The New York State Budget Policy and Reporting Manual outlines the requirements for a comprehensive system of internal controls for state agencies. Internal control is defined in the manual as the integration of the activities, plans, attitudes, policies and efforts of an organization in achieving its objectives and mission.

As such, internal control is people-dependent. Every member of the organization has a role, since every activity of the organization should be directed toward achieving its mission.

One of the internal-control responsibilities of UB's senior management is to provide to each university employee a clear and concise statement of the generally applicable management policies and standards with which each employee is expected to comply.

These include a position description and performance program, pertinent collective-bargaining agreement and-where applicable-policies of the SUNY Board of Trustees' Public Officers Law.

Copies of these documents may be obtained in the Office of Human Resource Services, 120 Crofts Hall, by calling 645-7777.

In addition, there are other policies and standards that are issued periodically by the president and other officers of the university. Examples include the Cash Receipts and Petty Cash Reimbursement Procedures, University Travel Policy and General University Service Fee Policy and Guidelines.

Documents such as these generally are distributed to the provost, vice presidents, deans, directors and department heads. Copies should be available in each departmental office, or they can be accessed on the University Business Services Web site at http://www.business.buffalo.edu.

Questions should be directed to Kevin Seitz, associate vice president and controller, at 645-2505.