Skip to Search Skip to Navigation Skip to Content

Section 1: Internal Control

Information and Communication

Effective Date:


Approved By:

Lenora Chapman, Associate Vice President for Financial Affairs

Last Revised On:


For Assistance Contact:

Assistant Vice President for Financial Affairs and Controller



To provide an overview of the Information and Communication element of internal control.


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

Effective communication/dissemination of information is an essential element of internal control.


Appropriate information and communication must flow down, across, and up through the organization for an internal control system to be effective. Financial, operational, and compliance reports help make it possible to effectively carry out and control operations. An example of a financial report is the Monthly Financial Report.

In addition, management must clearly communicate control responsibilities to employees, and employees and others must have a means of reporting suspected non-compliance without fear of retaliation (see the UTSA Hotline website). Additional examples of information and communication include the Financial Area Representatives (FAR) meetings, the Procard Compliance Office website, the Business Contracts Office website, UTSA Safety Manuals, and the Office of Research Integrity and Compliance website.

For an overview of internal control see UTSA Financial Management Operational Guideline (FMOG) Internal Control Overview.


Term Description

Financial Reporting Officer

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



None at this time.


Date Description


Published new statement.

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

Operational Guidelines

Helpful Links