This portion of the book will provide information about the financial sub-certification process at Indiana University.

Indiana University is committed to procedures that enhance the institution’s internal control environment. As part of this commitment, IU has developed the sub-certification process. Financial sub-certification is a means to focus on accountability and compliance with internal control responsibilities across the institution. Units within IU must annually attest to their financial activity, internal control structure, and overall adherence to IU Accounting Standards through the university’s sub-certification process. Review this portion of the book for further details surrounding this process and for a copy of the financial sub-certification form.