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Fiscal Certification Checklists

The activities presented here provide reasonable assurance that your business processes are working properly.

A. Separation of Duties
  • Administrative tasks have been assigned to staff so that one person does not have complete control over a transaction
B. Ledger Reviews

The department is current in reviewing and certifying the:

  • General Ledger Review (Analytical, Management, and Quarterly)
  • Payroll / Time Benefits Roster
  • PI Ledger
C. Research Compliance
  • Effort Commitment is shown in proposals as a specific and quantifiable amount (dollar or percent).
  • Effort Reporting is completed in a timely manner to certify that the effort charged or effort committed to each award has actually been met.
  • Cost Sharing is allowable, included in calculations of total committed effort, and includes all committed contributions the recipient makes to an award.
  • Cost Transfers for federal and federal flow through funding are explained properly, documented fully, meet sponsor and UC standards, authorized appropriately, and completed within 120 days.
  • Costs charged to sponsored projects are allowable, allocable and reasonable and are treated consistently.
  • Grant Closeout reviews begin at least 90 days prior to the award end date with expenditures recorded fully 30 to 60 days afterward.
D. Training
  • Staff members are encouraged to complete all the training recommended for each of the functions they perform.
E. Delegations
  • Staff understands the authority they are given; their responsibility to enter financial transactions correctly; and their accountability for their actions.
  • Delegations have been documented.
F. Employee Performance Evaluations
  • Position Descriptions clearly state roles and responsibilities.
  • Performance evaluations are completed as required by policy.
G. Physical Inventories
  • Biennial physical inventories of equipment are conducted.
  • Physical security of equipment is appropriate.
  • Departmental (unit based) supply distribution centers inventories over $50,000 are inventoried annually.