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

As outlined above, the fiscal closing certification letter is a component of a broader program to enhance the integrity in the fiscal closing process, ensure disclosures are adequate and provide an avenue for all relevant issues known by campus management to be considered by those responsible for signing the overall campus Management Representation Letter.

The overall program has been discussed with the Regents Committee on Audit, Chancellors, Executive Vice Chancellors, Vice Chancellors of Administration and Campus Controllers. At the Chancellors' request, the program elements are consistent across all campuses. The Campus Controllers and UCOP Financial Management were given the responsibility for implementing this program.