p dir="ltr" role="presentation" style="line-height:1.8;margin-top:0pt;margin-bottom:0pt"><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Physical control over assets (e.g. locks on doors)</span></p></li><li dir="ltr" style="margin-left:15px;list-style-type:disc;font-family:Arial,sans-serif;color:rgb(0,0,0);background-color:transparent;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"><p dir="ltr" role="presentation" style="line-height:1.8;margin-top:0pt;margin-bottom:0pt"><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Separation of duties in the purchasing and payment processes</span></p></li><li dir="ltr" style="margin-left:15px;list-style-type:disc;font-family:Arial,sans-serif;color:rgb(0,0,0);background-color:transparent;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"><p dir="ltr" role="presentation" style="line-height:1.8;margin-top:0pt;margin-bottom:0pt"><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Supervisor pre-approval of transactions (e.g. purchases, travel authorizations)</span></p></li><li dir="ltr" style="margin-left:15px;list-style-type:disc;font-family:Arial,sans-serif;color:rgb(0,0,0);background-color:transparent;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"><p dir="ltr" role="presentation" style="line-height:1.8;margin-top:0pt;margin-bottom:0pt"><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">System access controls (such as passwords)</span></p></li><li dir="ltr" style="margin-left:15px;list-style-type:disc;font-family:Arial,sans-serif;color:rgb(0,0,0);background-color:transparent;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"><p dir="ltr" role="presentation" style="line-height:1.8;margin-top:0pt;margin-bottom:15pt"><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Updating policies and procedures</span></p></li></ul><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:18pt"><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Internal controls help us to ensure that precious resources are aligned with and support achievement of our mission and mitigate risks that could impede our progress. </span></p><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:18pt"><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-weight:700;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">What You Can Do</span></p><ul style="margin-top:0px;margin-bottom:0px"><li dir="ltr" style="margin-left:15px;list-style-type:disc;font-family:Arial,sans-serif;color:rgb(0,0,0);background-color:transparent;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"><p dir="ltr" role="presentation" style="line-height:1.8;margin-top:0pt;margin-bottom:0pt"><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Familiarize yourself with our </span><a href="https://www.plattsburgh.edu/about/offices-divisions/administration-finance/administrative-services/legal-compliance/internal-control/index.html" target="_blank" style="text-decoration-line:none"><span style="color:rgb(207,16,45);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;text-decoration-line:underline;vertical-align:baseline">Internal Control Program</span></a><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">.</span></p></li><li dir="ltr" style="margin-left:15px;list-style-type:disc;font-family:Arial,sans-serif;color:rgb(0,0,0);background-color:transparent;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"><p dir="ltr" role="presentation" style="line-height:1.8;margin-top:0pt;margin-bottom:0pt"><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Follow </span><a href="https://www.plattsburgh.edu/about/offices-divisions/administration-finance/policies-procedures/index.html" target="_blank" style="text-decoration-line:none"><span style="color:rgb(207,16,45);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;text-decoration-line:underline;vertical-align:baseline">campus policies</span></a><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"> and procedures, as well as those in place for your job.</span></p></li><li dir="ltr" style="margin-left:15px;list-style-type:disc;font-family:Arial,sans-serif;color:rgb(0,0,0);background-color:transparent;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"><p dir="ltr" role="presentation" style="line-height:1.8;margin-top:0pt;margin-bottom:0pt"><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">When assigned, complete your </span><a href="https://www.plattsburgh.edu/about/offices-divisions/administration-finance/administrative-services/legal-compliance/training/index.html" target="_blank" style="text-decoration-line:none"><span style="color:rgb(207,16,45);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;text-decoration-line:underline;vertical-align:baseline">compliance training</span></a><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">.</span></p></li><li dir="ltr" style="margin-left:15px;list-style-type:disc;font-family:Arial,sans-serif;color:rgb(0,0,0);background-color:transparent;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"><p dir="ltr" role="presentation" style="line-height:1.8;margin-top:0pt;margin-bottom:0pt"><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">If asked, participate in an internal control review or risk assessment.</span></p></li><li dir="ltr" style="margin-left:15px;list-style-type:disc;font-family:Arial,sans-serif;color:rgb(0,0,0);background-color:transparent;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"><p dir="ltr" role="presentation" style="line-height:1.8;margin-top:0pt;margin-bottom:0pt"><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Communicate problems, ask questions and suggest improvement to your supervisor or department chair.</span></p></li><li dir="ltr" style="margin-left:15px;list-style-type:disc;font-family:Arial,sans-serif;color:rgb(0,0,0);background-color:transparent;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"><p dir="ltr" role="presentation" style="line-height:1.8;margin-top:0pt;margin-bottom:15pt"><span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Use college resources only in support of our goals, objectives and programs.</span></p></li></ul><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:18pt"><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-weight:700;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">What To Do If You Suspect A Problem</span></p><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:18pt"><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">There can be occasions when faculty, staff, students, community members intentionally or unintentionally misuse state funds, equipment and supplies or participate in unethical activities or practices. If you suspect or know of such actions, you can make a report to the anonymous internal control hotline (voice mailbox) at </span><span style="font-family:Arial,sans-serif;color:rgb(207,16,45);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">866-633-6112</span><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">. If you notice something unusual, report it. </span><a href="https://www.plattsburgh.edu/about/offices-divisions/administration-finance/administrative-services/legal-compliance/internal-control/internal-control-hotline.html" target="_blank" style="text-decoration-line:none"><span style="font-family:Arial,sans-serif;color:rgb(207,16,45);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;text-decoration-line:underline;vertical-align:baseline">Learn more about the internal control hotline</span></a></p><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:18pt"><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-weight:700;font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Contact Us!</span></p><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:18pt"><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">Should you have questions about the Internal Control Program, please contact Todd Moravec, Internal Control Officer (ICO), at </span><span style="font-family:Arial,sans-serif;color:rgb(255,0,0);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">518-564-4061</span><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline"> or Lauren Currie, Internal Control/Risk Management Officer, at </span><span style="font-family:Arial,sans-serif;color:rgb(207,16,45);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">518-564-2538</span><span style="font-family:Arial,sans-serif;color:rgb(0,0,0);font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;vertical-align:baseline">.</span></p></div>