• Agenda
• October 2008 Presentations
• Speakers Biographies
• Hotel Information
• Registration
• BOI Scenarios
  • Financial Management and Internal Controls Scenario
  • Sponsored Projects Scenario
  • Human Resources Scenario
  • Reporting and Investigating Improper Government Activities Scenario
• Frequently Asked Questions

Financial Management and Internal Controls Scenario

You are the Chief Administrative Officer (CAO) of the School of Engineering’s Department of Computer Science, chaired by Professor Biggs. The Chancellor has announced the merger of your department with the Department of Digital Arts, currently housed in the School of Fine Arts, to form a newly created Department of Media Technologies and Computer Sciences, which will reside in the School of Engineering. Professor Biggs will become Chair of the new department, and has asked you to assume administrative responsibility for the newly constituted department. Under the restructuring plan, the newly created department will foster interdisciplinary research and teaching within an environment of significant growth in technological innovation that will expand the number of faculty and students.  There is great opportunity for industrial partnerships with potential unrestricted funding that will support basic research as well as essential staff and operating expense increases.

Professor Smyth, who has announced that he will retire upon completion of the merger, has chaired the Department of Digital Arts for the last 15 years. The department’s contract and grant revenue has been somewhat stagnant in relation to peer departments in other institutions, but the department has benefited from sizeable contributions from major donors and alumni, including some endowed chairs. The four full-time staff members have a strong sense of teamwork, which ensures smooth day-to-day operations of the department’s administrative functions. The department is proud of its relaxed, non-hierarchical style, fostered by Professor Smyth’s insistence on full participation and consensus on all major decisions.  Chair Smyth has expressed concern about the department’s ongoing problems with faculty retention.

Professor Biggs has led the Department of Computer Science for the past five years.  Under his leadership, the Department’s reputation has soared.  The National Science Foundation (NSF) funds two-thirds of the department’s $15 million budget, and there is an anticipated 20% growth in sponsored research funding over the next couple of years.  The department has twelve full-time administrative staff, with three levels of reporting relationships.  All work procedures are well documented, and there is great emphasis placed on internal controls.

Chair Biggs expects you to merge the administrative staffs of the two departments while creating a sound environment for internal controls and financial accountability.  He wants you to develop a  “best in class” departmental organization to support the department’s goals of highest quality teaching, research and public service.  However, he also recognizes this needs to be accomplished in the challenging environment of increased student enrollment, increased research collaboration, growth in faculty and staff recruitment, and unprecedented retention issues.  His goal is for the department to gain national recognition as one of the top ten interdisciplinary programs in media technologies and computer sciences.

As Chief Administrative Officer, you understand the importance of sound financial management and fiscal accountability.  Using the tools and concepts from today’s presentations, apply the key components of internal control to answer the questions in the following exercise.