Internal Controls and Accounting

We are Internal Controls and Accounting (ICA), a team within UC San Diego’s Business and Financial Services, responsible for financial reporting, internal controls, and core accounting activities. Our high-performing team of certified accountants, forensic analysts, and financial and audit professionals ensures the accuracy, integrity, and compliance of the university’s financial records in alignment with Generally Accepted Accounting Principles (GAAP), Governmental Accounting Standards Board (GASB) standards, University of California and campus policies, and federal audit requirements.

We oversee General Ledger and Financial Consolidation, Campus Accounting, Payroll Financial Management, Capital and Plant Accounting, Central Reconciliation, Internal Controls, Fiscal Close and Audit Administration, Taxation, Equipment Asset Management, and Financial Reporting Controls and Analysis. Additionally, we manage the strategic design of the Fixed Assets, General Ledger, and Advanced Access Controls modules in Oracle Financials Cloud, reconcile the UCPath Labor Ledger, maintain the Campus Asset Management System (CAMS), and administer governance over the Chart of Accounts in accordance with the UC Common Chart.

We play a critical role in financial stewardship and compliance, ensuring effective cash handling controls, capital asset management, tax reporting, and financial system access. During the monthly and fiscal year-end close, we collaborate with departments, Vice Chancellor financial offices, Oracle subledger module leads, and ITS to consolidate transactions into the general ledger for accurate financial reporting.

As subject matter experts, our domain leads drive process improvement initiatives, leverage technology to enhance efficiency, support enterprise system implementations, and optimize financial integrations. We embed accounting procedures and internal controls seamlessly throughout system design, configuration, testing, and adoption. We also facilitate external financial audits and work closely with the UC Office of the President to uphold systemwide internal control standards that safeguard university resources, support compliance efforts, and ensure the preparation and submission of comprehensive financial data.

We ensure financial integrity, compliance, and efficient reporting for UC San Diego. Through oversight, reconciliations, and policy enforcement, we support accurate financial management and institutional accountability.

Our team members provide the following services:

• General Ledger, Financial Consolidation, and Taxation: We serve as a control point to maintain the integrity of the general ledger, Chart of Accounts, subsystem integration, and reconciliation, ensuring compliance with UC Common Chart of Accounts standards and UCOP policies. We monitor financial metrics and fluctuations, oversee agency funds, and manage quarterly sales and use tax filings, non-payroll income tax withholding, and the Glacier Nonresident Alien Tax Compliance system for international payments. We coordinate monthly and fiscal year-end close processes, collaborating with subledger leads and central offices across the university’s three entities—Campus, Foundation, and Health System—to ensure accurate and timely ledger closure. We also lead the preparation of UC San Diego’s Detailed Financial Schedules and executive presentations while providing ongoing compliance support and oversight of general accounting responsibilities.
• Payroll Financial Management: We manage UCPath Labor Ledger payroll reconciliations, payroll data integrity and accuracy, and the posting of payroll-related journal entries, aligning with UC systemwide policies and controls. We collaborate with the UCOP Payroll Coordination & Tax Services Unit, UCPath Center, and UC San Diego’s HR-Payroll team to implement payroll accounting policies, compliance measures, and procedural enhancements. We provide leadership in campus-wide payroll financial management, ensuring adherence to regulatory requirements at the federal, state, and UC levels. We actively participate in strategic initiatives related to payroll subledger maintenance, system enhancements, and cross-functional collaboration to optimize payroll accounting operations, enhance reporting capabilities for financial units, and enable data-driven decision-making and audit preparedness.
• Internal Controls & Fiscal Close: We lead fiscal close coordination and serve as the primary contact for financial statement audits, including management of audits for financial, Uniform Guidance, NCAA, and internal audits. We coordinate nearly 300 fiscal close procedures and act as UC San Diego’s campus liaison to UCOP. We facilitate reviews of draft financial statements with division leadership and external auditors and support the publication of UC San Diego’s annual financial statements. Additionally, we manage administration of the Advance Access Control module of Oracle Financials Cloud, support financial system access, oversee procedures for Internal Controls Policy, and lead compliance initiatives, including training for financial internal controls and cash handling controls (BUS-49).
• Equipment Asset Management: We serve as the central office overseeing the control of inventorial property held in custody by all campus departments, including University Inventorial Equipment, Government Inventorial Equipment, Other Government Property, and Other Inventorial Items, as defined in BFB-BUS-29. We support the full life-cycle management of assets by issuing identification tags, administering the University’s property system of record (CAMS), and facilitating the UCOP and federally required biennial physical inventory.
• Financial Controls/Campus Accounting: We manage financial control, intercampus transactions, recharges, inter-location fund transfers, auxiliary accounting, and student accounting services. We facilitate the reconciliation of university systems with external vendors, support federal, state, and UCOP reporting requirements, and maintain compliance with financial regulations. We monitor revenue generated from tuition, housing, auxiliary enterprises, federal grants, loans, and scholarships through account reconciliations, loan management, and financial reporting. We provide strategic financial guidance to campus departments and ensure balance sheet accuracy while offering accounting oversight for Student Financial Services, Financial Aid, and UBIT compliance. Additionally, we serve as subject matter experts for the Student Information System implementation.
• Central Reconciliation: We provide guidance on financial reconciliations between systems, serving the campus community via the Financial Help Line and Services & Support site. We inform the development of reporting, communication, and training strategies to support department fund managers and financial teams. Our team ensures the accuracy and completeness of UC San Diego’s financial records through advanced analysis, reporting, and policy recommendations. We collaborate with departments and financial units on strategic projects to resolve complex issues and contribute to high-level financial decision-making.
• Capital/Fixed Assets Accounting: We manage the full lifecycle of the university’s capital assets, ensuring accuracy, compliance, and financial integrity. We oversee reconciliations, audits, and administration of Capital Projects in PPM and the Fixed Asset Module, ensuring alignment with GASB standards and mandates set by UCOP. We support strategic financial planning, regulatory compliance, and accurate asset management within the university. We manage capital assets for the campus and work with UCOP for consolidation, reconciliations, and compliance with GASB 87 and 96 and UCOP mandates. We support year-round fiscal close for capital projects, depreciation, and debt services. Additionally, we serve as subject matter experts and functional business owners for the Fixed Asset module within the Oracle Financial system. We lead the university's efforts to implement and maintain compliance with GASB Statement 87 (Leases) and GASB Statement 96 (Subscription-Based Information Technology Arrangements). Our team coordinates with external parties, key administrative offices at UCOP, other UC campuses, UC San Diego central administrative offices, and individual campus departmental/unit offices.
• Financial Reporting Controls and Analysis: We ensure accurate financial statements through policy development, variance analysis, balance sheet account monitoring, and transaction validation. We support BFS initiatives and serve as subject matter experts in audits and process improvement efforts. We promote a strong internal control environment by strengthening financial oversight, contributing to training, and assisting financial units in building skills in analysis, including deficit balance management, internal controls over financial reporting, and the use of technology and tools for efficient accounting procedures. Additionally, we monitor deficit balance management in accordance with UC San Diego policies.