1. FISCAL MANAGEMENT SUB-CERTIFICATION PROCESS

2.  Electronic sub-certification conducted through the Office of Institutional Compliance and Risk Services in coordination with Controller’s Office  Sent out by e-mail on September 15  Should be completed by September 30  Covers the period of 9/1/09 – 8/31/10  Required by UT System Administration Policy UTS 142.1 – Policy on the Annual Financial Report.

3. FISCAL MANAGEMENT SUB-CERTIFICATION PROCESS Changes:  E-Mail is from ComplianceCertifications@utsa.eduComplianceCertifications@utsa.edu  One questionnaire which combines the Sub-Certification with the Management Certification  New course number is MC2010  Was changed to avoid confusion

4. FISCAL MANAGEMENT SUB-CERTIFICATION PROCESS  Annually, each Account Administrator should provide a fiscal management sub-certification to the Financial Reporting Officer- the Associate Vice President for Financial Affairs.  The fiscal management sub-certification certifies that, among other items, their accounts are being reconciled timely, duties are properly segregated and no material weakness exists relative to their internal control.

5. FISCAL MANAGEMENT SUB-CERTIFICATION PROCESS  Account administrators failing to complete the sub- certification are reported to their respective Vice President, Auditing & Consulting Services, and Assistant Vice President Financial Affairs/University Controller.  The Office of Institutional Compliance & Risk Services utilizes administrator responses (or lack thereof) when performing the annual risk assessment to determine account administrators selected for Quality Assurance Reviews (QAR).

6. FISCAL MANAGEMENT SUB-CERTIFICATION PROCESS Reminders:  If an account is inactive, zero balance or unit administrator has changed  Complete Unit and Account Request Form  Send to Accounting Office  Account administrator must complete sub-certification if any expenditures were processed during the fiscal year, even if zero balance at 8/31