Financial Accounting System UPPS No. 03.01.14 (NEW)
and Access Privileges Issue No. 1
Effective Date: 04/21/2008
May 1 E5Y
01. POLICY STATEMENTS
01.01 The purpose of this UPPS is to delineate the policies and procedures utilized to maintain the University’s financial accounting system & chart of accounts and to control access to the system.
01.02 The financial accounting system is maintained in accordance with Governmental Accounting Board standards. The chart of accounts is also structured to provide for financial reporting on a “fund” basis, as prescribed by the National College and University Business Officers (NACUBO) standards.
01.03 University employees who are granted any form of access to the financial accounting system are required to use discretion and must accept fiduciary responsibility in processing, approving, and reviewing financial data accessed.
01.04 Account managers and Principal Investigators accept the fiscal managerial duties and responsibilities outlined in UPPS 03.01.09 and responsibility for the ERP security roles granted.
01.05 The University will grant access to the financial system only to employees of the University or external consultants who are providing services associated with the financial system.
01.06 The account manager must approve requests for access privileges to the financial system. In the absence of the account manager, a higher-level manager in the same chain of command may approve the request.
01.07 Failure to comply with this policy may result in administrative action, including revocation of account access as well as disciplinary action.
02.01 Account (Element of Cost) – Organizational units used primarily for recording spending and revenue transactions. Unit of financial recordkeeping established to record the financial transactions related to a particular appropriation, fund, or category of receipts. Example: general ledger, internal order, WBS, cost center, fund
02.02 Account Manager – The individual assigned the fiduciary responsibility for the funds in an account and responsibility for assuring that the account is managed consistent with all applicable regulations.
02.03 Chart of Accounts – A systematic listing of all accounts used by the University. The primary structure of elements of cost used to keep track of the flow of resources into and out of the University. It is used to organize, collect, and report financial data, including revenues, expenses, budget, assets, liabilities, and fund balances.
02.04 Principal Investigator (PI) – The individual identified on the award or contract as serving in this role for managing the sponsored program. Generally, the PI is the account manager.
02.05 Access Privileges – Grants the right to perform specific financial transactions and may restrict by element of cost.
a. Display – Data can be viewed only; but, cannot be changed. This may include general financial data, purchasing data, and budget data.
b. Modify – Data can be changed, this includes adding, creating, deleting, deactivating, approving, etc.
02.06 Security Role – A grouping of data and transaction access privileges that may be assigned to an individual or job position, see “SAP Financial Security Roles.”
02.07 Smart Numbering Scheme – Structuring the account identifier (number) such that value and position provide organizational information (see Numbering Convention for Financial System, Attachment I).
02.08 Requestor – Individual completing a request for a new account, a change of account manager or a change in account. Depending upon the nature of the request, this may be an administrative assistant, the account manager, or a higher-level administrator.
03.01 The Finance & Support Services division has overall responsibility for maintaining the integrity of the financial accounting system as follows:
a. Financial Services and the General Accounting Office (GAO) have primary responsibility for the structure of the financial accounting system and the chart of accounts, to assure that financial data is managed and reported in accordance with generally accepted accounting principles and GASB standards, as well as state and institutional requirements. The GAO will review all requests for changes to the chart of accounts and access privileges and will determine the appropriateness of the request.
b. The Office of Sponsored Programs (OSP) is delegated the authority for the establishment of accounts utilized for external sponsored programs. OSP must work with Financial Services and GAO to assure that accounts are established to meet federal, state and university requirements.
03.02 The requestor asking for new account, a change of account manager or a change in account must assure that the forms submitted are complete and in accordance with university policies and procedures.
03.03 The account manager must assure that a request for access privileges to the financial system is consistent with the individual’s job duties.
04.01 The Office of Sponsored Programs will maintain procedures for requests pertaining to external sponsored programs.
04.02 Procedures for requests pertaining to other accounts, to establish a new account or revise an existing account, are as follows:
a. New Accounts – To request a new account, complete the appropriate form and submit to the GAO. Both the account manager and at least one managerial level above the account manager must approve the request.
b. Account Name Change – To request an account name change complete the appropriate form and submit to the GAO. The account manager must approve the request.
c. Account Manager Changes – To request a change of account manager, complete the appropriate form and submit to the GAO. At least one managerial level above the account manager must approve the request.
d. Other Account Changes – To request account changes not addressed in Sections 04.01b. and 04.01c. (e.g., combining funds, reorganizations), complete the appropriate form and submit to the GAO. Both the account manager and at least one managerial level above the account manager must approve the request.
e. By approving the request form, the account manager is accepting the managerial duties and responsibilities specified in UPPS No. 03.01.09.
NOTE: All forms referenced can be found at the General Accounting Office website, http://www.txstate.edu/gao/fimd/forms.html#acct_rqst
05. ACCESS PRIVILEGES GRANTED
05.01 The University will grant access to the financial system based on the responsibilities of the individual’s position. As a result of being designated or approved as an account manager or Principle Investigator, an individual will be granted the basic ERP security roles and access to the applicable elements of cost as required to meet their fiduciary responsibilities (see Account Management, Access Privileges to Financial Data within the ERP Finance System, Attachment II).
06. ACCESS PRIVILEGES DEACTIVATED
The University will deactivate access privileges to the financial system for employees who terminate their employment with the University or who have changes in the duties of their position, as described below.
06.01 Account Manager Separation – For an account manager whose employment with the University is terminated, the preferred method for terminating access is to complete an ERP Financial-Departmental Services Security Authorization Form removing access privileges. There is a weekly automated process that revokes access privileges based on a withdrawn status in HR. If there is a delay in PCR processing, the account manager will continue to have access to the University’s financial system.
06.02 Account Manager, Transfer –The University will deactivate an account manager’s financial security roles who transfers to another department at the University (based on the Request for Change of Account Manager).
06.03 Account Manager, Change in Job Duties – For an account manager whose job duties have changed and will remain in their current department, the following options are available on the Request for Change of Account Manager form:
a. Deactivate all financial security roles (this is the default action)
b. Deactivate access to the account as it pertains to transactions restricted by element of cost
c. Retain all access
06.04 All Other Faculty, Staff and Student Employees, Separation – For faculty, staff and students whose employment with the University is terminated, the preferred method for terminating access is to complete an ERP Financial-Departmental Services Security Authorization Form removing access privileges. There is a weekly automated process that revokes access privileges based on a withdrawn status in HR. If there is a delay in PCR processing, the employee will continue to have access to the University’s financial system.
All Other Faculty Staff and Student Employees,
Transfer, and Change in Job Duties – For all other faculty, staff and student
employee transfers and changes in job duties, it is the responsibility of the
account manager to take action appropriate for their department.
a. Immediately upon transfer of an employee complete and approve an ERP Financial-Departmental Services Security Authorization Form removing access privileges.
b. In the spirit of cooperation within the University to help employees and departments during a transfer transition period, the department from which the employee is transferring can choose not to submit an ERP Financial-Departmental Services Security Authorization Form removing access privileges. The department to which the employee is transferring will submit an ERP Financial-Department Services Security Authorization Form, granting access to roles appropriate to the new department. After a six-week transition period the appropriate roles and account access from the department which the employee is transferring will be revoked.
06.06 The ERP Financial-Department Services Security Authorization Form can be completed in advance of a faculty, staff or student separation or transfer. For example, an employee submits a resignation with the appropriate two weeks’ notice. The account manager can immediately complete and approve the form with the appropriate separation date; it is neither necessary nor preferred to wait until the last day of employment to submit the form.
07. REVIEWERS OF THIS UPPS
07.01 Reviewers of this UPPS include the following:
Associate Vice President for May 1 E5Y
Director of General Accounting May 1 E5Y
Director of Office of Sponsored May 1 E5Y
08. CERTIFICATION STATEMENT
This UPPS has been approved by the following individuals in their official capacities and represents Texas State policy and procedure from the date of this document until superseded.
Associate Vice President for Financial Services; senior reviewer of this UPPS
Vice President for Finance and Support Services