The deans and department heads are providing assertions to the Campus Controller and Vice Chancellor of Administration solely related to the business practices and systems developed and used in their specific school/college/administrative unit, not to central processes. Responsibility with respect to control systems developed and maintained elsewhere, such as campus-wide systems, extend only to ensuring that the systems are used appropriately.

However, if the deans or department heads feel compelled to sign the fiscal closing certification letter, subject to the identified control weaknesses in campus-wide systems (such as accounts payable, for example) that have been discussed with them in a campus presentation, that would be reasonable.

The Campus Controller and Vice Chancellor of Administration will evaluate that exception in their consideration of the assertions they make in the campus Management Representation Letter.