Dear Colleagues:

The University at Buffalo is entrusted with significant resources. All University at Buffalo employees are responsible for safeguarding these resources, complying with laws and regulations, and meeting goals and objectives. Internal controls are an integral part of the university's daily operations, and they embrace the whole network of plans, policies, attitudes, and efforts designed to assist employees in carrying out these responsibilities.

The New York State Governmental Accountability, Audit, and Internal Control Act exemplifies New York State's commitment to effective, economical, and efficient business practices, quality services, and integrity in State government. Consistent with this legislation, the University at Buffalo is committed to developing a management culture supportive of internal control processes. Efforts will be directed toward strengthening and enhancing the University's established internal control program and internal audit function.

As President, I want to affirm my support for an effective control environment where competent professionals understand their responsibilities and the scope of their authority. and are committed to performing their jobs with integrity and in a knowledgeable and mindful manner. Every member of the University has a role in the system of internal control. Internal controls encompass high ethical standards and values along with the assignment of authority, responsibility, and accountability. As we continue to advance UB as a truly great university dedicated to pursuing excellence in every aspect of our academic mission, these factors are a vital component of our enterprise.

If you have questions regarding the University's Internal Control Program, please contact the University's Internal Control Officer, Michael F. LeVine, Associate Vice President and Controller at 645-2505 or mlevine@business.buffalo.edu

Sincerely,

John B. Simpson
President