Robert Morris University

“The form is completed by the accounting staff/chief accounting officer and controller's group and is reviewed in detail by both the chief accounting officer and the senior vp of finance. Another internal review is conducted by the general counsel, senior vp and the president of the university. The return is then reviewed and approved by the audit and risk committee of the board with a copy provided to the full board of trustees prior to filing.”

“Employee conflict of interest- officers and key employees are identified annually shortly after each calendar year end when w-2 wage amounts are calculated and key employees can be identified. Each officer and key employee is contacted individually referencing the officer and key employee conflict of interest portion of the policy of ethical practices. A copy of the officer and key employee conflict of interest form is sent to that group with a request to complete and send responses to the chief accounting officer. She and the director of internal audit review and evaluate the responses. Exceptions are disclosed to the executive committee of the board.”

“All salary increases and compensation payments must have two levels of approval. If two levels of approval are not available internally, the compensation committee meets annually (or more frequently if needed for new employees or out of cycle amendments to existing arrangements) to approve in advance of any payments. The committee will only have members without a conflict of interest with respect to the compensation arrangements being discussed. The committee considers duties and external benchmark data to consider wages and benefits, including non-standard fringes, and will contemporaneously document in writing how its decisions were reached (including date, terms, data used, members of committee present and voting, and the recusal of any members due to a conflict and nature of the conflict).”

“Our financial statements are available upon request.”

“Food service: program service expenses 6,988,332. Management and general expenses 23,798. Fundraising expenses 424,640. Total expenses 7,436,770. Service contracts: program service expenses 4,282,095. Management and general expenses 14,582. Fundraising expenses 260,198. Total expenses 4,556,875. Consulting: program service expenses 3,106,217. Management and general expenses 10,578. Fundraising expenses 188,746. Total expenses 3,305,541. Repairs & maintenance: program service expenses 1,211,591. Management and general expenses 4,126. Fundraising expenses 73,621. Total expenses 1,289,338. Print & materials: program service expenses 535,350. Management and general expenses 1,823. Fundraising expenses 32,530. Total expenses 569,703. Recruiting: program service expenses 528,235. Management and general expenses 1,799. Fundraising expenses 32,098. Total expenses 562,132. Occupancy: program service expenses 508,119. Management and general expenses 1,730. Fundraising expenses 30,875. Total expenses 540,724. Officials & scorekeepers: program service expenses 496,364. Management and general expenses 1,690. Fundraising expenses 30,161. Total expenses 528,215. Other business expenses: program service expenses 571,084. Management and general expenses 1,945. Fundraising expenses 34,701. Total expenses 607,730.”