UC Financial Management
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1 The University of California UC Financial Management Kirk Lew Assistant Vice Chancellor Financial Affairs University of California, Santa Cruz November 2010
2 Topics Purpose Role Responsibilities Support 2
3 Let s Play Who wants to be a Business Officer! 3
4 SLIDE OF FAME 2010 (SF)? 2008 (SF) Irvine/Rivers ide 2007 (SF) Rivers ide 2006 (SF) Santa Cruz 2005 (SF) Santa Cruz 2004 (SF) Irvine/Rivers ide 2004 (NB) Rivers ide 2003 (SF) San Francisco 2001 (Brk) Merced/Santa Cruz/UCOP 2000 (Oak) San Francisco 4
5 Importance of the University Purpose 533,821 students (including UNEX) 134,912 faculty and staff 57 Nobel laureates $21.2 billion in 2009 spending > 1.87 million degrees conferred > 3 million patient visits annually > 36.3 million library volumes > 600 research centers, institutes, programs 5
6 The Influence of a Transaction Role Transaction General Ledger Fund Activity Repts UC Financial Repts Audit Findings Management Repts Strategic Planning Policy Decisions Credibility 6
7 Planning and Budgeting Strategic planning Budgeting Policies and procedures 7
8 A Success-Oriented Work Environment Competent, knowledgeable staff Resources to succeed Clear performance expectations Training and support Objective performance appraisals Open communications Improvement-orientation 8
9 Delegating Authority Officially recorded, approved, reviewed Cannot delegate more than you have Designee must be qualified and capable Clear accountability trail Monitor for continued relevance 9
10 Transaction Processing - Preparer Responsibilities Understand process Know basic policies and regulations Code transactions properly Respond to edit messages 10
11 Transaction Processing - Reviewer Responsibilities No conflicting duties Check for accuracy, appropriateness Check for policy compliance Investigate and resolve issues Designate qualified back-up 11
12 Maintaining Internal Controls Separation of duties Asset control Booking of entries Comparison / transaction review Periodic risk assessment Reorganization Regulatory changes Cost-benefit Trust is not a control 12
13 Proper Accounting Account codes Assets, liabilities, revenue, expense Fund codes Allowable usage Subaccount - object codes Expense classification 13
14 Accurate Financial Reporting Public & Executives Management & Operations Fund Management & Reporting 14
15 Monitoring and Evaluating Financial Data Ensure locally-generated data is accurate Compare budget to actual figures Review revenue and expenses Investigate significant deviations Correct errors before next ledger cycle Document corrective actions 15
16 Managing Information Systems Physical Security Access to data controls Logon ID s and Passwords Applications / Data Security Separation of duties Programming change controls Programmer background checks Backups and disaster recovery 16
17 Safeguarding Valuables Records / Information assets Cash receipts, petty cash, change funds Inventories Inventorial assets 17
18 Reacting & Responding to Audits External audits Fairness of financial results Regulatory compliance - A-133 Audit Evolving environment Internal audits Compliance with policies Adequate controls Efficiencies 18
19 Managing Cash Separation of duties Accountability Physical security Prompt deposit Credit card information security Secure payment gateways Monitoring and reconciliation 19
20 Managing Receivables Prompt billing Monitoring Follow-up (Dis)incentives - activity holds Collection efforts and write-offs 20
21 Monitoring Conflict of Interest Business must only benefit UC UC employee or close relative may not personally gain from any transaction Formal reporting and evaluation process 21
22 Tracking Support Group Activities Same stewardship responsibilities Require ongoing recognition of the Chancellor Use of the University name restricted 22
23 Where to Get Help Controller s Office Accounting Office Planning and Budget Office Internal Audit and Advisory Services Office Sponsored Projects Office Campus Ethics and Compliance Officer Conflict of Interest Coordinator Cash Handling Coordinator Support 23
24 Support 24
25 Selected Resources Support BOI Supplemental Presentation Notes OI_Financial_Management_Notes_08Nov.doc UC Business and Finance Bulletins UC Accounting Manual UC Santa Cruz Financial Management Guides spx 25
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