Accountability: The chancellor delegates accountability for resoure management to the head administrative official of each unit. These officials are accountable for managing their assigned resources by delegating tasks and setting up accountability structures.

Principles:

• Individuals cannot delegate accountability to levels higher than their own.
• Tasks shall be delegated only to qualified people who are actively performing the tasks and are knowledgable of policies and procedures.
• Individuals are given the authority to carry out their assigned duties.
• Delegated tasks are properly performed and monitored.
• Delegation of duties is documented and kept up to date.

Responsibilities:

• Maintaining an effective accountability structure: Administrative officials assure that key controls exist and are working as intended, and clearly define areas of responsibility by assigning duties to individuals who are properly trained, can make sound judgments, do not have conflicting duties, and fully understand what is expected.



• Safeguarding information: Administrative officials assure that private and sensitive information is used, handled, documented, and disposed of appropriately.



• Reviewing of delegations periodically: Administrative officials also assure that all delegations are reviewed on a regular basis so records are accurate, complete, current, and secure.



• Preparing and reviewing budgetary and financial transactions: Both a preparer and a reviewer of transactions should understand all relevant regulatory requirements, UCSD systems and policies, and the purpose of the transactions being processed. Transactions, along with any supporting documents, should be properly explained to reviewers on a timely basis.

Questions? For information about accountability, contact Debbie Rico, (858) 822-2797. For information or comments on the Administrative Responsibilities Handbook, contact Laura Osante, (858) 534-0660.