Research Integrity and Compliance

Good Business Practices

One of the responsibilities of senior management and department heads is the management of financial resources to accomplish the mission and objectives of the department and University. Management's attitudes should support ethical values and good business practices. A manager should promote compliance with University policies and procedures through his or her actions as well as through unit policies and procedures. He or she should ensure that employees also support ethical values and have the technical competence for the position. Policies and procedures should be written, provided to all staff and expectations for compliance communicated to staff. There should be no tolerance for fraud or conflicts of interest. Disciplinary action should be consistently applied to all employees.

Managers must support compliance with University policies and procedures if they expect employees to comply with University policies and procedures. Business activities should be designed so that no single employee will be responsible for all aspects of a transaction. This will limit opportunities to misappropriate assets or conceal other intentional misrepresentations in the department's accounts.

Employees such as department heads, business managers and principal investigators responsible for account accuracy should:

  • Ensure that monthly reports of account activity are reviewed to determine that all transactions are accurate and complete, and that adequate supporting documentation exists to substantiate all transactions;
  • Verify that all entries made to each account are appropriate; comply with University policy; and are allowable based on the restrictions, if any, of the funding source; and
  • Take corrective action to resolve inappropriate transactions posted to the account.