Administrative Responsibilities

Read about administrative officials' responsibilities in the area of accountability.

Accountability

The chancellor delegates accountability for resource management to the head administrative official of each unit. These officials are accountable for managing their assigned resources by delegating tasks and setting up accountability structures.

Principles

• Individuals cannot delegate accountability to levels higher than their own.
• Tasks shall be delegated only to qualified people who are actively performing the tasks and are knowledgeable of policies and procedures.
• Individuals are given the authority to carry out their assigned duties.
• Delegated tasks are properly performed and monitored.
• Delegation of duties is documented and kept up to date.

Responsibilities

• Maintaining an effective accountability structure: Administrative officials assure that key controls exist and are working as intended, and clearly define areas of responsibility by assigning duties to individuals who are properly trained, can make sound judgments, do not have conflicting duties, and fully understand what is expected.
• Safeguarding information: Administrative officials assure that private and sensitive information is used, handled, documented, and disposed of appropriately.
• Reviewing of delegations periodically: Administrative officials also assure that all delegations are reviewed on a regular basis so records are accurate, complete, current, and secure.
• Preparing and reviewing budgetary and financial transactions: Both a preparer and a reviewer of transactions should understand all relevant regulatory requirements, UCSD systems and policies, and the purpose of the transactions being processed. Transactions, along with any supporting documents, should be properly explained to reviewers on a timely basis.

Read about administrative officials' responsibilities for ensuring that purchase and subsequent payment of products and services comply with policy and approved methods, and meet business, agency, and legal requirements.

Principles

• Avoid exposing the University to legal and financial risks by enforcing policies and procedures to ensure that all regulatory, agency, and accountability requirements are met in advance of an acquisition or commitment for products and services.
• Allow for payment within the accepted terms and conditions by ensuring that unauthorized faculty and staff do not enter into unofficial commitments and do not execute informal contracts and agreements on behalf of the University.
• Support established supplier and provider relationships so that products and services are acquired with favorable terms and conditions and the University receives the best value.

Responsibilities

• Purchases of products and services comply with published UCSD Buy & Pay policies to fulfill the requirements for competition, are negotiated according to the specific requirements for the commodity/service, satisfy contractual requirements for preapprovals and indemnification certification, and do not otherwise compromise the public trust.
• Requests for payment of invoices and/or reimbursements are not submitted for processing and charges of expenditures to UCSD's procurement card, Express Card, are not made without meeting all requisite policy, approvals, and certification.
• Transactions that are not in compliance with policy are dealt with to ensure that approvals and certifications are executed, even if this requires after-the-fact actions, and those responsible for unauthorized transactions receive proper training and are made aware of consequences.
  • After-the-fact procurement is not recommended because it can cause additional risk to the University by not having standard terms and conditions established upfront with the supplier. However Integrated Procure-to-Pay Solutions recognizes that there are situations where after-the-fact purchases occur. When this happens use the Goods or Services iRequest and select the option that indicates that goods and/or services have already been received.

Read about administrative officials' responsibilities in the area of conflict of interest.

Conflict of interest

UCSD employees must disqualify themselves from participating in a university decision when a financial conflict of interest is present.

Principles

• An atmosphere free of conflict of interest must be provided to all UCSD employees.
• Employees participating in outside activities on behalf of the university must perform their functions ethically and objectively.
• Competing interests must be balanced to maintain research integrity, protect student interests, and foster an open academic environment.
• Financial interests must adhere to regulations incorporated in the Conflict of Interest Code.
• A systematic review of financial disclosures from principal investigators, co-principal investigators and/or key personnel must disclose any financial interests prior to the acceptance of gifts, contracts or grants from certain governmental and non-governmental sponsors.

Responsibilities

• Sources of income over $500: Designated employees who make or participate in decision making that may affect personal financial interests must file a financial disclosure statement.
• Before goods and services can be provided by employees and near relatives, the university Purchasing Office must determine that goods or services are not available from any other source.
• Decisions that may create a conflict of interest in the selection of any goods and services must be described and submitted on a "disqualification statement."
• Disclosures: Academic appointees, principal investigators, co-principal investigators and/or key personnel must disclose any financial interest prior to the acceptance of gifts, contracts or grants from certain governmental and non-governmental sponsors.

Read about administrative officials' responsibilities in the area of data integrity.

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 (PDF).

Read about administrative officials' responsibilities in the area of financial management.

Financial management

Administrative officials must manage resources in an efficient, cost-effective manner.

Principles

• Annual budgets delineate the resources necessary to achieve goals, measure financial performance, and provide a realistic view of the projected cost of operations.
• Units operate within budget and eliminate projected deficits.
• Significant budget variances are accounted for, evaluated, and addressed.
• Expenditures comply with relevant policies, rules, and regulations.
• Financial consequences are evaluated before existing activities are changed or eliminated and new activities begin.
• Significant transaction errors and changes in business conditions are properly addressed.
• Anticipated benefits are greater than or equal to costs.
• University resources are used as intended.

Responsibilities

• Planning and budgeting activities: The budget process begins with a mission statement that identifies, implements, and evaluates activities required to achieve university goals and objectives. Gathering and analyzing data should be performed in a consistent manner, with sufficient detail and descriptive narrative to clearly portray how operations are financed and how risks are managed.
• Creating, monitoring, and evaluating financial data: Care should be taken that the classification of costs entered into the financial systems results in a fair representation in the university's financial statements. Monthly financial reports should accurately represent budget to actual fiscal activity, identify funding sources, and categorize expenditure data to help identify future trends and highlight problem areas. Sampling of financial transactions ensures that expenditures are appropriate and that the cause for any significant variation is understood.
• Safeguarding university assets: Assets must be protected from loss or unauthorized use. Annual equipment inventory reviews documenting adjustments to asset records are conducted. Review of delinquent account balances and collection/ write-off efforts occur on a periodic basis. Cash or cash equivalent collections must be accounted for, secured properly, and deposited in a timely manner.

Read about administrative officials' responsibilities in the area of regulatory compliance.

Regulatory compliance

Employees who conduct transactions that affect University funds must comply with laws, regulations, and special restrictions.

Principles

• Individuals who violate laws/ regulations while on University business are held personally responsible and face punitive actions.
• Fraudulent or illegal business is reported immediately.
• Each unit is responsible for the restitution of any disallowance due to noncompliance with laws, regulations, or special restrictions.
• Employees conducting university business transactions are responsible for staying abreast of changing legal and regulatory requirements.
• Legal/ regulatory requirements and donor-imposed restrictions shall be maintained on record with the university and readily accessible.

Responsibilities

• Financial reporting compliance: Transactions must follow Generally Accepted Accounting Principles (GAAP) and must be applied consistently. Sources and uses of funds must be aggregated by type of activity and in accordance with use restrictions. Revenue is reported when earned, and expenditures are reported when goods or services are received.
• Reporting to sponsoring entities: Adherence to Office of Management and Budget (OMB) Circulars and/ or Federal Acquisition Regulations (FAR) is required. Two primary OMB Circulars, OMB Circular A-21 and A-110, should be reviewed for compliance requirements.
• Regular audits: Financial reporting systems must be open to internal and external review. External auditors must be cleared and coordinated by the UCSD external audit coordinator.