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Introduction to the department:

 The Department of Control and Internal Audit was established, i.e. it became independent in its work and became a separate department in its own right in 1992 after being a division affiliated to the Financial Affairs Department and was administratively linked to the President of the University according to the organizational structure of Tikrit University

 The department accompanies its work since the inception of the financial transaction and the needs of the university departments concerned to maintain their academic work and answer the reports of the Financial Supervision Bureau to the observations diagnosed on the performance of the university in coordination with the relevant colleges.

 The university and all its cadres were able, with exceptional efforts, to start an alternative site despite all the administrative difficulties that surrounded it starting from transferring the central University account to an alternative government bank and the lack of work space due to the small size of the building on the one hand and the large number of departments on the other hand and the lack of resources allocated to the university after the attacks of ISIS terrorist groups. The university started to receive its students in the alternative location on 4/1/2015 until the date of return to its original location in Tikrit.

Return and Departure Period after Displacement:

 The university started its new academic year 2015/2016 after its liberation from the terrorist organization ISIS with all the hope and activity of exceptional accelerating pace by its employees to rehabilitate what was destroyed by the terrorist gangs and in record time many of the effects of sabotage were removed in spite of the small government allocations that were limited to what was provided by the Higher Committee to Support the Displaced.

 Tikrit University has witnessed and witnessing what can be described as an integrated work team in which the efforts of all its affiliates have joined forces to re-launch and has joined its counterparts of public universities harnessing its academic and scientific efforts to serve its community that operate within its environment. The Department of Control and Internal Audit had the greatest footprint in facilitating all procedures that led to the return of the university and participation in the reconstruction of infrastructure and public facilities.

Department Goal:

 The department aims to audit the application of financial laws and instructions in all financial and administrative behaviors in the presidency of the university and its colleges in order to tighten control over financial resources and revenue accrued to the university's accounting units and the application of these units of financial and accounting instructions and the extent of their commitment to the decisions and laws in force in a manner that achieves the goal of control and audit in preserving public money.

How the department works:

1. It answers the inquiries of the various formations of the university, whether written or oral, which fall within the jurisdiction of the department and approach the designated authorities in the event that the required answer is not available.

2. It audits all financial activities related to the university presidency of the exchange and registration documents and accounting records ending with the balance of the audit and the final accounts of the budget and higher education fund accounts.

3. It audits the final accounts of the university’s consulting offices.

4. Conducting field audits on the accounts of colleges, centres, and institutes affiliated with the university, according to administrative orders, by specialized committees formed for this purpose, and submitting their reports to the university’s president to take the necessary steps.

5. The formation of sudden audit committees in the event of a financial violation or when reporting on a financial violation to take the necessary steps and report these cases to the President of the University.

6. It answers the reports of the annual and semi-annual Financial Control Bureau and follows up on the liquidation of all observations, whether they are on the accounts of the university centre or the formations affiliated with it, by checking these observations and checking their liquidation with colleges and issuing circulars and financial and regulatory directives with a view to overcoming and filtering in order not to be in the future whether they were on Budget or higher education fund accounts and consulting office accounts.

7. Follow up on the monthly reports issued by the internal audit divisions in the colleges and centres of the university, which include problems and obstacles to financial work in these formations, follow up on solving such problems and liquidating them before their exacerbation, and form audit committees, if necessary.

8. Follow-up to the inventory committees in all formations of the university and also follow-up committees matching the results of the inventory through the directives to chair the audit managers in these formations of these committees.

9. It participates in all administrative committees through the membership of auditors in these committees, which are the Promotion Committee, the Salary Determination Committee, the Political Term Duration Calculation Committee, the Salary Adjustment Committee, the Service Addition Calculation Committee, and the Title Change Committee.

10. It participates in the financial and engineering committees such as the inclusion committees and the committees for opening and diagnosing tenders for contracts, whether those on the investment plan accounts or small contracts and internal tenders at the expense of the operational budget.

11. Participation in all investigative committees formed in the university presidency

12. It follows up on the implementation of the audit programs prepared by the university's formative auditors and follow up on the performance of the auditors by following up on the extent of commitment to implement these programs.

13. It answers the mails and reports received from the Office of the Inspector General regarding financial and administrative corruption cases that occur in all university formations and follows up on the implementation of the recommendations of the records of the investigation and auditing committees issued by the Inspector's Office as well as issued by the university.

Department's Tasks and Duties:

The tasks and duties of the department lie on the basis of the tasks assigned to the three divisions, namely:

A- The Financial Auditing Division: where it is divided into units whose tasks are assigned by special employees (The Budget Unit and The Operating Budget Unit). The most important tasks and duties assigned to this division are:

1- Control and audit cash receipts, exchange vouchers and registration documents, and ensure that the disbursements were made according to the allocation approved in the budget.

2- Ensuring the correctness of posting transactions to and from accounting records.

3- Control and audit the salaries, wages, allocations and other expenses and their compliance with all financial and accounting instructions and decisions.

4- Control the advances, the work of the temporary and permanent committees, and the advances of dormitories.

5- Participating in the membership of the various committees.

6- Contributing to the work of internal control and exercising powers.

7- Participating in the assets inventory works by matching the assets in the inventory lists with their (actual) book balances.

8- Carry out the tasks assigned by the director of the department, which pertain to the nature of the supervisory work.

9- Carry out a sudden inventory count of the university funds.

10- Answer to inquiries received from university formations through official mails.

11- Carry out oversight visits to university formations and submit reports thereon to the director of the department.

B- Administrative Audit Division:

1. It ensure that the university meets the goals and public policies.

2. It audits transactions, agreements, decisions and administrative activities and ensurs that they are in line with the legislation in force.

3. It checks the recommendations of the internal committees, and any decisions related to the goals and general policies of the university that have an administrative impact.

4. It verifies good management of human resources, resources, assets and public assets in an efficient and effective manner.

5. This division verifies that the necessary procedures are in place to ensure the safety of public resources and assets and their enhanced documentation and to verify their use has been made in accordance with the objectives set.

6. To check periodically on the annual plans for the formations inside the university and to ensure that these formations achieve the goals set efficiently and effectively.

7. To check on the extent of commitment of all university cadres to the tasks and duties specified in the job description of each of them in order to achieve oversight of institutional performance.

8. Performance is evaluated in all areas of work on the basis of a comparison of what has already been achieved with what is included in the annual plan for each organizational level.

9. It verifies that all necessary measures have been taken to validate and authenticate records, , documents and data of administrative impact.

10. It oversees the work of the audit, investigation and grievance committees in a manner that ensures the integrity of administrative decisions and their consistency with the applicable legislation, evidence and approved procedures.

11. It examines and verifies the conformity of data contained in the reports of administrative units with reality through field trips and sudden inspections.

12. It verifies the implementation of all approved plans and programs and submits periodic reports to its immediate director.

13. It verifies the integrity of the performance methods and work procedures and recommends canceling or amending everything that impedes effective performance or effective control.

14. It prepares the draft monthly report, and whenever necessary, on the internal / administrative control work, achievements and observations.

15. It participates in preparing the guide of the internal audit procedures.

16. It verifies that the various administrative units in the department make the corrective actions mentioned in the audit reports.

17. It performs any other tasks assigned to it and fall within the scope of the unit and within its tasks and job responsibilities.

C- Reports Follow-up Division:

1 - Receiving reports and observations from external regulatory authorities (the Ministry / Federal Financial Supervision Bureau / Office of the Inspector General) through the department and sending them to the relevant institute or college.

2- Follow-up to the reports of the institute or college.

3- Noting the extent to which the answers to all the paragraphs and observations in the reports are met.

4- Sending answers to the concerned authorities.

5- Contributing to the audit work on budget accounts according to the tasks schedule prepared by the department.

6- Participating in supervisory visits to institutes and colleges affiliated with the university through the working teams formed in the department.

7 – It answers questions received from university formations.

8- Carrying out the tasks entrusted to this division by the director of the department which is related to the supervisory work

Tasks and objectives of the Control and Internal Audit Department

   

Tasks

Objectives

Control and audit cash receipts, exchange vouchers and registration documents, and ensure that the disbursements were made according to the allocation approved in the budget.

Verify compliance with applicable laws, regulations, instructions and procedures

Ensuring the correctness of posting transactions to and from accounting records

Ensure compliance with the plans and goals set for the university

Control and audit the salaries, wages, allocations and other expenses and their compliance with all financial and accounting instructions and decisions.

Ensuring the correctness of the financial behaviors and transactions at the university and its formations

Ensuring the correctness and efficiency of administrative procedures through performance evaluation

Control the advances, the work of the temporary and permanent committees, and the advances of dormitories.

Verify and ensure optimal use of human resources

Participating in the membership of the various committees.

Providing senior management with periodic reports based on audit visits for the purpose of evaluation and accountability

Contributing to the work of internal control and exercising powers.

 

Participating in the assets inventory works by matching the assets in the inventory lists with their (actual) book balances.

 

Carry out the tasks assigned by the director of the department, which pertain to the nature of the supervisory work.

 

Carry out a sudden inventory count of the university funds.

 

Answer to inquiries received from university formations through official mails.

 

11- Carry out oversight visits to university formations and submit reports thereon to the director of the department

 

Structure of the control and internal audit department

  • Director of the Department
  • Financial Auditing Division
  • Administrative Audit Division
  • Report Follow-up Division

A Guide to the Procedures of Control and Internal Audit Department

1- For a delegation and travel procedures to be approved, all the following documents must be available:

University order: for deans issued exclusively by the university president.

As for the faculty and staff, the university order is signed by the administrative or scientific assistant and according to the authorization granted.

Delegating Form: The delegation form is attached to the list of expenses signed by the head of the employee. As for the deans, they are approved by the university president.

Incoming stamp: The form must be stamped with the incoming stamp by the Human Resources at the Presidency to ensure confirmation of the date it was submitted for disbursement.

Hotel receipt: When the delegate has overnight at the place of his dispatch for at least one night, and he resides in a hotel, he must reinforce his dispatch by a receipt from the hotel on which the hotel phone number is fixed.

Dissociation and start date: It is necessary to accompany the Dissociation and start date order at the college or department

Fees for transportation: In the event that the dispatched person is traveling with one vehicle back and forth, he must verify his transportation by attaching a receipt signed by the official of exchange and the driver of the car in addition to the vehicle certificate and the civil ID of the driver.

2- Vehicle Accidents (Car Accidents Committee)

Collision and rolling over.

Breaking glass, car tires explosion, breaking headlights or backlights.

Stealing parts of the car and its equipment.

 The department forms a specialized committee of three members with expertise and experience from a technical and legal point of view to carry out the work of investigation of the causes of the accident. Then the committee submits its report and the appropriate recommendation to the head of the department for approval and the issuance of the university order and then the papers are referred to the car maintenance committee to perform repair work and classify the amount spent according University order.

To promote the car accident advance, the following must be attached:

University order to form.

The minutes and the decision of the Accidents Committee and the detection of damages.

Department Head Authentication.

3- To promote the student grant transaction according to Law 62 of 2012:

For the purpose of disbursing the student’s financial grant, the following documents are required:

Statements prepared by the (College Student Names Ending Committee) who are entitled to it and signed by them.

A letter from the college (grant order) with the numbers covered by the financial grant.

Presented to the Presidential Administrative Assistant for the purpose of instructing to initiate auditing and disbursement procedures.

A letter for forming a committee (listing the names of students) and a letter for forming a committee to distribute the scholarship in the college signed by the dean.

A summary of the amounts due to be signed by the committee, auditor and accountant in the college.

4- The Mechanism for Promoting and Settlement Procurement Advances and Sustainable Maintenance:

When forming the presidency of the university or colleges for a purchasing committee, the following matters are taken into consideration:

Formation of the procurement committee of three persons provided that one of them is a financial member and expressly stipulates that the formation of the committee should assume the tasks of purchasing at the most appropriate price and purpose of the purchase and the amount approved.

The committee submits an application to grant it a permanent advance in accordance with the order for its formation.

The committee shall open an accounting record (10 / a) for the purposes of controlling expenditures.

The committee shall periodically and at the imminent entry into force of the amount in its possession, submit its bills for the purpose of enhancing the advance, so as to secure the return of the principal amount to the committee, thus providing the necessary liquidity to the committee.

At the end of the committee’s tasks after the expiry of a period of 6 months, a new committee is formed according to the budget execution instructions, and the audit department discharges the old committee through the work of a mathematical settlement thereof.

5- Salaries:

For the purpose of promoting and organizing the salaries of university employees:

1. The teaching staff:

base salary + university service (100%) + certificate + scientific title + marital status and children + geographical location + position (in case of holding a position).

2. Technicians:

base salary + university service (100%) + certificate + marital status and children + geographic location + position (in case of holding a position).

3. Administrators: base salary + university service (75%) + certificate + marital status and children + location + position (in case of holding a position)

Contract fees:

_ The university’s order to contract is issued and the Contracts Unit renews their contracts every year to indicate the need for their services

Endorsement of the official to continue to work on a monthly basis.

_ The issuance of the university order to exchange for the month in question.

Maternity leave:

For instructors:

Half of the base salary + allowances for one year.

For the employee:

First 6 months (base salary + certificate + marital and children)

Second 6 months (half of the nominal salary + a full certificate + half of the marital quotas and children.

Scholarships:

PhD:

(Half of the base salary + half of the university allocations + all other allocations).

Masters:

(base salary + one-month university service only + certificate + marital and children + salary difference)

6- Summer Vacation Salaries:

The call to teaching is held exclusively during the two months of the vacation, according to the proportions that are decided for the order of the university president, and the colleges issue administrative orders for those covered by assignment from the teaching staff working in the morning studies only from the relevant departments and according to the approved percentages.

Accumulated leave balance bonus

For the purpose of disbursing the reward of a retiree and a deceased, the following documents should be brought:

Death certificate .

University order for cancellation of enrollment (original copy).

An administrative order from the college to which the person is affiliated (the original copy).

University order with accumulated leave of 180 days for retirees' transactions.

An administrative order to disengage from retirement.

A disburse order signed by the administrative assistant or a request from the curator of the deceased's heirs approved by the administrative assistant with the argument of guardianship and the inheritance system in the event of death and the check is issued for a personal status court order in respect of the deceased's relatives.

The college accountant makes a schedule of the person’s entitlement based on the last base salary multiplied by six months.

Attach a clearance certificate from the college and the presidency.

7- Requirements to research Evaluation

Issuing an administrative order by the college to form a committee to evaluate researches.

The committee shall send the research (published) submitted to it to an expert according to a form prepared for this purpose. The rate of expert ratings can be approved when research is presented in a previous promotion.

The committee shall prepare the minutes of the researches to be supported, above.

Fees of evaluation are distributed according to Instructions No. 163 of 2010, as follows:

  • (500000) Five hundred thousand dinars for authentic applied and academic research.
  • (400000) Four hundred thousand dinars for accepted applied research.
  • (300,000) three hundred thousand dinars for accepted research.
  • (200,000) two hundred thousand dinars for useful research.

Each expert who evaluates the research shall be granted a reward of (100,000) one hundred thousand dinars.

In the event that there is more than one researcher in the same research, the fees for support are divided by the number of participants, and the fees for support are blocked for the participant from outside the college or university.

After the approval of the dean, an administrative order will be issued for disburse.

All the above shall be attached to the points for the purpose of checking in order to disburse.