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Section 1: Internal Control

Control Environment

Effective Date:

06/21/11

Approved By:

Lenora Chapman, Associate Vice President for Financial Affairs

Last Revised On:

n/a

For Assistance Contact:

Assistant Vice President for Financial Affairs and Controller

(210) 458-6914

PURPOSE/SCOPE

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

AUTHORITY

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


UNIVERSITY GUIDELINES

A control-conscious environment is critical to achieving effective internal control. This includes, among other things, establishing and maintaining a culture of high ethical standards that are supported by management, and ensuring that employees understand the importance of internal control and their respective responsibilities. For more information see UTSA Financial Management Operational Guideline (FMOG) Fiscal Accountability and Stewardship of University Resources, the UTSA Management Responsibilities Guide, and UTSA 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

06/21/11

New guideline published.


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