An effective structure for the delegation of accountability includes the following provisions:
Provision 1 | Only one person (normally the unit head or Chief Administrative Officer) should be responsible for managing the accountability structure of a unit. That person should clearly define all areas of accountability. |
Provision 2 | If that person chooses to delegate financial management tasks within the unit, the tasks must be clearly defined and assigned to qualified people. A qualified person is someone who:
|
Provision 3 | Ensure that there is a reasonable distribution of workload in accordance with the available resources. |
Provision 4 | Inform involved individuals of their assigned roles and train them when necessary. |
Provision 5 | Designate a Department Security Administrator (DSA), who is responsible for keeping a secure, up-to-date record of accountability delegations. This task includes:
|
Provision 6 | Review the official record of accountability delegations kept by the DSA on at least a quarterly basis to ensure that the record kept by the DSA is accurate, complete, current and secure. |
Provision 7 | Monitor the effectiveness of the accountability structure on a regular basis through the use of exception, summary, reconciliation or other reports, and review selected transactions. |
For further information, contact IT Services (see Related Information).