Management of Scholarships University of Adelaide

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INTERNAL AUDIT






2011
-
12






Management of Scholarships

University
of
Adelaide







FINAL

REPORT




September 2012

























2011
-
1
2 Internal Audit

Management of Scholarships


University of Adelaide

Final

Report


________________________________________________________________________________________________

i




TABLE OF CONTENTS



1.

EXECUTIVE SUMMARY

................................
................................
................................
..........

ii

1.1

AusAID AUSTRALIA AWARDS

................................
................................
................................
......

ii

1.2

UNIVERSITY OF ADELAIDE

................................
................................
................................
..........

ii

1.
3

AUDIT OBJECTIVES

................................
................................
................................
......................

ii

1.4

SUMMARY OF FINDINGS

................................
................................
................................
............

ii

2.

RECOMMENDATIONS

................................
................................
................................
...........

1

3.

COMPLIANCE AUDIT SUMMARY

................................
................................
...........................

2

4.

AUDIT

................................
................................
................................
................................
...

4

4.1

BACKGROUND
................................
................................
................................
............................

4

4.2

UNIVERSITY OF ADELAIDE

................................
................................
................................
.........

4

4.
3

AUDIT OBJECTIVE

................................
................................
................................
.......................

4

4.4

AUDIT SCOPE

................................
................................
................................
.............................

4

4.5

AUDIT METHODOLOGY

................................
................................
................................
..............

5

4.6

RISK RATINGS

................................
................................
................................
.............................

5

5.

FINDINGS AND RECOMMENDATIONS

................................
................................
....................

6

5.1

STUDENT PAYMENTS

................................
................................
................................
.................

6

5.2

AusA
ID CONFIDENTIALITY AGREEMENT

................................
................................
....................

8

5.3

MAINTAINING STUDENT RECORDS IN OASIS
................................
................................
.............

9

5.4

UNIVERSITY OF ADELAIDE AusAID SCHOLARSHIP RISK REGISTER

................................
...........

10

GLOSSARY OF TERMS

................................
................................
................................
...............

11

ATTACHMENT A


DETAILED COMPONENT AREA SUMMARY

................................
....................

12







2011
-
1
2 Internal Audit

Management of Scholarships


University of Adelaide

Final

Report


________________________________________________________________________________________________

ii



1.

EXECUTIVE SUMMARY

1.1

AusAID
AUSTRALIA AWARDS

AusAID provide
s

a number of different scholarships and awards to individuals from developing and
emerging economies. The
aims of these scholarships are

to:



d
evelop capacity and leadership skills so that individuals

can contribute to development in their home
country; and



b
uild people
-
to
-
people linkages at the individual, institutional and country levels.

Those selected by AusAID to receive a scholarship apply to Australian Tertiary Institut
ion
s approved by
AusAID fo
r the delivery of overseas student education delivery
. The Tertiary Institutions have agreements
with AusAID to receive funding to provide these positions. These agreements detail
the outcomes
that the
Tertiary Institutions must
deliver

in order to receive

scholarship funding.

1.2

UNIVERSITY OF ADELAIDE

At the time of audit fieldwork, the University of Adelaide had a total of 230 scholarship recipients including
Australian Development Scholarships (ADS
-

168), Australian Leadership Awards Scholarships (ALAS
-

8
) and
Australia Centre of International Agricultural Research Scholarships (ACIARS
-

10). The University of
Adelaide is also one of four
Tertiary I
nstitutions that also have Australia
-
Iraq Agricultural Scholarship
recipients with 44 current scholarship rec
ipients.

In
2011
-
12 the University of Adelaide
managed
funding of approximately $
9

million f
or scholarship
expenses.

In 2011

the
University of Adelaide
accepted
82

AusAID funded scholarship recipients and
, at the time of
assignment plan
ning
,

70

for

2012
. T
he

majority of
the 2011
recipients (
52
) were from the East Asian region
and to date in 2012 the majority are from Sub
-
Saharan Africa (
33
) with these cohorts
receiving an
Australian Development Scholarship.

1.3

AUDIT

OBJECTIVES

The objective of
the
audit

is

to provide assurance to the AusAID Executive and man
agement that the
University of
Adelaide

is complying with their responsibilities for the management of AusAID funded
scholarships, as defined in the relevant contract and other guidance material.

1.4

SUMMARY

OF FINDINGS

Based on our audit testing, Audit
concluded that overall, the

University of Adelaide
demonstrated a high
level of compliance with the Contract terms and the AusAID Scholarship Handbook requirements
.

A
reas of particular strength
include regular in
-
semester contact with students to track their academic
progress and a
scholarship
expenses summary
spreadshee
t
reconciled to the

data in AusAID’s

On
-
line
Australian Student Information System

and
University of Adelaide’s
student records
system
.

Only

minor findings were identified

by our testing procedures and t
wo

low risk recommendations
have
been made to improve the University of Adelaide’s practices in the management of AusAID funded
scholarships.

Based on these findings, the overall ri
sk rating is
Low
.

University of Adelaide

management
have

agreed to action
both

of the recommendations.


2011
-
1
2 Internal Audit

Management of Scholarships


University of Adelaide

Final

Report


________________________________________________________________________________________________

1



2.

RECOMMENDATIONS

#

Risk rating

Recommendation


1

Low

AusAID
C
onfidentiality
A
greement
S
ign
-
off

It is recommended that
University of Adelaide
staff members with access to AusAID
confidential information sign the AusAID
-
prescribed confidentiality agreement in
accordance
with
Schedule 3 of the Contract.


Management response

Agreed

University of Adelaide confirms the audit
finding that staff members are required to sign
a Code of Conduct confidentiality agreement on commencement of their employment
with the University of Adelaide. However, the University of Adelaide will require staff
with access to the OASIS system and the
ir respective supervisors/managers to also sign
the AusAID confidentiality agreement in accordance with Schedule 3 of the Contract.

Implementation date

30 September 2012


2

Low

Scholarship
R
isk
A
ssessment

It is recommended that the
University of Adelaide undertake a specific assessment of
AusAID scholarship administration risks. This assessment should be regularly reviewed
and updated to take account of changes in
AusAID
’s

Australia Award
s

program
or

the
level of
University of
Adelaide’s

participation.


Management response

Agreed

The University of Adelaide acknowledges the benefits of implementing a regular
assessment of the administration risks of the scholarships program in order to maintain
a high level of compliance with
the contract. The University of Adelaide will undertake
an annual review and/or as contract amendments are implemented.

Implementation date

30 April 2013




2011
-
1
2 Internal Audit

Management of Scholarships


University of Adelaide

Final

Report


________________________________________________________________________________________________

2



3.

COMPLIANCE AUDIT SUMMARY

3.1.1

Th
is
table includes a summary of the topics that were covered as part
of the compliance audit of the
University of Adelaide. Each topic has been attributed a ‘traffic light’ rating to indicate the degree of
the University of Adelaide’s compliance with the Contract (
including relevant amendments
) and the
AusAID Scholarship Ha
ndbook (the Handbook)
.

3.1.2

An explanation of the traffic light ratings is included below.


Key

Explanation of traffic light rating



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-
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卣So污l獨sp⁈慮dboo欠楤敮瑩晩敤



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-
c
omp汩慮捥c睩瑨⁴h攠Con瑲慣t ⁓捨o污l獨sp⁈慮dboo欠楤敮瑩晩敤

3⸱⸳


Where topics are addressed as satisfactory, Audit has not discussed the topics further in this report.
The report is limited to discussing the findings in the table below. A more comprehensive summary
of compliance audit results is included in Attachment
A.

Test area / topic

Conclusion

Rating

Student
P
re
-
arrival and
Arrival S
upport

No issues noted



O
verseas
S
tudent
H
ealth
C
over

R
equirements

No issues noted



Maintaining
S
tudent
R
ecords in OASIS
1

Minor issue

noted

Refer Section 5.3



Ongoing
S
tudent
M
onitoring and
S
upport

No issues noted



Administration of
S
cholarship
E
xtensions,
S
uspensions,
V
ariations
and
T
erminations

No issues noted



Completion of
S
tudies

No issues noted



Payments and
E
xpenses

Minor issues noted

Refer Section
5.1



Financial
M
anagement
R
ecords

No issues noted



Invoices to AusAID

No issues noted



Confidentiality and
P
ublication

Minor issue

noted

Refer Section
5.2



Insurance

No issues noted






1

AusAID’s On
-
Line Australian Student Information System

2011
-
1
2 Internal Audit

Management of Scholarships


University of Adelaide

Final

Report


________________________________________________________________________________________________

3



Test area / topic

Conclusion

Rating

Risk
M
anagement and
Fraud M
anagement

Minor issue noted

Refer Section
5.4



AusAID
R
eporting

No issues noted



Training

No issues noted






2011
-
1
2 Internal Audit

Management of Scholarships


University of Adelaide

Final

Report


________________________________________________________________________________________________

4



4.

AUDIT

4.1

BACKGROUND

4.1.1

The aim of the audit was to

identify the level of compliance that the
University of Adelaide (
UoA
)

has
with the management of AusAID funded scholarships, as defined in the relevant contract and
subsequent amendments
, the AusAID Scholarship Handbook (the Handbook)

and other guidance
material.


4.1.2

AusAID provide
s

a number of different scholarships and awards to individuals from developing and
emerging economies. The aim of these scholarships are to:



develop capacity and leadership skills so that individuals can contri
bute to development in their
home country; and



build people
-
to
-
people linkages at the individual, institutional and country levels.

4.1.3

Those selected by AusAID to receive a scholarship apply to Australian Tertiary Institutions
(institutions)
approved by AusAI
D for the delivery of overseas student education delivery.

The
i
nstitutions have agreements with AusAID to receive funding to provide these positions. These
agreements detail
the outcomes
that the
i
nstitutions must
deliver
in

order to
receive

scholarship

funding.

4.2

UNIVERSITY OF ADELAIDE

4.2.1

At the time of the fieldwork, the UoA had a total of 230 scholarship recipients including Australian
Development Scholarships (ADS
-

168), Australian Leadership Awards Scholarships (ALAS
-

8) and
Australia Centre of Inter
national Agricultural Research Scholarships (ACIARS
-

10). The UoA is also
one of four institutions that also have Australia
-
Iraq Agricultural Scholarship recipients with 44
current scholarship recipients

4.2.2

In 2011 the University of Adelaide accepted 82
AusAID funded scholarship recipients and, at the time
of assignment planning, 70 for 2012. The majority of the 2011 recipients (52) were from the East
Asian region and to date in 2012 the majority are from Sub
-
Saharan Africa (33) with these cohorts
receivi
ng an Australian Development Scholarship
.

4.2.3

In 2011
-
12 the UoA received funding of approximately $9 million for scholarship expenses. In 2011
the UoA accepted 82 AusAID funded scholarship recipients and 70 in 2012.

4.3

AUDIT OBJECTIVE

4.3.1

The objective of the audit
is to provide assurance to the AusAID Executive and management that the
University of Adelaide is complying with their responsibilities for the management of AusAID funded
scholarships, as defined in the relevant contract and other guidance material.

4.4

AUDIT

SCOPE

4.4.1

The scope of this audit was limited to obligations arising from the contract (and subsequent
amendments) between AusAID and the
UoA

for the provision of education services.

4.4.2

In support of the audit objective,
student management systems and processes
were reviewed,
sample testing of

payments,

inv
oices and student records was

undertaken on site at the
UoA
.


2011
-
1
2 Internal Audit

Management of Scholarships


University of Adelaide

Final

Report


________________________________________________________________________________________________

5



4.5

AUDIT METHODOLOGY

4.5.1

Preliminary
discussions
were

held
with a member of the AusAID Scholarships
Section

to further
understand the scholarship arrangements with
i
nstitutions.

A r
eview
of
the

C
ontract
terms and
conditions and associated guidance to institutions, primarily the

Handbook
,

was

also

undertaken
to
identify the
i
nstitution’s obligations.

4.5.2

A

comprehe
nsive test program

was developed
, in consultation with th
e Scholarships Section
, which
cover
ed

i
ns
titutions obligations, i
n
cluding
:



Maintaining a proper and reliable accounting system

to administer scholarships
;



An appropriate internal control framework is

in place to safeguard the Commonwealth’s
interests;



Invoices and claims submitted to AusAID are accurate and in line with the agreement;



Process for the finalisation of scholarship recipients;



Risk management procedures relating to the management of schol
arships are appropriate and
in line with that required by the agreement; and



Public liability insurance is appropriate and that
Overseas Student Health Cover

(
OSHC
)

is
arranged for scholarship recipients as required.

4.5.3

O
n site fieldwork

was performed

to comple
te the audit program. This

consist
ed

of undertaking
discussions with the relevant university contacts, reviewing documentation and undertaking sample
testing of transactions. Sample testing of transactions, invo
ices and student records was

base
d on
auditor judgement, with additional testin
g performed where required
.

4.6

RISK RATINGS

4.6.1

To assist management, audit findings are rated on a sliding scale that is based on the severity of the
weakness or risk identified. The ratings are as follow:

SATISFACT
ORY

Matters that can be considered to have been performed satisfactorily or
met administrative or program guidelines/requirements. No action is
required by management.

LOW/PROCEDURAL

Matters which are procedural in nature, technical breaches of
legislation or
minor administrative failings.

MEDIUM

Control weaknesses or risks which should be addressed by management as
a priority, and/or matters referred to management in the past which have
not been addressed satisfactorily.

HIGH

Significant contr
ol weaknesses, risks or systemic issues that require
immediate management attention.



2011
-
1
2 Internal Audit

Management of Scholarships


University of Adelaide

Final

Report


________________________________________________________________________________________________

6



5.

FINDINGS AND RECOMMENDATIONS

5.1

STUDENT PAYMENTS

BACKGROUND

5.1.1

Sound financial management procedures are considered to be essential in appropriately managing
the AusAID scholarship
program.

5.1.2

Section 1.7.4(d) of the Handbook requires

i
nstitutions to manage finances in accordance with the
Contract.

5.1.3

Section 2 of Schedule 2 to the Contract outlines the payments that AusAID will make to the
i
nstitution. These payments

are defined as either ‘pre
-
payments’ or ‘reimbursable payments’.

5.1.4

Pre
-
payments are monies paid to institutions
which are

passed on to stud
ents as
an allowance. This
is referred to as the

Contribution to Living Expenses (CLE).

5.1.5

Reimbursable payments consist of:



Course Fees



the course fees for the relevant course each student is undertaking;



Introductory Academic Program

(IAP)



fee per stude
nt for the one
-
off course in accordance
with the requirements of the Schedule 1 of the Contract

(including relevant amendments)

and
the
Handbook;



Pre
-
Course English



fees for the provision of pre
-
course English courses to students;



Establishment Allowance



cost of the one
-
off payment to students on arrival at
i
nstitution
s
;



Supplementary Academic Support

(SAS)


costs of supplementary support

to ADS students
, if
required and if approved
, up to the limits specified in the

Contract

and
the Handbook;



Student Enrichment Allowance (SEA)


costs of supplementary support to ALAS students, if
required and if approved, up to the limits specified in the Contract and
the Handbook;



Overseas Student Health Cover (OSHC)



i
nstitutions invoice AusAID for the enti
re cost of
students’ OSHC for the duration of the scholarship
;



Travel



the costs of travel for students’ return home travel, compulsory fieldwork travel and
annual reunion travel (if applicable)
;



Management fee


a fee per student per semester
; and



Costs

associated with Critical Incidents


costs associated with Critical Incidents as defined in
the Handbook.

FINDINGS

COURSE FEE PAYMENTS

5.1.6

Audit selected 12 course fees for sample
testing

across Semester 1 2012 and Semesters 1 and 2 2011.

F
or

one sampled
course fee
,
Audit

identified that
t
he percentage increase in student course fee was
incorrectly applied
to
the
student
’s courses

in Semester 1 2011 resulting in the course fees
for
Semester
1

2011 being $10,886.40, a
$216 overcharge.

5.1.7

Discussion with the
UoA indicated that this was due to
an

isolated
error and is unlikely to be
indicative of a systemic
issue
.

Notwithstanding, UoA management have indicated they will review
this

matter further to confirm this assessment.

2011
-
1
2 Internal Audit

Management of Scholarships


University of Adelaide

Final

Report


________________________________________________________________________________________________

7



5.1.8

Given the immaterial nature of this
error and that
the UoA has commenced
actions
to address the
issue, no recommendation is made in respect to this finding.


CONTRIBUTION TO LIVING EXPENSES

PAYMENTS
: TRANSFERRED STUDENT
S

5.1.9

With between one and three occurring each year, t
he UoA

has a low volume of student transfers

to
or

from other
i
nstitutions
.

5.1.10

The International Sponsored Student Advisor identified one potential issue where a recent
transferee to
the
University of South Australia

is continuing to be paid the stipend.
Investiga
tion

is
underway to identify

and resolve this issue.

5.1.11

As demonstrated by the UoA’s identification of the above error,
there is evidence that appropriate
detective controls have been established to identify potential payment errors.

These

control
s

appear

to be
proportionate
to the
level of
risk based on the
low
frequency of transfers and

accordingly n
o recommendation is made in respect to this finding.





2011
-
1
2 Internal Audit

Management of Scholarships


University of Adelaide

Final

Report


________________________________________________________________________________________________

8



5.2

AusAID
CONFIDENTIALITY AGREEMENT

BACKGROUND

5.2.1

The
i
nstitution must ensure that any Contract Personnel
who will have access to AusAID Confidential
Information complete a written undertaking in the form set out at Schedule 3

of the Contract
,
relating to the non
-
disclosure of that information.

5.2.2

The Contract defines
AusAID Confidential Information
as

informatio
n that:



is designated by AusAID as confidential;



t
he
i
nstitution knows or ought to know is confidential;



is personal information under the
Privacy Act 1988 (Cth)
.

5.2.3

The Contract does not define

Contract Personnel

.

FINDINGS

5.2.4

In line with UoA’s human resources procedures,
the

UoA

International Students
Centre

employees
are required to

sign a UoA
employment
confidentiality agreement.

Audit
sighted

an example of this
confidentiality agreement.

5.2.5

UoA
o
fficers with AusAID responsibil
ities do not sign the AusAID
-
prescribed confidentiality
agreement in accordance

with

Section 15.3

of the Contract.

RISK RATING:



LOW


RECOMMENDATION


1

Low

AusAID
C
onfidentiality
A
greement
S
ign
-
off

It is recommended that
University of Adelaide

staff members with access
,

to AusAID
confidential information sign the AusAID
-
prescribed confidentiality agreement in
accordance

with

Schedule 3 of the Contract.


Management response

Agreed

University of Adelaide confirms the audit finding that staff
members are required to sign
a Code of Conduct confidentiality agreement on commencement of their employment
with the University of Adelaide. However, the University of Adelaide will require staff
with access to the OASIS system and their respective super
visors/managers to also sign
the AusAID confidentiality agreement in accordance with Schedule 3 of the Contract.

Implementation date

30 September 2012





2011
-
1
2 Internal Audit

Management of Scholarships


University of Adelaide

Final

Report


________________________________________________________________________________________________

9



5.3

MAINTAINING STUDENT RECORDS IN OASIS

BACKGROUND

5.3.1

The

Contract requires institutions to maintain up to date and accurate student records in OASIS.

5.3.2

Section 1.5 of the Handbook stipulates when act
ions need to be taken in OASIS and t
he OASIS User
Manual provides
guidance on how to use OASIS
.

FINDINGS

5.3.3

There wer
e no outstanding items in the OASIS Alert List

for UoA
.
For the sampled students,
student
records in OASIS were up to date and complete. The Student Finance Officer completes a detailed

monthly

reconciliation between OASIS and PeopleSof
t.

5.3.4

S
ample

testing

of 18 travel expenses items
identified that
UoA recorded o
ne travel expense
transaction
as
the incorrect travel type

in the AusAID system
.
UoA have since

corrected
this from
‘reunion

travel’ to ‘fieldwork travel’.


5.3.5

This instance was considered a one
-
off
and therefore, no recommendation is made.




2011
-
1
2 Internal Audit

Management of Scholarships


University of Adelaide

Final

Report


________________________________________________________________________________________________

10



5.4

UNIVERSITY OF ADELAIDE AusAID SCHOLARSHIP RISK REGISTER

BACKGROUND

5.4.1

Sound risk management procedures are considered to be essential in appropriately managing

the
AusAID scholarship program. The Contract states that

the institution is responsible for managing
those risks which are the institution's responsibility under the Contract

.

FINDINGS

5.4.2

UoA has not undertaken a specific or recent assessment of risks unde
r the Contract.
Notwithstanding, Audit’s discussions with management and our review of administration processes
confirmed that UoA has established processes to mitigate the key risks relevant to international
scholarships. For example, there is
regular in
-
semester contact with students to track their academic
progress and there are a range of processes in place to monitor payments and detect potential
errors.

5.4.3

Whilst a separate risk management plan is not a specific requirement of the Contract, this would
assist UoA to better demonstrate both active risk management and provide an explicit and
transparent linkage between the consideration
and assessment
of risk a
nd administration processes

implemented to fulfil UoA’s obligations
. This is particularly important given the size of UoA’s
participation in the AusAID scholarships program and the nature and complexity of international
scholarship related risks

RISK RATI
NG:



LOW


RECOMMENDATION


2

Low

Scholarship
R
isk
Assessment

It is recommended that the
University of Adelaide undertake a specific assessment of
AusAID scholarship administration risks. This assessment should be regularly reviewed
and updated to take acc
ount of changes in AusAID
’s

Australia Award
s

program
or

the
level of University of Adelaide’s participation.


Management response

Agreed

The University of Adelaide acknowledges the benefits of implementing a regular
assessment of the administration risks
of the scholarships program in order to maintain
a high level of compliance with the contract. The University of Adelaide will undertake
an annual review and/or as contract amendments are implemented.

Implementation date

30 April 2013




2011
-
1
2 Internal Audit

Management of Scholarships


University of Adelaide

Final

Report


________________________________________________________________________________________________

11



GLOSSARY OF
TERMS


ACIARS

Australia Centre of International Agricultural Research Scholarships

ADS

Australian Development Scholarships

ALAS

Australian Leadership Awards Scholarships

CLE

Contribution to Living Expenses

(Stipend)

IAP

Introductory

Academic
Program

OASIS

On
-
line Australian Student Information System

OSHC

Overseas Student Health Cover

SAS

Supplementary Academic Support

SEA

Study Enrichment Allowance

SIMON

Scholarships Information Management Online System

UoA

University of Adelaide


2011
-
1
2 Internal
Audit

Management of Scholarships


University of Adelaide

Final

Report


_____________________________________________________________________________________________________________________________
_____________________

12



ATTACHMENT
A


DETAILED COMPONENT AREA SUMMARY

This
table includes a summary of the topics that were covered as part of the compliance audit of the University of Adelaide. Each
topic has been attributed a
‘traffic light’ ra
ting to indicate the degree of the University of Adelaide’s compliance with the Contract (
including relevant amendments) and the Handbook.

An explanation of the traffic light ratings is included below.

Key

Explanation of traffic light rating



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Test area / topic

Summary of testing

Comments

Conclusion

Rating

Student
P
re
-
arrival and
A
rrival
S
upport




Assess the adequacy of the
i
nstitution’s student pre
-
arrival and arrival arrangements including the content
and arrangements for the Introductory Academic
Program (IAP)



For a sample of current students, test whether

or not:

-


the
i
nstitution’s arrival process was in accordance
with the Contract

-

the student attended the
IAP

Comprehensive pre
-
arrival and arrival support is
provided to students. A detailed orientation and
induction process is in place and

all sampled stu
dents
were
enrolled
and attended the IAP.

A separate spreadsheet is maintained to track the
arrival and admission status of each student and the
arrivals team maintain a database of international
student arrivals to administer this process.

No issues
noted



2011
-
1
2 Internal
Audit

Management of Scholarships


University of Adelaide

Final

Report


_____________________________________________________________________________________________________________________________
_____________________

13



Test area / topic

Summary of testing

Comments

Conclusion

Rating

O
verseas Student
H
ealth
C
over

R
equirements



Assess the adequacy of the arrangements in place for
administering students’ OSHC



For a sample of current students, verify that the
period of OSHC covers the anticipated period of
scholarship and as the
healthcare provider provides a
commission against standard rates, ensure that this
discount is reflected in OASIS



For a sample of students whose scholarships have
ended, assess whether or not the OSHC covered the
period up to their
return home date

All
sampled students had cover for at least the time
the student was in Australia.

No issues
noted



Maintaining
S
tudent
R
ecords
in OASIS



Assess the adequacy of the arrangements in place for
maintaining student records in OASIS



For a sample of students,
review the

expenses listed in

OASIS to assess whether or not these appear to be up
to date



Review the list of alerts in OASIS and assess
adequacy

of the reasons behind any long
-
outstanding
alerts

There were no outstanding issues and
'
to
-
do


items
in the OASIS
-
derived Alert List.

Sample testing identified student records in OASIS
were up to date and complete. The Student Finance
Officer completes a detailed reconciliation between
OASIS and PeopleSoft.

One very minor issue noted (see Section

5.3).

Minor

issue
noted



Ongoing
S
tudent
M
onitoring and
S
upport



Obtain an overview of the
i
nstitution’s arrangements
to provide ongoing monitoring and support to
students



For a sample of students on scholarship at the time of
the fieldwork, assess if
these arrangements are being
complied with and whether or not academic progress
is being recorded in OASIS

UoA have developed a comprehensive Notice of
Assessment form to regularly track coursework
students’ progress against assessable items
throughout the

semester.

Similarly, meetings are held with students and Deans
to discuss PhD students’ progress. Evidence of
additional support provided to students was noted.

No issues
noted



2011
-
1
2 Internal
Audit

Management of Scholarships


University of Adelaide

Final

Report


_____________________________________________________________________________________________________________________________
_____________________

14



Test area / topic

Summary of testing

Comments

Conclusion

Rating

Administration of
Scholarship
Extensions,
Suspensions,
Variations and
Terminations



For a sample of these scholarship variations, assess if
these were conducted in accordance with the Contract

Sample testing indicated that this was in line with the
Contract requirements.

No issues
noted



Completion of
Studies



Assess the adequacy of the
i
nstitution’s completion
arrangements



For a sample of students who have completed their
studies, assess if completion and return home
arrangements are in accordance with the Contract

Sample testing indicated that this was in line

with the
Contract requirements.

No issues
noted



Payments and
E
xpenses



For a sample of current and past students who have
had expenses recorded in OASIS in the year ended 30
June 2012, select a sample of expenses (see Section
5.1.3
) to determine whether or not these expenses
were incurred
and ‘expensed’
in accordance with the
Contract (including relevant Amendments)

See
Contribution to Liv
ing Expenses Payments
findings in
Section
5.1
.

Minor issues
noted



Financial
M
anagement
R
ecords



Assess if the
i
nstitution maintains appropriate

accounts and records to administer and support the
expenses recorded in OASIS

Over the course of this audit, the International
Student Centre and Finance teams were able to
provide information quickly and the standard of
records provided was strong.

No i
ssues
noted



Invoices to
AusAID



Assess if the
i
nstitution has submitted invoices for the
period ended 30 June 2011 and 31 December 2011 in
accordance with the Contract


Invoices were submitted in accordance with the
requirements outlined in Section 4 of Amendment 2
to the Contract.

No issues
noted



2011
-
1
2 Internal
Audit

Management of Scholarships


University of Adelaide

Final

Report


_____________________________________________________________________________________________________________________________
_____________________

15



Test area / topic

Summary of testing

Comments

Conclusion

Rating

Confidentiality
and
P
ublication



Assess if confidentiality and publication arrangements
are in accordance with Sections
and 15 and 18 of the
Contract

See AusAID Confidentiality Agreement finding,
refer
Section
5.2

Minor issue
noted



Insurance



Assess if, at the time of the fieldwork, the insurance
arrangements in place are in accordance with Section
22 of the Contract

Insurance arrangements meet the Contract
requirements.

No issues
noted



Risk
M
anagement
and
F
raud
M
anagement



Assess arrangements against the requirements of
Section 25 of the Contract
and Amendment 2 to the
Contract

See
Scholarship
Risk Management Plan finding,
refer
Section

5.4
.

Minor issue
noted



AusAID
R
eporting



Assessment of compliance with annual and financial
reporting requirements for the year ended 31
December 2011

The Annual Report and Financial Report were
provided to
AusAID within the required timeframe.

No issues
noted



Training



Assessment
o
f appropriate i
nstitution personnel
attended AusAID
-
led training

OASIS training has taken place with positive feedback
from the UoA team

No issues
noted