A general principle applicable to all managers and employees is that they possess both personal and professional integrity.  They are to maintain a level of competence that allows them to accomplish their assigned duties as well as to understand the importance of developing and implementing cost effective internal controls.

Management Responsibilities 

Managers play a critical role in planning and executing the activities and programs at Purchase College. While the specific responsibilities of managers may vary at different levels of the organization, the basic principle remains - all employees are responsible for the successful execution of Purchase College’s internal control program. 

Senior Management is responsible for providing the overall direction and priorities that guide the efforts of managers throughout the organization in the formulation of their plans and execution of their programs and organized activities. Senior management is also responsible for providing appropriate organizational structure that ensures internal controls protect the organization’s assets from waste, fraud, and abuse without impeding the College’s ability to meet its overall goals and objectives. Finally, senior management is responsible for developing systems and tools that support managers’ efforts to achieve their approved goals and objectives.

Department managers and unit heads have the day-to-day responsibility for executing the varied programs and activities at Purchase College. They must translate the College’s overall goals and objectives into goals and objectives suited to the specific missions of their units and must clearly communicate these goals and objectives to the personnel in their units.  These managers are also responsible for creating an environment supportive of effective internal controls and are responsible for continuously assessing the effectiveness of the internal controls that apply to their area and suggesting and implementing changes when controls are found to be inadequate. 

In summary, management is responsible for:

• Acknowledging that utilization of internal controls is an inherent part of a manager’s responsibility, not a new or additional function.
• Assuring that internal controls are supportive of and consistent with the operating mandate and philosophy of the Purchase College.
• Developing goals and objectives that are consistent with those established for Purchase College. Each manager’s action should be coordinated as part of the overall Purchase College internal control effort.
• Continuously monitoring the environment within which her/his program operates to identify required adjustments in Purchase College’s internal controls.

Employee Responsibilities

Each employee is responsible for adhering to those performance programs, policies, procedures, guidelines and internal control standards established to guide the operation of Purchase College. 

Questions or Concerns…

We are all responsible for creating and maintaining a strong, effective control environment and a culture of risk awareness. This includes asking questions if you’re not sure what to do and raising concerns if you see something you don’t think is right. Timely communication of your question or concern can prevent something small from becoming more problematic. Please raise your question or concern to one of the following: