Internal Controls and Accounting

Internal Controls and Accounting (ICA) is a team within UC San Diego’s Business and Financial Services, responsible for financial reporting, internal controls, and core accounting activities. Our high-performing certified accountants, forensic analysts, and financial and audit professionals ensure the accuracy, integrity, and compliance of the university’s financial records in alignment with Generally Accepted Accounting Principles (GAAP), Governmental Accounting Standards Board (GASB) standards, University of California and campus policies and federal audit requirements.

ICA oversees General Ledger and Financial Consolidation, Campus Accounting, Payroll Financial Management, Capital and Plant Accounting, Central Reconciliation, Internal Controls, Fiscal Close and Audit Administration, Taxation, Equipment Asset Management and Financial Reporting Controls and Analysis. ICA also manages the strategic design of the Fixed Assets, General Ledger, and Advanced Access Controls modules in Oracle Financials Cloud, reconciles the UCPath Labor Ledger, maintains the Campus Asset Management System (CAMS), and administers governance over the Chart of Accounts in accordance with the UC Common Chart.

ICA plays a critical role in financial stewardship and compliance, ensuring effective cash handling controls, capital asset management, tax reporting, and financial system access. During the monthly and fiscal year-end close, ICA collaborates with departments, Vice Chancellor financial offices, and Oracle subledger module leads and ITS to consolidate transactions into the general ledger for accurate financial reporting.

ICA domain leads, as subject matter experts, play a pivotal role in process improvement initiatives, leveraging technology to drive efficiency, support enterprise system implementations, and enhance integration and optimization efforts. They ensure that accounting procedures and internal controls are seamlessly embedded throughout system design, configuration, testing, and adoption. ICA also facilitates external financial audits and works closely with the UC Office of the President to uphold systemwide internal control standards that safeguard university resources, support compliance efforts, and ensure the preparation and submission of comprehensive financial data.

WHAT WE DO – ICA’S FUNCTIONAL WORK DOMAINS

The Internal Controls and Accounting (ICA) team ensures financial integrity, compliance, and efficient reporting for UC San Diego. Through oversight, reconciliations, and policy enforcement, we support accurate financial management and institutional accountability. There is a wealth of knowledge and expertise within the teams which include:

General Ledger, Financial Consolidation and Taxation: Serves as a control point to maintain the integrity of the general ledger, Chart of Accounts, subsystem integration, and reconciliation, ensuring compliance with UC Common Chart of Accounts standards and UCOP policies. Monitors financial metrics and fluctuations, oversees agency funds, and manages quarterly sales and use tax filings, non-payroll income tax withholding, and the Glacier Nonresident Alien Tax Compliance system for international payments. Coordinates monthly and fiscal year-end close processes, collaborating with subledger leads and central offices across the university’s three entities—Campus, Foundation, and Health System—to ensure accurate and timely ledger closure. Leads the preparation of UC San Diego’s Detailed Financial Schedules and executive presentations. Provides ongoing compliance support and oversees critical processes related to general accounting responsibilities.

Payroll Financial Management: Manages UCPath Labor Ledger payroll reconciliations, payroll data integrity and accuracy, and the posting of payroll-related journal entries, aligning with UC systemwide policies and controls. Collaborates with the UCOP Payroll Coordination & Tax Services Unit, UCPath Center, and UC San Diego’s HR-Payroll team to implement payroll accounting policies, compliance measures, and procedural enhancements. Provides leadership in campus-wide payroll financial management, including adherence to regulatory requirements at the federal, state, and UC levels. Actively participates in strategic initiatives related to payroll subledger maintenance, system enhancements, and cross-functional collaboration to optimize payroll accounting operations, reporting capabilities for financial units, enabling data-driven decision-making and audit preparedness.

Internal Controls & Fiscal Close: Leads fiscal close coordination and is the primary contact for financial statement audits, including management of audits for financial, Uniform Guidance, NCAA and internal audits. Provides coordination required to complete almost 300 fiscal close procedures and serves as UC San Diego’s campus liaison to UCOP. Facilitates reviews of draft financial statements with division leadership and with external auditors and supports the publication of UC San Diego’s annual financial statements. Manages administration of the Advance Access Control module of Oracle Financials Cloud, supports financial system access, procedures for Internal Controls Policy, and compliance initiatives including training for financial internal controls and cash handling controls (BUS-49).

Equipment Asset Management: Serves as the central office overseeing the control of inventorial property held in custody by all campus departments which includes University Inventorial Equipment, Government Inventorial Equipment, Other Government Property, and Other Inventorial Items, as defined in BFB-BUS-29. Equipment Asset Management supports the full life-cycle management of assets by issuing identification tags, administering the University’s property system of record Campus Asset Management System (CAMS), and facilitating the UCOP and Federally required biennial physical inventory.

Financial Controls/Campus Accounting: Manages financial control, intercampus transactions, recharges, inter-location fund transfers, auxiliary accounting, and student accounting services. Facilitates the reconciliation of university systems with external vendors, support federal, state, and UCOP reporting requirements, and maintain compliance with financial regulations. Monitor revenue generated from tuition, housing, auxiliary enterprises, federal grants, loans, and scholarships through account reconciliations, loan management, and financial reporting, and provide strategic financial guidance to campus departments and support to ensure balance sheet accuracy. Provides accounting oversight for Student Financial Services, Financial Aid, and UBIT compliance and serves as subject matter experts for the Student Information System implementation.

Central Reconciliation: Provides guidance on financial reconciliations between systems, serving the campus community via the Financial Help Line and Services & Support site, and informs development of reporting, communication, and training strategies in support of department fund managers and financial teams. Central Reconciliation ensures the accuracy and completeness of UC San Diego’s financial records through advanced analysis, reporting, and policy recommendations. They collaborate with departments and financial units in strategic projects to resolve complex issues and contribute to high-level financial decision-making.

Capital/Fixed Assets Accounting: Manages the full lifecycle of the university’s capital assets, ensuring accuracy, compliance, and financial integrity. This team oversees reconciliations, audits, and administration of Capital Projects in PPM and the Fixed Asset Module, ensuring alignment with GASB standards and mandates set by the UC Office of the President (UCOP). Supports strategic financial planning, regulatory compliance, and accurate asset management within the university. Manages capital assets for the campus and works with UCOP for consolidation, reconciliations, and compliance with GASB 87 and 96 and UCOP mandates. Supports year-round fiscal close for capital projects, depreciation, and debt services. Serve as subject matter expert and functional business owner for the Fixed Asset module within the Oracle Financial system.  Leads the university's efforts to implement and maintain compliance with GASB Statement 87 (Leases) and GASB Statement 96 (Subscription-Based Information Technology Arrangements).  Coordinates external parties, key administrative offices at UCOP, other UC campuses, UC San Diego central administrative offices and individual campus departmental/unit offices.  

Financial Reporting Controls and Analysis: Ensures accurate financial statements through policy development, variance analysis, balance sheet account monitoring and transaction validation. Supports BFS initiatives and serves as subject matter expert in audits and process improvement efforts. Promotes a strong internal control environment by strengthening financial oversight contributing to training and assisting financial units in building skills in analysis including deficit balance management, internal controls over financial reporting, and use of technology and tools toward efficient accounting procedures. Supports monitoring of deficit balance management in accordance with UC San Diego policies.

Physical Address

University of California, San Diego
Torrey Pines Center South (TPC/S)
10280 North Torrey Pines Rd
Suite 485
La Jolla, CA 92037 (Map)

Mailing Address

University of California, San Diego
Business and Financial Services
Internal Controls & Accounting (ICA)
9500 Gilman Drive, Mail Code 0953
La Jolla, CA 92093-0953

Note:  The TPCS garage is open 6 a.m. - 6 p.m., Monday - Friday. Other times are considered after hours; a gate card is required for garage access. Limited guest parking is available; payments are accepted exclusively via the ParkMobile app. Note: It's a good idea to download the app beforehand as garage Wi-Fi and cell signals are weak.

The best way to contact our teams is through the UC San Diego Services & Support (SNS) portal. The queues are managed by several subject matter experts to ensure prompt responses, even if someone is out of office.  Below are some common topics with links to more information or forms to complete that may be helpful prior to submitting a case.

Additional help options are available: visit the Finance Office Hours Support page to view the most updated schedule of Office Hours and link to the ICA Zoom session or to schedule a one on one session with an ICA team member go to the Meet with ICA page.