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Audit, Compliance & Ethics Agenda Joint Audit & Compliance Committee Agenda 10:00 am – 10:45 am – Executive Session 10:45 am – 12:00 pm - Public Meeting Proposed Issue Action Tab Executive Session to discuss: Approval None • C.G.S. 1-200(6)(E) – A discussion of any matter which would result in the disclosure of public records or the information contained therein pertaining to preliminary drafts or notes that the public agency has determined the public’s interest in withholding outweighs the public’s interest in disclosure. [1-210(b)(1)] • C.G.S. 1-200(6)(E) - A discussion of any matter which would result in the disclosure of public records or the information contained therein pertaining to strategy and negotiations with respect to pending claims regarding Recovery Audit Contractor (RAC) Audits. [1-210(b)(4)] • C.G.S. 1-200(6)(E) - A discussion of any matter which would result in the disclosure of public records or the information contained therein pertaining to or communications privileged by the attorney-client relationship. [1-210(b)(10)] • C.G.S. 1-200(6)(c) – Matters concerning standards, processes and codes not available to the public the disclosure of which would compromise the security of integrity of information technology systems. Opportunity for Public Comment None December 2, 2014 December2, Minutes of the September 12, 2014 JACC Meeting Approval 1 Storrs & UConn Health Significant Compliance Activities Update 2 Clery Act – Storrs and UConn Health Update HIPAA Policies – Storrs Approval 3 Significant Audit Activities 4 • Status of Audit Assignments (Storrs & UConn Health) Update • Audit Follow-up Activity Update Individual Responsibility, Institutional Success Joint Audit & Compliance Committee Agenda 10:00 am – 10:45 am – Executive Session 10:45 am – 12:00 pm - Public Meeting Proposed Issue Action Tab External Engagements Update 5 - Annual Agreed-Upon Procedures performed on the Statements of Presentation Revenues & Expenses of the UConn’s Athletics Program - BKD (sent under separate cover) - Audited financial statements performed on the UConn Health John Presentation Dempsey Hospital, University Medical Group, & Finance Corporation – Marcum 2015 JACC Meeting Schedule Approval 6 Informational/Educational Items Information 7 Only • Compliance Newsletter – UConn Health and Storrs • Current Issues in Compliance – September and October 2014 • JACC Agenda Forecast Conclusion of Full Meeting December 2, 2014 December2, Information Session with OACE’s Chief Audit & Compliance Officer and Direct Reports The next meeting of the JACC will be held on Tuesday, February 10, 2015 at 10:00 am Rome Commons Ballroom, Storrs Individual Responsibility, Institutional Success TAB 1 December 2, 2014 December2, Individual Responsibility, Institutional Success Joint Audit & Compliance Committee Minutes of September 12, 2014 TRUSTEES/DIRECTORS PRESENT: F. Archambault, S. Cantor, T. Holt, T. Kruger and D. Nayden STAFF PRESENT: N. Adams, K. Bailot, D. Barberi, M. Bedard, J. Biancamano, C. Bianchi, J. Blumenthal, J. Carroll, C. Chiaputti, A. Cretors, L. Cruickshank, J. Curreri, P. DeMeo, C. Eaton, K. Fearney, K. Gafford, J. Geoghegan, M. Gilbert, J. Glascock, M. Glasgow, C. Gray, E. Hanyckyj, H. Hildebrandt, M. Jednak, K. Johnson, R. Krinsky, M. Larson, A. Marsh, I. Mauriello, P. McCarthy, M. Mundrane, B. Murray, R. Orr, J. Pufahl, R. Rubin, J. Seemann, L. Silbart, J. Small, J. Sullivan, K. Violette, E. Vitullo, N. Wallach, S. Wawzyniecki, S. Wetstone, and E. Zincavage STATE AUDITORS: J. Carroll and J. Rasimas The meeting of the Joint Audit and Compliance Committee (JACC) was called to order at 10:10 a.m. by Trustee Nayden. ON A MOTION made by Trustee Nayden and seconded by Director Holt, THE JACC VOTED to go into executive session to discuss: • C.G.S. 1-200(6)(E) – A discussion of any matter which would result in the disclosure of public records or the information contained therein pertaining to preliminary drafts or notes that the public agency has determined the public’s interest in withholding outweighs the public’s interest in disclosure. [1-210(b)(1)] • C.G.S. 1-200(6)(E) - A discussion of any matter which would result in the disclosure of public records or the information contained therein pertaining to strategy and negotiations with respect to pending claims regarding Recovery Audit Contractor (RAC) Audits. [1-210(b)(4)] • C.G.S. 1-200(6)(E) - A discussion of any matter which would result in the disclosure of public records or the information contained therein pertaining to or communications privileged by the December 2, 2014 2, December attorney-client relationship. [1-210(b)(10)] • C.G.S. 1-200(6)(c) – Matters concerning standards, processes and codes not available to the public the disclosure of which would compromise the security of integrity of information technology systems. Executive Session was attended by Joint Audit & Compliance Committee Members – F. Archambault, S. Cantor, T. Holt, T. Kruger and D. Nayden; OACE Staff members – N. Adams, K. Bailot, D. Barberi, C. Chiaputti, P. DeMeo, K. Fearney, C. Gray, H. Hildebrant, K. Johnson, R. Krinsky, A. Marsh, I. Mauriello, K. Violette, and E. Zincavage; Senior Staff – J. Biancamano, K. Gafford, R. Rubin, J. Seemann and L. Silbart; General Counsel: R. Orr, J. Blumenthal; Portions of Executive Session were also attended by – C. Bianchi, J. Carroll, J. Curreri, A. Diamond, J. Geoghegan, M. Mundrane and J. Pufahl, The Executive Session ended at 11:17 a.m. and the JACC returned to open session at 11:19 a.m. There were no public comments. Tab 1 – Minutes of the Meeting ON A MOTION made by Trustee Nayden and seconded by Director Archambault, the minutes of the May 20, 2014 meeting were approved. Individual Responsibility, Institutional Success 1 Joint Audit & Compliance Committee Minutes of September 12, 2014 TAB 2 - Storrs & UConn Health Significant Compliance Activities K. Fearney and I. Mauriello updated the committee on significant compliance activities. A. Cretors and P. McCarthy presented the committee with an update on NCAA Compliance activities as well as various topics impacting the NCAA. TAB 3 – Significant Audit Activities C. Chiaputti provided the JACC with an update on the status of audit assignments (Storrs and UConn Health). OACE completed thirteen audits and had twenty audits ongoing during this reporting period. The JACC accepted twelve audits this period as follows: • Library Business Process • Tuition Fees/Student Accounts Receivable/Financial Aid • Faculty Consulting – FY13 • Federal Grants – Cost Sharing • Overtime Payments – Public Safety • Kronos System • American Disability Act (ADA) Program Review • Clery Act Compliance • Real Estate Center, School of Business • Meaningful Use – Hospital December 2, 2014 2, December • Medicare Enrollment – Provider Data • McMahon Dining Hall Renovation The committee was provided with the status of OACE’s follow-up Activities. TAB 4 – Audit Plans – Storrs & UConn Health for FY15 ON A MOTION made by Trustee Cantor and seconded by Trustee Kruger, the FY 14 Audit Plans were approved. TAB 5 – Compliance Plans – Storrs & UConn Health for FY15 ON A MOTION made by Trustee Cantor and seconded by Trustee Kruger, the FY 14 Compliance Plans were approved Individual Responsibility, Institutional Success 2 Joint Audit & Compliance Committee Minutes of September 12, 2014 Tab 6 - Auditors of Public Accounts Auditors of Public Accounts, J. Carroll and J. Rasimas, presented the Auditors’ Report for the University of Connecticut for the Fiscal Years Ended June 30, 2010 and 2011. TAB 7 - External Engagements C. Chiaputti provided the JACC with a brief update on the status of external audit projects. On A MOTION made by Trustee Nayden and seconded by Trustee Borges, the JACC approved the hiring of McGladrey for audit services of UConn 2000 Construction Projects and Expenditures. On A MOTION made by Trustee Nayden and seconded by Trustee Holt, the JACC approved the hiring of BKD for the Statement of Revenues and Expenses of the University of Connecticut’s Athletic Program. TAB 8 – Informational / Educational Items The committee was provided with: • Article – “Internal Control – Integrated Framework” published by the Committee of Sponsoring Organizations of the Treadway Commission, May 2013 • Compliance Newsletter – UConn Health and Storrs • JACC Agenda Forecast There was no further business. ON A MOTION made by Trustee Nayden and seconded by Director Archambault, the meeting December 2, 2014 2, December was adjourned at 12:05 p.m. Respectfully submitted, Angela Marsh Angela Marsh Individual Responsibility, Institutional Success 3 TAB 2 December 2, 2014 December2, Individual Responsibility, Institutional Success Joint Audit & Compliance Committee Significant Compliance Activities Storrs • University HIPAA Policies Update - As noted briefly at the last JACC meeting, the draft UConn HIPAA Privacy & Security Practices Manual was approved by the President’s Cabinet on September 10, 2014. The Manual contains all HIPAA Privacy, Data Security and Breach Management policies, notices and forms that apply to the HIPAA-Covered Components of the University. It was agreed that the policies contained therein should be reviewed and approved by the Board of Trustees. • Comprehensive HIPAA Training - New, comprehensive HIPAA privacy and data security modules have been rolled out as of October 1, 2014 to provide required training to all individuals considered to be part of the University’s HIPAA hybrid. • University Code of Conduct - Based on recommendations of the Something’s Happening Committee,
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