Robert Morris University

“The form is completed by the accounting staff/assistant controller, and controller's group and is reviewed in detail by the chief accounting officer, controller & assistant treasurer. Another internal review is conducted by the cfo, vp of business affairs & treasurer, general counsel and vp for legal affairs and risk management 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 assistant controller. Responses are evaluated and discussed with the vice president for legal affairs and risk management as necessary. Summary results are disclosed to the audit & risk committee and the board chair.”

“All salary increases and compensation payments must have two levels of approval. For senior positions for which there are not two levels of internal approval available, 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 7,794,054. Management and general expenses 9,624. Fundraising expenses 216,546. Total expenses 8,020,224. Service contracts: program service expenses 9,674,268. Management and general expenses 11,946. Fundraising expenses 268,785. Total expenses 9,954,999. Consulting: program service expenses 3,543,947. Management and general expenses 4,376. Fundraising expenses 98,463. Total expenses 3,646,786. Misc other: program service expenses 1,430,042. Management and general expenses 1,766. Fundraising expenses 39,732. Total expenses 1,471,540. Repairs & maintenance: program service expenses 1,450,495. Management and general expenses 1,791. Fundraising expenses 40,300. Total expenses 1,492,586. Officials: program service expenses 625,390. Management and general expenses 772. Fundraising expenses 17,376. Total expenses 643,538. Printing & materials: program service expenses 631,815. Management and general expenses 780. Fundraising expenses 17,554. Total expenses 650,149. Recruiting: program service expenses 395,714. Management and general expenses 489. Fundraising expenses 10,994. Total expenses 407,197. Utilities: program service expenses 270,019. Management and general expenses 333. Fundraising expenses 7,502. Total expenses 277,854. Advertising: program service expenses 159,198. Management and general expenses 197. Fundraising expenses 4,423. Total expenses 163,818.”