Responsibility for Internal Controls

The administrator who is responsible for the accomplishment of goals and objectives is also responsible for establishment, maintenance, and monitoring of the internal control system which helps ensure the accomplishment of those goals and objectives. He or she is responsible for the sound financial condition of the unit, protection of the university’s assets including its human resources, and compliance with federal, state, and University rules, regulations, and procedures. He or she must ensure that the funds entrusted to the unit are used appropriately.

The administrator may delegate some of the related duties but cannot delegate accountability.