Sponsored Project Administration - SPA
Roles and Responsibilities
To sanction the transaction in question and bind the business unit in question (and ultimately the University) to the contents of the approved document. Approvals should only be performed by an individual that understands the terms to which he/she will be binding the University.
To examine, verify, and test a sample of transactions from the population for the following:
- Completeness – all transactions have been recorded
- Occurrence – all transactions actually took place
- Accuracy – the transactions were recorded at the appropriate values
- Authorization - all transactions were properly authorized
- Cutoff – the transactions have been recorded in the correct accounting period
- Classification – the transactions have been recorded in the proper accounts.
- Test - To test a group of selected transactions to ensure
the proper procedures are being followed correctly. The group of
transactions is selected by taking a sample based off of identified
risk areas (risk-based auditing).
To bring a process, document, or contract into common action,
movement, or condition; to oversee several processes and bring them
into an integrated and homogeneous product.
To make certain that specific actions are carried out or
resources available; to guarantee.
To make a process easy or easier by impartially controlling
all task needed to produce an optimal end product; less responsibility
To be in direct charge of a process – ultimate responsibility
rests with the manager; includes performance of the project,
appropriate use of funds and other resources, and reporting
To supervise and remind those being supervised of how to
conduct the pertinent process; to actively ensure the quality of the
product by actively reviewing transactions in a systematic way on a
To watch over and supervise.
To carry out a systematic and defined series of actions to
accomplish some end.
To supply or equip or make certain resources available.
A reexamination of a document or transaction for completeness,
accuracy, and appropriateness. Unlike approval, it does not bind the
business unit to the contents of the document.
To act in a secondary or subordinate role to the leading performer (or manager), assisting the leading performer with the process requirements.
Last modified June 07 2011 05:48 PM