Missouri State University

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System Operations Manual 

Legal and Audit

  1. LEGAL SERVICES

    All legal issues are to be handled through the University General Counsel.   After consultation with General Counsel and approval of the Board of Governors, the Chancellor of the West Plains Campus may determine the need to use local (West Plains) legal services.

  2. INTERNAL AUDITING

    The University Internal Audit Department reports to the Board of Governors.   Their audit coverage includes the various systems and records of all three campuses (Springfield, West Plains, and Mountain Grove).  Internal audits of West Plains and Mountain Grove functions and records will be covered through the regular internal audit cycle and/or special requests.

  3. EXTERNAL YEAR-END AUDIT

    External Year-End Audit - System Responsibility.  The external auditors will audit the entire system as a whole except for the Federal financial aid programs.  The external auditors will have to perform separate Federal audits since both the West Plains Campus and Springfield Campus have separate appropriations for Federal student financial aid.

    • The bid process for the contracting of external auditors will be done by the Springfield Campus.
    • The Springfield Campus will coordinate the date of the interim work and the field work of the auditors.
    • The West Plains Campus will need to provide the information to Springfield as outlined under the Financial Services -  Year-End Reporting section of this document by the date requested by the Springfield Campus.
    • The writing of the combined year-end financial statements will be done on the Springfield Campus.