This portion of the book is focused on fiscal roles and responsibilities at Indiana University and procedures related to the process of establishing and maintaining clear roles and responsibility structures at Indiana University. The below information encompasses all IU units and employees as each unit inherently comes with responsibility for the fiscal activity within their unit. The responsibilities and relevant scope are subject to change annually and individual specific requirements as determined by each campus and/or RC need to be considered in addition to the below items.

POLICIES

Review the below policies related to roles and responsibilities:

• FIN-ACC-1: Role of Fiscal Officer, Account Manager, and Account Supervisor
• FIN-ACC-10: Ranking of Fiscal Officer, Account Supervisor, Account Manager, and Delegation of Signature Authority
• FIN-ACC-470: Internal Controls
• FIN-ACC-650: Financial Compliance: Authority and Accountability
• UA-17: Conflicts of Interest and Commitment

STANDARDS

Review the below standards related to roles and responsibilities:

• UCO-IRR-2.00: Constituent Reporting Unit
  
• UCO-IRR-2.01: Standard on Standards

CHECKLISTS

There are no checklists related to this portion of the book at this time. Please check back in the future!

TRAINING MATERIALS

Review the below training material related to roles and responsibilities:

• Account Delegate Training Documentation

OTHER RELATED MATERIALS

Review the below other material related to roles and responsibilities:

• Instructions: Appendix A: Process Overview for Each Type of Update to the IU Accounting Standards  
• Reference Document: List of Current Constituent Reporting Units

IU Financial SYSTEM REPORTS AND PROCEDURES

Review the below IU financial system reports and procedures related to roles and responsibilities:

• Account Role and Delegate Compliance Status Report Instructions
• Account Role and Delegate Compliance Status Report Location