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?

The use of the term, "to the best of my knowledge and belief," recognizes it is impossible for any person to legitimately provide absolute assurances or guarantees. Individuals can only make assertions on what they know or have knowledge of, not to what they don't know. This terminology is intended to provide a reasonable and rational framework for providing the required fiscal closing certifications to the Campus Controller and Vice Chancellor of Administration.

Administrators manage their departments in many different ways and can have varying tolerances for levels of detail and day-to-day involvement. This terminology is designed to respect those differences without attempting to change the manner in which different administrators may carry out their responsibilities, or to require a level of managerial involvement that is inconsistent with their typical managerial style.

It is certainly appropriate for administrators to acknowledge the general administrative responsibilities that come with the positions they hold as they relate to financial management. They can also affirm they aren't aware of inappropriately recorded or unrecorded transactions, communications from regulatory agencies regarding noncompliance, fraud that hasn't been reported to the appropriate authorities, funds that are being used in a non-compliant manner, etc. However, if a dean or department head is aware of any situations in these particular areas that the Campus Controller or Vice Chancellor of Administration should be aware of, he/she has a responsibility to let them know as soon as possible so they can then evaluate that information within the context of their responsibilities for accurate financial reporting and the management representations they must make to the external auditors.