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Accountability and Business Rules
OBJECTIVES
§ Understanding the objectives of the UC Accounting Program and how they
are achieved through accounting and business rules in DaFIS
§ Understanding why certain requirements exist in policies and regulations
§ Knowledge of the features in DaFIS that provide accountability, and guidance
in using these features appropriately
CONTENTS
1. Objectives of the UC Accounting Program, p. 3
2. Stewardship Responsibilities, p. 4
§ Ethical Decision-making, p. 4
§ Strategic Direction for UC Business Administration & Operations, p. 5
§ UC Davis Principles of Community, p. 6
§ Policy Examples – Stewardship Responsibilities, p. 7
3. Accountability, p. 10
§ Authority / Responsibility / Accountability, p. 10
§ Policy Example – Accountability, p. 10
§ Internal Controls, p. 11
§ Establishing an Accountability Structure, p. 11
§ Routing, p. 14
§ Policy Examples – Internal Controls, p. 17
4. Laws, Regulations and Policies, p. 20
§ References, p. 20
§ Generally Accepted Accounting Principles, p. 20
§ Information Access, p. 21
5. Discussion Scenarios, p 23
6.
Workflow Diagrams, Appendix A, p 26
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OBJECTIVES OF THE UC ACCOUNTING PROGRAM
DaFIS is an electronic accounting system designed to achieve the objectives of the
University Accounting Program. Specific procedures in DaFIS ensure proper
accountability and compliance with university policies, and state and federal laws and
regulations.
The following passage from the University of California Accounting Manual (University
Accounting Program, Section A-000-4) describes the purpose of the accounting
program:
“The University of California maintains and operates a comprehensive accounting
program in order to meet its stewardship responsibilities and to provide
management information to all levels of the university’s administration, as well as
to state and federal officials.
The complete
Accounting
manual can be
viewed online at:
http://www.ucop.e
du/ucophome/poli
cies/acctman/.
The university, as a public institution, has a special stewardship obligation to
process properly and accurately all receipts and disbursements of funds; to account
for all financial resources received and used; to ensure that all financial transactions
conform to legal requirements and administrative policies, and are recorded in
accordance with generally accepted accounting principles for colleges and
universities; and to provide reports that present to university administrators and
the public a complete picture of the university’s funds and their uses.
In addition to these stewardship responsibilities, the university’s comprehensive
accounting program must provide financial information to all levels of university
administration for use in planning, budgeting, evaluating the uses of funds, making
comparative studies, and other purposes.”
In this class we will discuss these responsibilities, and how DaFIS can properly be used
to meet them.
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STEWARDSHIP RESPONSIBILITIES
Remember the first part of the Accounting Program Objectives: “The University of
California maintains and operates a comprehensive accounting program in order to
meet its stewardship responsibilities. . . .”
Our Public Trust
“The University of California shall constitute a public trust …”
California Constitution, Article 9, Education
“We recognize that each of us has an obligation to the community of which we
have chosen to be a part.”
UC Davis Principles of Community
“We succeed by earning the respect and trust of those who govern us, support us,
and do business with us.”
Mission of UC Business Administration and Operations
Ethical Decision-making
Making ethical decisions, collectively and individually, is at the core of ensuring that we
meet our stewardship responsibilities.
What are Ethics?
Moral principles of duty and virtue that prescribe how we should behave.
Principles provide a means of evaluating and deciding among competing options.
© 2000 Josephson Institute of Ethics – Reprinted with Permission
What are Values?
Values are important beliefs and desires that shape attitudes and motivate actions.
© 2000 Josephson Institute of Ethics – Reprinted with Permission
Are Values Different from Ethics?
§ “Values” are inner judgments about how a person actually
behaves.“Ethics is concerned about how a person should
behave.Values concern ethics when they pertain to beliefs about what
is right or wrong.
© 2000 Josephson Institute of Ethics – Reprinted with Permission
Perception is Reality
§ When it comes to trust, perception is reality.
§ It’s not enough that we do no wrong, we must also try to assure that others believe
we have done no wrong.
© 2000 Josephson Institute of Ethics – Reprinted with Permission
Classical Fallacies About Ethics
It’s not unethical if:
1. It’s for a good cause.
2. I’ve got it coming.
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3. It’s legal.
4. Everyone does it.
5. Others are a lot worse.
6. I don’t get caught.
7. It’s not for me.
8. It benefits my family.
9. It’s necessary / It’s the only way I can win
10. I’m just following orders.
11. My job is on the line.
12. I’m just fighting fire with fire.
13. No one is really hurt
© 2000 Josephson Institute of Ethics – Reprinted with Permission
The Rat Race
The problem with the rat race is that, even if you win you are still a rat. – Lilly Tomlin
© 2000 Josephson Institute of Ethics – Reprinted with Permission
Bell, Book and Candle Test
§ Listen for the bells warning you of an ethical issue.
§ Check to see if there are any laws, regulations or rules restricting your choice.
§ How would your decision look in the light? Could a reasonable, fair-minded
person conclude you acted improperly?
© 2000 Josephson Institute of Ethics – Reprinted with Permission
Strategic Direction for UC Business Administration and
Operations
The following are defined by the Office of the President (the full text can be seen at
http://www.ucop.edu/ucophome/businit/vision.html
):
Vision
Building the world's best university in partnership with our faculty and academic
leadership
Mission
UC’s business administration and operations foster and support the academic mission
by employing sound business practices, simple and cost effective operating processes,
proven technologies, ethical business relationships, and a trained and service-
oriented workforce. We succeed by earning the satisfaction of our customers; the
respect and trust of those who govern us, support us, and do business with us; and the
pride of our employees.
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Values and Principles
§ We strive for excellence in everything we do.
§ We foster the UC values of honesty, integrity, collegiality, and respect for
diversity.
§ We work collaboratively to support the UC’s interests while respecting individual
campus needs and approaches.
§ We provide the means to help all members of the UC community fulfill their
business objectives in a responsible, ethical, and cost effective manner.
§ We balance the needs of our customers with the need to safeguard and grow
university resources for the future.
§ We localize decision-making authority whenever possible and link localized
authority with responsibility and accountability.
UC Davis Principles of Community
The campus adopted the following principles of community over a decade ago.
Everything we do as an institution, and as individuals, should be done with the
following in mind:
The University of California, Davis, is first and foremost an institution of learning and
teaching, committed to serving the needs of society. Our campus community reflects
and is a part of a society comprising all races, creeds and social circumstances. The
successful conduct of the university's affairs requires that every member of the
university community acknowledge and practice the following basic principles:
We affirm the inherent dignity in all of us, and we strive to maintain a climate of
justice marked by respect for each other. We acknowledge that our society carries
within it historical and deep-rooted misunderstandings and biases, and therefore we
will endeavor to foster mutual understanding among the many parts of our whole.
We affirm the right of freedom of expression within our community and also affirm
our commitment to the highest standards of civility and decency towards all. We
recognize the right of every individual to think and speak as dictated by personal belief,
to express any idea, and to disagree with or counter another's point of view, limited
only by university regulations governing time, place and manner. We promote open
expression of our individuality and our diversity within the bounds of courtesy,
sensitivity and respect.
We confront and reject all manifestations of discrimination, including those based on
race, ethnicity, gender, age, disability, sexual orientation, religious or political beliefs,
status within or outside the university, or any of the differences among people which
have been excuses for misunderstanding, dissension or hatred. We recognize and
cherish the richness contributed to our lives by our diversity. We take pride in our
various achievements, and we celebrate our differences.
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We recognize that each of us has an obligation to the community of which we have
chosen to be a part. We will strive to build a true community of spirit and purpose
based on mutual respect and caring.
(The Principles of Community can be found online at
http://www.ucdavis.edu/principles.html
)
Policy Examples — Stewardship Responsibilities
The following excerpts from the Policy & Procedure Manual (P&PM) illustrate how
policy is written to ensure that we meet our stewardship responsibilities. (The P&PM
is available online at http://www.mrak.ucdavis.edu/web-mans/ppm/welcome.htm
).
Acceptance or Offering of Gifts and Gratuities by University Employees (380-55)
As a public institution of higher education and a custodian of public funds, the
university is concerned that there be appropriate safeguards against any appearance of
favoritism in its relations with other entities, either public or private. To avoid any
such appearance of favoritism, no officer or employee should accept any gift or
gratuity from any source that is offered or reasonably appears to be offered because of
the university position held by the officer or employee, nor should an officer or
employee extend an offer of a gift on a similar basis.
Gift Reporting Procedures (260-25)
When a gift is received, it is recorded in DaFIS using the Statement of Cash
Collections document. If it is equipment, a DaFIS Add Asset or Multiple Add Asset
document also needs to be completed. University Relations’ Advancement
Information System (AIS) asks for both DaFIS account codes and legacy
Loc/Account/Fund/Sub numbers, but either can be entered. New gifts not yet
assigned an OP fund number should cite 90000 as the OP fund number. Extramural
Accounting will change this to the actual new OP fund and advise University
Relations.
Agency Account Services (330-09)
This section covers the creation and use of agency accounts maintained by campus
Accounting & Financial Services for funds held by the university as custodian or fiscal
agent on behalf of principals (i.e., individuals, faculty/staff/student organizations,
private organizations, and other sponsors).
Entertainment with University-Controlled Funds (330-80)
As with travel expenses, entertainment expenses require the handwritten signature of
the host, attesting to the necessity and appropriateness of the expense. Therefore,
Request for Issuance of Check - Entertainment Expense, Form D2853 is used, in
addition to the DaFIS Entertainment Expense Voucher (EEV). This paper form,
along with any additional documentation, should be routed concurrently with the
DaFIS electronic document, and be available to all additional reviewers. The paper
form should indicate the EEV document number. For entertainment expenses in
excess of $250, department heads must also obtain the approval of their dean or vice
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chancellor. This approval can be obtained via electronic routing. There are occasions
for which judicious extension of hospitality in connection with official university
business is in the best interest of the university.
A. CONDITIONS FOR APPROVAL
1. Expenses for entertainment must be directly related to, or associated with,
the active conduct of official university business. When a university
employee acts as an official host, the occasion must, in the best judgment
of the approving authority, serve a clear university business purpose, with
no personal benefit derived by the official host or other university
employees. In addition, the expenditure of funds for entertainment should
be cost effective and in accordance with the best use of public funds.
2. When determining whether an entertainment expense is appropriate, the
approving authority must evaluate the importance of the event in terms of
the costs that will be incurred, the benefits to be derived from such an
expense, the availability of funds, and any alternatives that would be
equally effective in accomplishing the desired objectives.
University Payment of Membership Fees (330-75)
It is the policy of the University to consider membership in organizations that would
promote the advancement of education and research, enhance the professional
standing of its administrative personnel, and facilitate favorable campus-community
relations.
It is often in the best interest of the university to consolidate payment of multiple
individual membership fees into a single institutional membership. The Chancellor
retains approval authority for memberships in organizations of universities and
colleges and community organizations. The approval of deans and vice chancellors is
required for other memberships. Authority to approve membership requests may not
be re-delegated. After initiation of the appropriate DaFIS purchasing document, ad
hoc or review hierarchy routing should be used to obtain these higher-level approvals.
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1. Costs in relation to benefits shall be considered.
2. Payments shall not be made to organizations that are primarily social (e.g.,
country clubs).
3. Payments shall not be made to support an organization's political action
committee or to any organization whose primary activities include carrying
on propaganda, or otherwise attempting to influence legislation, or
participating or intervening in any political campaign on behalf of any
candidate for public office.
4. Whenever possible, institutional rather than individual memberships shall
be obtained, as the former often allow participation by several or alternate
employees. Individual memberships shall be purchased only if particular
circumstances warrant an exception; the decision to grant an exception
shall be based on an evaluation of the benefits to the university. In no
case may more than one institutional membership in any organization be
purchased on the campus.
5. Memberships and employee participation in community organizations
should be held to the number necessary to achieve effective campus-
community relations within a reasonable expenditure of funds.
6. Departments may purchase a membership in an organization to secure its
periodicals if the periodicals cannot otherwise be secured. Such
periodicals will become the property of the university rather than of an
individual, and must be made available to all department faculty, staff, and
students.
7. University libraries may secure periodicals for their collections that cannot
be obtained except through membership.
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ACCOUNTABILITY
Remember the second paragraph in the of the Accounting Program Objectives?
“The University, as a public institution, has a special stewardship obligation to
process properly and accurately all receipts and disbursements of funds; to account for
all financial resources received and used; …”
This further defines our stewardship obligation, and brings in the issue of
accountability. So, just what is accountability?
Authority/Responsibility/Accountability
Authority is the power to direct (or delegate) that a task be done.
Responsibility is the obligation to do it.
Accountability is an obligation or willingness to accept responsibility or to furnish a
justifying analysis or explanation for one’s actions.
Merriam-Webster’s, Collegiate Dictionary
, Tenth Edition
True Accountability is:
§ How the human, financial and political resources are being used.
§ How well the leadership is carrying out the unit’s mission.
§ What risks legal, financial, and other are being incurred by the unit.
§ The quality of decisions being made.
Policy Example - Accountability:
The following policy excerpt illustrates the issue of accountability:
Travel Policies & Regulations (300-10)
It is the policy of the university that all official travel shall be properly authorized,
reported, and reimbursed in accordance with university travel regulations. Under no
circumstances shall travel expenses for personal travel be charged to, or temporarily
funded by, the university. When a university employee travels under the sponsorship
of a non-university entity, the travel expenses shall not be charged to a university
account; travel advances and tickets should be obtained from the sponsor. University
employees traveling on official business shall observe normally accepted standards of
propriety in the type and manner of expenses to incur. It is the responsibility of the
traveler to plan university travel in such a manner as to minimize the cost to the
university.
The paper Travel Expense Form, along with all receipts and other documentation,
should be routed concurrently with the DaFIS electronic document, and be available
to all additional reviewers. The paper form should indicate the DaFIS TEV document
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[...]... from the laws and regulations, we have to meet the standards for colleges and universities Keep these basic principles in mind when creating DaFIS transactions: § Consistency – Handle similar transactions the same from year to year § Charge expenditures to appropriate funds and accounts § Recognize revenues and expenditures in the accounting period in which they become available or incurred, and measurable... Laws, Regulations and Policies “The university, as a public institution, has a special stewardship obligation to … ensure that all financial transactions conform to legal requirements and administrative policies, and are recorded in accordance with generally accepted accounting principles for colleges and universities; and to provide reports that present to university administrators and the public a... integrity, ethics, competence Risk Assessment - Process of identifying and evaluating risks (threats) to achieving objectives Controls Activities - Actions that help management mitigate identified risks and achieve objectives Information and Communication - Capture and analysis of relevant operational, financial and compliance information, and communication of such information to stakeholders Monitoring... Controls and Segregation of Duties (330-11) This section discusses the review of monthly reports, equipment and supply inventories, and segregation of financial administrative duties In reviewing reports, the reviewer shall sign a departmental reviewer's certification log (which should include the account numbers, transaction month, reviewer's signature, and the date received) for the DaFIS transactions and. .. provided to both the Document Initiator and the Account Manager/Approver will suffice Delegates Account managers may wish to establish delegates for one or more accounts, to ensure that business continues in a timely manner Delegates can be created for each account, and can be based on dollar amount and/ or document type There are two types of delegates: – primary and non-primary Primary - documents will... cancellations, and reviews made on the document These logs provide a record of accountability for the transaction During routing, the log reflects the current level of routing Once all approvals have been made or the document is canceled, the log will show the entire history of approvals, cancellations, and reviews The following routing logs illustrate different types of routing, and reflect the history of accountability. .. place and can be utilized if employees, in their capacity as private citizens, wish to access such information It is not appropriate DaFIS Access, Access Types, and Access Levels Generally, anyone with a university financial business need can have access to DaFIS Even student employees may be granted access to the system, provided there is a business need, they have had appropriate training and will... Chair then asked you to plan a retirement party and collect money from department personnel Do you: 1) Use the existing agency account and the remaining $100 to collect money and pay expenses? 2) Refund the $100 to the Principal and use the agency account to collect money for the retirement party? 3) Close the agency account, refund $100 to the Principal and open a new agency account for the retirement... mind and refuse to pay the membership? E You travel on an overnight business trip You stay at a relative's house instead of a hotel and eat your dinner meals at your relative's home You would like to submit a Travel Expense Voucher, be paid for meals on the road and then pay your relatives for their hospitality Would you submit the TEV? 1) Yes 2) No F A valued employee has worked for you for years and. .. depend upon to put in extra time and effort when it is needed This employee has stood by you several times during crises Recently, this employee came to you and admitted to "borrowing" money from the petty cash fund for some time, and writing false receipts to cover it It was never much; usually $20 to $50, and was always repaid But the employee has felt so guilty recently and needed to confess Do you: . Accountability and Business Rules
OBJECTIVES
§ Understanding the objectives of the UC Accounting Program and how they
are achieved.
are achieved through accounting and business rules in DaFIS
§ Understanding why certain requirements exist in policies and regulations
§ Knowledge of
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