Skip to main content
University of California, Santa Barbara
Contacts
Quick Links

Main navigation

  • Accounts Payable
  • BARC (Students & Parents)
  • Cash Handling & Banking
  • Controller's Office
  • Equipment Management
  • Extramural Funds
  • General Accounting
  • Payroll/UCPath
  • Procurement Services
  • Tax Services
  • Travel & Entertainment

Search

Quick Links

  • BFS ServiceNow Catalog
  • Frequently Asked Questions
  • Links to Online Services
  • Mini Tune-Ups
  • Training
  • Contacts
  1. Controller's Office
  2. Financial Reporting Controls
  3. Fiscal Close FAQs

Fiscal Closing Certification FAQs

Controller's Office

  • Overview
  • Financial Stewardship
  • Internal Controls Guidance
  • Financial Reporting Controls
    • Category of Control Deficiences
    • Documenting Departmental Evidence of Review
    • Fiscal Close Certification Letter
    • Fiscal Close FAQs
  • Fraud Prevention
  • FAQs
  • Contacts

The following questions and answers relate to the "fiscal closing certifications."

 

Frequently Asked Questions

question mark icon What does the term "to the best of my knowledge and belief' mean in terms of the scope and level of detail of information that a dean could reasonably be expected to possess when signing his/her certification?

question mark icon What is the materiality threshold for the deans?

question mark icon Is there a working definition for determining what is required to be accrued?

question mark icon Must disclosure always be made in writing to the campus controller, or can it be made to the dean's own financial officer, campus legal counsel or others?

question mark icon How do deans treat their knowledge of central control weakness in their certifications if the deans have received a presentation disclosing central internal control weaknesses and plans for addressing them?

question mark icon What is a dean's personal and professional exposure if he/she signs the certification letter and then the PwC audit team turns up a reportable condition in his/her school?

question mark icon Is there a standard of due diligence that deans should meet to sign the letter?

question mark icon What happens if a dean refuses to sign his/her certification letter or signs it with certain qualifications?

question mark icon Who drafted and approved the current dean's certification letter?

Business & Financial Services
University of California, Santa Barbara
3201 Student Affairs and Administrative Services Building (SAASB)
Santa Barbara, CA 93106-2040

Connect

  • Facebook
  • Twitter
  • Instagram

Helpful Links

Contacts

Frequently Asked Questions

Org Chart

News & Announcements

Sitemap

Website Feedback

Policies & Disclosures

SAASB Location (Campus Map)

BFS Staff Use Only

BFS Administrative Service Request

Copyright © 2025 The Regents of the University of California. All Rights Reserved. Terms of Use Accessibility