Financial Services Manual (FIN)

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Effective: 7/1/1996

Revised: 3/1/2005

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FIN 205–02: Coordination of Audits by Taxing Authorities

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Purpose

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To monitor university audits by government taxing authorities

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Source

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University policy

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Policy

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The vice president for finance and deputy treasurer has university-wide liaison responsibility for university audits performed by the Internal Revenue Service, the Arizona Department of Revenue, and the Department of Economic Security. Governmental taxing authorities should promptly notify the vice president for finance and deputy treasurer of audits planned for organizations financially related to ASU before the audits begin.

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Procedure

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Any department that receives notice of an audit or receives an inquiry that could lead to an audit by a governmental taxing authority is to notify Financial Services. The vice president for finance and deputy treasurer then will respond to requests for information from the taxing authority.

Any organization financially related to ASU that receives notice of an audit or receives an inquiry that could lead to an audit by a governmental taxing authority is to promptly notify Financial Services. The vice president for finance and deputy treasurer, in conjunction with the provost/vice provost/vice president responsible for the organization, will provide coordinating assistance among the university, the related organization, and the taxing authority. The vice president for finance and deputy treasurer may respond to the taxing authority’s requests for information about the financially related organization.

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