Latest information on operational modifications for fall 2021 Roadrunner Roadmap

Control Activities

Effective: 06/21/11 Approved By: Sr. Associate Vice President for Financial Affairs and Deputy CFO
Revised: 05/28/21

Purpose/Scope

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

Authority

The UTS142.01 assigns direct responsibility to each institution's financial reporting officer to establish internal controls over the preparation of the annual financial report. Control activities are essential for effective internal control.

University Guidelines

An effective internal control system must include control activities at every level and in all activities of an organization.

Control activities contribute to the mitigation of negative risks, and are often established through policies and procedures. The Handbook of Operating Procedures and Financial Guidelines are examples of UTSA's policies and procedures. Other examples of UTSA and UT System policies are available on the UTSA Policies and Required Links webpage.

At UTSA, examples of control activities include but are not limited to:

  1. Segregation of duties: See fmog.1.6.1.utsa.
  2. Controls over technology: Access to information systems is restricted to protect against unauthorized access, disclosure, modification or destruction, as well as to ensure the availability, integrity and confidentiality of information. For more information, see HOP8.12 and fmog.0201.utsa.
  3. Reconciliations: Comparing information from separate sources (such as the general ledger and subsidiary ledgers) to determine whether the information is consistent, analyzing any differences, and correcting the records so that the information in both sources is accurate. For more information and examples of reconciliation, see fmog.1.4.1.utsa.
  4. Certifications and sub-certifications: See fmog.1.4.3.utsa and fmog.0201.utsa.

For an overview of internal control, see fmog.0101.utsa.

Related Forms

None at this time.


Revision History

Date Description
05/13/19 Updates to header section; minor editorial changes.
05/06/16 Update to The University Guidelines.