Skip to Search Skip to Navigation Skip to Content

Section 1: Internal Control

Control Environment

Effective Date:

06/21/11

Approved By:

Lenora Chapman, Associate Vice President for Financial Affairs

Last Revised On:

05/06/2016

For Assistance Contact:

Assistant Vice President for Financial Affairs and Controller

PURPOSE/SCOPE

To provide an overview of the Control Environment element of internal control.

AUTHORITY

University of Texas (UT) System policy UTS142.1 – Policy on the Annual Financial Report assigns direct responsibility to the Institutional Financial Reporting Officer to establish internal controls over the preparation of the Annual Financial Report. 

The control environment is an essential element of effective internal control.



UNIVERSITY GUIDELINES

A control-conscious environment is critical to achieving effective internal control. At The University of Texas at San Antonio (UTSA) this includes, but is not limited to establishing and maintaining a culture of high ethical standards that are supported by management; ensuring that employees understand the importance of internal control and their respective roles in the process; and holding employees accountable for their internal control responsibilities. For more information see Financial Management Operational Guideline (FMOG) - Fiscal Accountability and Stewardship of University Resources, Management Assessment Tool, and Handbook of Operating Procedures 4.01 - Code of Ethics.

For an overview of internal control see FMOG - Internal Control Overview.



DEFINITIONS

Term Description

Financial Reporting Officer

The UTSA Associate Vice President for Financial Affairs is designated as the Financial Reporting Officer.

REFERENCES/LINKS

RELATED FORMS/WORKSHEETS

None at this time.


REVISION HISTORY

Date Description

05/06/16

Update to The University Guidelines.

01/09/15

Updated broken links.

06/21/11

New guideline published.


In All We Do, We Do With Excellence - Every Person - Every Day - Every Job
         

Operational Guidelines

Helpful Links