什么是首席财务官?
首席财务官:
- Should be equivalent in title or rank to an assistant or deputy to the Department Head and should have be authorized to sign for the Department Head (Department Head Signature Authorization).
- 承担所有财务责任, 会计, and 预算 issues for the Department including establishing an internal structure, 有内部书面程序, and sufficient oversight to effectively manage department activities and monitor compliance with applicable laws, 规定, 和政策.
- Ensures that there is either appropriate segregation of duties or appropriate secondary review of fiscal obligations, 支出, and reporting requirements to maintain adequate fiscal control and accountability.
- Is responsible for department compliance with MMARS document (transaction) delegation responsibilities (e.g.、采购、信用卡等.).
- Serves as CTR’s key contact in the Department’s financial decision-making and policy processes.
- 监督工资(包括工资成本报告), 预算, 收入, 收款人, 采购, 支出, 固定资产, and internal control issues as these issues relate to the state 会计 system.
- Works closely with Department Head and staff to ensure that department 支出 (including payroll) will not exceed appropriations in violation of state finance law and that, 如预计拨款不足, the necessary steps are taken (in accordance with the law) to reduce department obligations and 支出 to live within current appropriations.
- Attends pertinent training sessions related to fiscal responsibilities within the Department and obtains and provides to appropriate staff the necessary training, 材料, 局域网/互联网接入, and newly issued policies and other 材料 to enable staff to effectively manage department fiscal activities in accordance with applicable laws, 规定, 和政策.
- Ensures that all written and electronic communications from CTR, 行政及财务, 财政部, and other applicable oversight departments are disseminated to the appropriate Department personnel in a timely manner.
