Information and Communication
| Effective: | 06/21/11 | Approved By: Senior Associate Vice President for Financial Affairs and Chief Financial Officer | |
| Revised: | 01/05/24 |
For Assistance Contact: Controller
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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. Pertinent information must be identified, captured and communicated in a form and time frame that enables employees to carry out their responsibilities. UTSA information systems must produce reports containing operational, financial and compliance-related information that make it possible to run and control the university. This includes both internal and external communication of financial and non-financial information, such as external events, activities and conditions necessary to inform business decision-making and external reporting.
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, Financial Affairs website, Campus Safety Resources, and the ORI.utsa.
For an overview of internal control, see fmog.0101.utsa.
Related Forms
None at this time.
