Additional internal audit resources can be found below.
Board of Regents Business Procedures Manual (BPM)
The Business Procedures Manual serves as a useful reference document for professionals at USG colleges and universities to remain current with changes in Board of Regents policy and state law.
Board of Regents Policy Manual
The Board of Regents Policy Manual includes the directives and policies of the Board.
Board of Regents Records Retention
The schedules for the retention and/or disposition of the university system records are based upon the requirements of the Georgia Records Act (O.C.G.A. 50-18-90 et seq.).
Board of Regents Office of Internal Audit and Compliance
The Board of Regents Office of Internal Audit & Compliance’s (OIAC) mission is to support the University System of Georgia (USG) management in meeting its governance, risk management, compliance and internal control responsibilities while helping to improve organizational and operational effectiveness and efficiency.
Board of Regents of the University System of Georgia
The Board oversees the colleges and universities that comprise the University System of Georgia, Skidaway Institute of Oceanography and The Georgia Public Library System. These institutions enroll approximately 318,000 students and employ approximately 41,680 faculty and staff members to provide teaching and related services to students and the communities in which they are located.
Georgia Procurement Manual
The Georgia Procurement Manual (GPM) provides operational and administrative rules derived from the laws set forth by the Georgia code.
State Purchasing Card Policy
The State Purchasing Card Policy establishes the minimum standards for use of the P-Card in order to ensure compliance with all applicable State laws pertaining to purchasing as contained in the Georgia Procurement Manual (GPM).
Georgia Statewide Travel Regulations
The Statewide Travel Regulations provides organizations with guidelines relating to acceptable limits for expenses incurred for in-state and out-of-state travel. All agencies are required to follow the minimum guidelines outlined in the Statewide Travel Regulations; however, agencies are also authorized to establish policies that provide for more definitive limitations/guidelines relating to travel if the agency determines that such policies are necessary.
State Accounting Office of Georgia
The State Accounting Office sets standards for financial reporting; prepares the state's yearly, comprehensive financial statement; assists other state agencies collect human resources data; and trains accounting and payroll personnel.
Georgia Department of Audit and Accounts
The Department of Audits and Accounts exists to provide decision-makers with credible management information to promote improvements in accountability and stewardship in state and local government.
Georgia House Bill 1113 (HB 1113)
Georgia House Bill 1113 (HB 1113) relates to the general authority, duties, and procedures with regard to state purchasing, so as to provide definitions; to provide for the requirements of a state purchasing card program; to provide penalties for violators; to authorize the promulgation of rules and regulations; to provide for related matters; to provide for effective dates and applicability; to repeal conflicting laws; and for other purposes.
General Services Administration Per Diem Rates
The General Services Administration (GSA) establishes the maximum CONUS (Continental United States) Per Diem rates for federal travel customers. These rates are used for KSU travel reimbursements for out-of-state travel.
Federal Acquisition Regulation
The Federal Acquisition Regulation is the principal set of rules in the Federal Acquisition Regulation System. This system consists of sets of regulations issued by agencies of the federal government of the United States to govern the process through which the government purchases goods and services.
Federal Accounting Standards Advisory Board
The Federal Accounting Standards Advisory Board (FASAB) is a United States advisory committee whose mission is to develop generally accepted accounting principles (GAAP) for federal financial reporting entities.
Office of Management and Budget (OMB) Circulars
The Office of Management and Budget (OMB) is a Cabinet-level office within the Executive Office of the President of the United States. This office produces written statements (circulars) of government policy to provide information, guidance, rules, and/or background information on legislative or procedural matters.
- OMB Circular A-21, Cost Principles for Educational Institutions
- OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments
- OMB Circular A-110, Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations
- OMB Circular A-122, Cost Principles for Non-Profit Organizations
- OMB Circular A-123, Management's Responsibility for Internal Control
- OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations
- OMB Circular A-50, Audit Follow-Up
- OMB Circular A-102, Grants and Contracts with State and Local Governments
- OMB Circular A-127, Financial Management Systems
Title 48, Federal Acquisition Regulations System, Chapter 99, Cost Accounting Standards Board, Subchapter B, Part 9905, Cost Accounting Standards for Educational Institutions
The purpose of this Cost Accounting Standard is to ensure that each educational institution’s practices used in estimating costs for a proposal are consistent with cost accounting practices used by the institution in accumulating and reporting costs.
The Association of College and University Auditors
The Association of College and University Auditors (ACUA) is a professional organization comprised of domestic and international audit professionals.
Association of Governing Boards of Universities and Colleges
The Association of Governing Boards of Universities and Colleges (AGB) is an American higher education association committed to the improvement of academic governing boards and boards of institutionally related foundations.
The National Association of College and University Business Officers (NACUBO)
The National Association of College and University Business Officers (NACUBO) is a membership organization representing more than 2,500 colleges, universities, and higher education service providers across the country and around the world.
The Southern Association of College and University Business Officers (SACUBO)
The Southern Association of College and University Business Officers (SACUBO) is one of four regional associations that constitute the National Association of College and University Business Officers (NACUBO).
Educause is a nonprofit association whose mission is to advance higher education by promoting the intelligent use of information technology.
Chronicle of Higher Education
The Chronicle of Higher Education is a newspaper and website that presents news, information, and jobs for college and university faculty and Student Affairs professionals.
The Institute of Internal Auditors
The Institute of Internal Auditors (IIA) is an international professional association and represents the internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate, and principal educator. The IIA is the provider of the Certified Internal Auditor (CIA) professional certification.
Committee of Sponsoring Organizations (COSO)The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a voluntary private-sector organization dedicated to providing information to executive management and governance entities on critical aspects of organizational governance, business ethics, internal control, enterprise risk management, fraud, and financial reporting.
Information Systems and Control Association
ISACA is an independent, non-profit, international professional association that engages in the development, adoption, and use of globally accepted knowledge and practices for computer information systems. The organization serves more than 95,000 constituents in more than 160 countries and is the provider of the Certified Information Systems Auditor (CISA) professional certification.
American Institute of CPAs
The AICPA sets ethical standards for the accounting profession and U.S. auditing standards for audits of private companies, non-profit organizations, and federal, state, and local governments.
The Associate of Certified Fraud Examiners
The world's largest anti-fraud organization and premier provider of anti-fraud training and education.