| VOLUME: I |
POLICIES RELATED TO ACCOUNTING ADMINISTRATION |
| SUBJECT: |
Public Inspection of Indiana University Accounts Receipts and Expenditures |
| SOURCE: |
Financial Management Services |
| DATE ISSUED: |
October 1990 |
| POLICY NO.: |
I - 90 |
| RATIONALE: |
To establish guidelines for the access and review of financial records of the university. |
| POLICY: |
All accounting transactions of the university maintained by the Financial Management Support department are public records and therefore are open to public inspection during regular business hours of the university. |
| DEFINITIONS: |
Accounting transactions include income, expense, balance sheet transactions and any corresponding and supporting documentation forwarded with the transactions. Due to the size of the payroll distribution, supporting documentation for review will be an alphabetical listing printed each July 1. |
| PROCEDURE REFERENCE: |
Requests for access to the records need to be submitted to the chief accountant, Financial Management Services, IUB. From this request the chief accountant and the individual(s) requesting information will determine what records are to be reviewed.
The chief accountant will keep a written log of those who review the records, what they review and the date of the review. The appropriate campus chancellors will be updated periodically on the log information. |
| CROSS REFERENCE: |
See policy "Access to Institutional Data" available from the University Information Technology Services department. This is a statement made by the Data Stewards of the university regarding open access to data. |
| RESPONSIBLE ORGANIZATION: |
Financial Management Services |
