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Expenditure Accountability Checklist

Learn about internal control strategies that help establish accountability for expenditures.

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Divide responsibility

  • Divide the responsibility for processing financial transactions between at least two people.
    • Example: Delegate the task of preparing transactions to one employee and approving transactions to another.

Note: If you don't have enough employees to divide duties, create a division of responsibility by contacting another department within your same vice chancellor area.

Establish an alternate approver

Establish an alternate approver so:

  • Financial transactions can be processed when the primary signature authority is unavailable
  • Employees with signature authority do not authorize their own reimbursements, entertainment, and travel expenses
  • Employees do not authorize payments to or reimbursements for a direct superior

Review fund guidelines

Review fund guidelines to ensure that expenditures are in compliance.

For more information, see:

  • Federal Grants:
    • Cost Principles for Educational Institutions (OMB Circular A-21)
    • Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations (OMB Circular A-110)
  • Endowments: The terms and conditions of the specific bequest
  • Extramural awards: The terms of the award, sponsor-approved budget, and any other sponsor requirements

Cancel or change authorizations

Promptly cancel or change authorizations in the Business Unit Management Tool (Marketplace or MyPayments) or IFIS (MyTravel) when employees:

  • Transfer out of the department
  • Assume other duties that don't require signature authorization
  • Terminate employment with UCSD
  • Make name changes
  • Change the type of financial transactions they're responsible for

Sample completed transactions

Sample completed transactions to determine the efficiency of the process you're using.

Review transaction reports

Review financial transaction reports in a timely manner.

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Notice: Accounting Manual D22-4-17: Delegation of Authority and Signature Authorization is the source for this policy.

Note: this page has a friendly link that's easy to remember: http://blink.ucsd.edu/go/accountability