Internal Controls

All Gap Analysis and Sub Certification documents are required to be completed online and can be found at MReports under Compliance and Internal Controls Other Reports/Tools.

For FY2026, the annual Gap Analysis and Management Reporting:

• Employment
  Written Procedures - Employment Process
• PCard
  Written Procedures - PCard
• Cash Handling (Credit Cards)
  Written Procedures - Cash Handling (Credit Cards for Terminals & Payment and Online)
• Unit Administered Financial Aid
  Written Procedures - Unit Administered Financial Aid
• Financial Stewardship of Gifts
  Written Procedures - Financial Stewardship of Gifts

Download the updated FY2026 Written Procedures above, complete them with your department’s information, and save the completed document in a central location that your department can easily access.

Even though not all gaps are required to be completed this year, you are expected to review and update procedures and have proper controls in place for ALL processes.

• Capital Equipment
• Cash Handling (Cash/Check)
• Employee Travel & Expense
• Gift Cards
• Human Subject Incentive Payments

Annual Timeline:

• January-June                      Roll out of guidance and annual requirements to units
• March-September             Units complete Gap Analysis and update Written Procedures
• Early September                Financial Services issue Sub Certification requests
• Early October                      Sub Certifications due from units
• November                            Unit Sub Certification results presented to Audit Committee

For further information regarding UM-Dearborn internal controls process, please contact:

• Dawn Roult - Controller
  [email protected]
• Stacy Eglinton - Lead Accountant
  [email protected]