Data integrity: Departments must establish and implement systems that ensure that transactions are properly authorized and recorded in an accurate and timely manner in official University records.

Principles:

• Data models must contain controls to ensure that data is synchronized and reconciled within and between operating units.
• Systems are secure, stable, reliable, responsive, and accessible.
• Financial transactions are recorded correctly, can be readily retrieved, and are safeguarded from improper alteration.
• User needs are met.

Responsibilities:

• Segregation of duties: No one individual is allowed complete control over all key processing functions, including recording or authorizing transactions and receiving or disbursing funds. A second person is assigned to review work for accuracy, timeliness, and honesty if insufficient personnel requires one person to perform all key processing functions.



• Support of post-authorization review: Transactions are reconciled monthly and must contain sufficient detail and backup documentation to support internal and external audits and must be retained for periods specified in the University Records Disposition Schedules Manual.

Questions? For information about data integrity, contact Administrative Computing and Telecommunications, (858) 534-1853. For information or comments on the Administrative Responsibilities Handbook, contact Laura Osante, (858) 534-0660.