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Internal Control

Internal Control
Maytum Hall 502
SUNY Fredonia
Fredonia, NY 14063
Ph: (716) 673-4925

INTRODUCTION

The Internal Control Act of 1987, more specifically referred to as the New York State Government Accountability, Audit and Internal Control Act (which originated in Chapter 814 of the Laws of 1987 and was subsequently made permanent in Chapter 510 of the Laws in 1999), is the basis for the SUNY Fredonia Internal Control Program. The Internal Control Act requires that all state agencies, including SUNY, institute a formal internal control program. There are six fundamental requirements of the Internal Control Act of 1987. They are as follows:

1.   To maintain written internal control guidelines

2.   To maintain an internal control system for continuous review of operations

3.   To make a concise statement of policy and standards available to all employees

4.   To educate and train all employees on internal controls

5.   To designate and Internal Control Officer

6.   To evaluate the need for an internal audit function

DEFINITION

SUNY Fredonia's Internal Control Program is comprised of several Internal Control Systems. An internal Control System is a collective integration of the activities, plans, policies, and efforts of the employees of an organization to provide reasonable assurance that the organization will achieve its objectives and mission. Simply stated, SUNY Fredonia's Internal Control Program is designed to review and strengthen our existing procedures.

OBJECTIVES

  • To promote orderly, economical, efficient, and effective operations and to provide quality services consistent with the organization's mission.
  • To safeguard resources against loss due to waste, abuse, mismanagement, errors, or fraud.
  • To ensure adherence to laws, regulations, contracts, and management directives.
  • To develop and maintain reliable financial and managerial data and to accurately present that data in timely reports.

INTERNAL CONTROL SYSTEMS

The Internal Control Systems that make up SUNY Fredonia's Internal Control Program provide reasonable assurance that the objectives of the program as a whole are met.

Some examples of the Internal Control Systems currently in place at SUNY Fredonia include, but are not limited to:

  • NYS Education Law
  • Administrative procedures manuals
  • Mission statement objectives
  • Policy handbooks
  • Organization charts and decision making hierarchies
  • Budget development and approval process
  • Chart of accounts
  • Internal audit activity
  • Equipment inventory system
  • Position descriptions
  • Formal statements and policies governing hiring procedures

THE EMPLOYEE'S ROLE

Internal control is dependent upon people, and is most effective when all employees work in compliance with governing policies. The policies that each employee is expected to know and comply with include, but are not limited to:

  • Fulfilling the duties and responsibilities established in his or her job description.
  • Meeting performance standards where applicable.
  • Attending education and training programs to achieve awareness and understanding of internal control standards.
  • Taking all reasonable steps to safeguard assets against waste, loss, unauthorized use, and misappropriation.
  • Prohibiting the use of his or her official position to secure unwarranted privileges. When in doubt, ask your administrative supervisor to review the matter.

Most of the above policies are found in the Public Officers' Law, Performance Programs, Job Descriptions, and Policies of the Board of Trustees. If you need a copy of any of these documents, they may be obtained from the Human Resources Office, 5th floor Maytum Hall, ext. 3434.

In addition to the policies listed, employees are expected to know and comply with university policies applicable to all university employees. The policies include, but are not limited to:

These policies also include the college program for compliance with the New York State Public Employees Safety and Health Act, the Hazard Communication Standard, and the Regulated Medical Waste Act. You may review these policies at the following websites:

MORE INFORMATION

If you have any questions regarding SUNY Fredonia's Internal Control Program, please contact Amy Beers, Director of Internal Control, at 716-673-4925 or Amy.Beers@fredonia.edu.
Page modified 5/30/08