The Johns Hopkins University

Guide to Internal Controls

September 2000

 

TABLE  OF CONTENTS

[Below are the links to the ACROBAT Reader pdf files for each section of the Guide.  To print the ACROBAT Reader version of the Guide in its entirety, CLICK HERE.]

Letter from the Sr. VP of Finance and Operations
Introduction
Audits

Budget Management
Account Management
Cash Receipts
Expenditure Transfers
Revenue and Expenditure Reports
Service Centers
Sponsored Accounting

Information Technology

Payroll Administration
Conflict of Interest
Human Resources
Independent Contractors and Consultants and Other Payments to Non-Employees
Payroll

Procurement and Disbursement Systems
Bank Accounts/Petty Cash
Bank Accounts/Remote Imprest Funds
Entertainment, Business Meals, Hospitality, Courtesies, and Other Functions
Procurement and Disbursements (Purchasing and Accounts Payable)
Sales Tax
Signature Authority
Travel

Property Management
Equipment Accounting
Space Accounting

Record Retention

Appendices 
  Sources for Policy
  Offices to Contact
  Training Classes
  Internal Control Self Assessment Questionnaire

Go to Controller’s Office Website for Contacts

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