Information and Communication
| Effective: | 06/21/11 | Approved By: Sr. Associate Vice President for Financial Affairs and Deputy CFO | |
| Revised: | 05/13/19 |
For Assistance Contact: Sr. Associate Vice President for Financial Affairs and Deputy CFO
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Purpose/Scope
To provide an overview of the Information and Communication element of internal control.
Authority
The UTS142 assigns direct responsibility to each institution's Financial Reporting Officer to establish internal controls over the preparation of the annual financial report.
Effective communication/dissemination of information is an essential element of internal control.
University Guidelines
Obtaining and communicating appropriate information is essential for an internal control system to be effective. This includes both internal and external communication of financial and non-financial information. For an example of a financial report, refer to The University of Texas at San Antonio (UTSA)'s fmog.1.4.1.utsa.
In addition, management must clearly communicate internal 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). Other examples of UTSA sources of information and communication include the Financial Area Representatives (FAR) meetings, the Procard/Travel Card Administration Office, the Business Contracts Office, UTSA Safety Manuals, and the ORI.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. |
