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Section 18 - Business Information Technology

Section 18.3 - Business Systems Development

Date: 10/16/06 — Approved: AS Finance Board

The AS Finance Board is the general fiscal (financial) body of the AS One of the functions specifically assigned to the AS Finance Board is the authority and responsibility to ensure establishment of suitable systems of accounting and business procedure. Business systems (manual and electronic) support the business processing and financial reporting at the AS

AUTHORITY FOR BUSINESS SYSTEMS

The AS Finance Board has delegated the general authority and responsibility for systems development to the AS Associate Director. This authority has been further delegated depending upon the type of system.

STANDARDS FOR BUSINESS SYSTEMS DESIGN

All financial systems will employ good design standards and strive to meet the fundamental business need in an efficient manner. Consistent design standards will protect the integrity, reliability, and consistency of underlying data and provide for the appropriate retention of supporting detail. Data, procedures, and reporting requirements generated or utilized by business systems are to be fully documented.

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