BFS Unit or Topic Question Category
General Accounting Can an income fund (6XXXX) be used to pay an academic salary from Sub-0?
General Accounting What journal coding is needed for balance sheet accounts?
General Accounting What types of department codes are there, and what are they used for?
General Accounting My department has a ledger entry that has charged for NSFAS. What is that, and who do I contact to ask about it?
General Accounting What are the restrictions on Patent Funds (68800)?
General Accounting Can the department charge an expense to a Provision Account?
General Accounting If the department is expecting to receive money via a Bank of America wire transfer, what is the procedure?
General Accounting What should I do if it’s getting close to the end of the fiscal year, and I have incurred expenses but not paid for them, or received a payment for services that will not occur until the new year? Fiscal Year End
General Accounting What should I do if it’s getting close to the end of the fiscal year, and I have paid for expenses that belong in the new year, or performed services that will not be paid for until the new year? Fiscal Year End
General Accounting How does one make a change in department name or reporting relationship?
General Accounting Are there any campus procedures for handling the income and expense accounts for Sales & Service funds?
General Accounting How does one establish a fund for a new income source?
General Accounting For fiscal close at year-end, do we accrue utilities?
General Accounting How does a department receive approval for recharges?
General Accounting How do I find out long I need to keep (retain) or get rid of (dispose of) various records?
Controller's Office 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? Fiscal Closing Certifications
Controller's Office What is the materiality threshold for the deans? Fiscal Closing Certifications
Controller's Office Is there a working definition for determining what is required to be accrued? Fiscal Closing Certifications
Controller's Office 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? Fiscal Closing Certifications
Controller's Office 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? Fiscal Closing Certifications
Controller's Office 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? Fiscal Closing Certifications
Controller's Office Is there a standard of due diligence that deans should meet to sign the letter? Fiscal Closing Certifications
Controller's Office What happens if a dean refuses to sign his/her certification letter or signs it with certain qualifications? Fiscal Closing Certifications
Controller's Office Who drafted and approved the current dean's certification letter? Fiscal Closing Certifications
Controller's Office What is SAS 115 (formerly SAS 112)? SAS 115 - formerly SAS 112
Controller's Office Why is SAS 115 (formerly SAS 112) considered significant? SAS 115 - formerly SAS 112
Controller's Office What does SAS 115 (formerly SAS 112) mean to departments? SAS 115 - formerly SAS 112
Controller's Office Does SAS 115 (formerly SAS 112) require departments to add additional internal controls to their processes? SAS 115 - formerly SAS 112
Controller's Office When is SAS 115 (formerly SAS 112) effective? SAS 115 - formerly SAS 112
Controller's Office Are the controls identified in SAS 115 (formerly SAS 112) the only controls that departments need to monitor and be concerned about? SAS 115 - formerly SAS 112