UC San Diego SearchMenu

Control Tracker

Learn about Control Tracker, used to document the performance and certification of control activities in compliance with SAS 112/115.

Control Tracker is a web-based application developed by UCSD to document the performance and certification of control activities within a unit in compliance with SAS 112/115.

This application will take the place of the paper "UCSD Department Key Controls Documentation" document effective July 1, 2014.

All units must document their performance and certification of key control activities through this application.

Before using the Control Tracker, please complete the required training on UC Learning.

Control Tracker roles

  1. Campus Administrator. There is one Campus Administrator for each UC Campus. At UC San Diego it is Arlynn Renslow, Director of Controls and Compliance. The Campus Administrator establishes the global control activities for the campus (and each Unit) in the Control Tracker application. Unit Administrators are also assigned access to the Control Tracker application by the Campus Administrator.
  2. Unit Administrator. The Unit Administrators use Control Tracker to set up performers and certifiers of the control activities in the application. Those individuals in this role are generally business officers or management services officers.  A department should determine who best fits this role given their environment. For Unit Administrators to access Control Tracker, they must first be set up in the application by the Campus Administrator, Arlynn Renslow.
  3. Performer. Performers carry out their assigned control activities and document their performance in Control Tracker.
  4. Certifier. Certifiers review (not re-do) the work of Performers and document their certification in Control Tracker. The certifiers job is to perform "due diligence" in their review of the performed activities. This review will vary in depth and type given the performer’s abilities, the complexity of the information, errors previously found, and control lapses previously identified.

Control activity frequency

Key controls activity should occur on a regular and periodic basis to demonstrate that the controls are working properly. Specifically:

Monthly activities, conducted 12 times a fiscal year, should occur as soon after the operating ledger closing date as possible and no later than 60 days afterward.

Quarterly activities, conducted 4 times a fiscal year, should occur as soon after the September, December, March, and June final ledgers close as possible and no later than 60 days afterward.

Annual activities, conducted 1 time during the fiscal year, should be performed as soon as the June final ledgers are available, and no later than 60 days afterward.

Control Tracker benefits

  • Streamlines the process, ultimately building a better process
  • Promotes accountability within our departments
  • Enhances partnership with the Controller's office
  • Improves compliance and transparency, reduces risk
  • Allows for effective monitoring of financial controls
  • Can reduce workload by automating the documentation of the performance and certification of internal control activities

Current key control areas on this campus

Expand all

Fiscal Operations Review

Monitor actual revenues and expenses to ensure the accuracy and reliability of budget and financial information. Investigate and resolve differences to accounting information in a timely manner.

Ledger Transaction Verification

Validate transactions with follow-up on unusual items. Verify amounts to supporting documentation - resolving exceptions and ensuring that corrective actions are taken in a timely manner.

Overdraft funds

Monitor and document expenses that exceed authorized budget. Take corrective actions to prevent or resolve overdraft conditions. Perform and record follow up action in regards to overdrafts.

Payroll expense verification –

Review detailed payroll expenses for general propriety and to validate the accuracy of the charges. Review accounting data, employee names, pay rates, and/or other key entry errors for accuracy.

Reconciliation of Permanent Staffing List

Review permanently budgeted faculty and staff reports. Reconcile out of balance amounts and check employee accounting information for accuracy. Assure all changes are correct and that allocations are processed in a timely manner.

Monitoring of Clearing Accounts (for credit card activity) –

Review transactions processed through accounts for appropriateness with follow-up on unusual items. Perform reconciliation and ensure accounting entries are processed timely and variances resolved.

Physical inventory

Review asset reporting information/reports to ensure proper accounting of newly purchased assets, and proper certification of the location and identification of assets.

Security Controls / DSA

Ensure appropriate personnel have been assigned the proper system access and individual security access is terminated for separated employees. Unused account access is reviewed with corrective action taken.

Effort Reporting

Researchers must meet reporting requirements using the Electronic Certification of Effort Reporting Tool (ECERT).

Principal Investigators (PIs) and other faculty who are paid on Federal or Federal Flow-through funds are required to certifiy their own effort since they are in the best poistion to understand how they spent their time in support of the various activites in which they are engaged.

The effort of non-PIs who are paid on Federal or Federal Flow-through funds must be certified by "... the employee, Principal Investigator, or responsible official with suitable means of verification (first hand knowledge) that the work was performed."

Balance Sheet Certifications

General ledger detail transactions are validated for general propriety, reasonableness, and accuracy is completed in a timely manner.

Petty Cash & Change Funds

Verification of cash balances is performed by someone other than the fund custodian with expenditures reviewed for propriety.

Expand all

Note: this page has a friendly link that is easy to remember: http://blink.ucsd.edu/go/controltracker