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Columbia University Policy On ARC Attribute Changes

Effective Date: June 11, 2014


Policy Statement

It is the policy of Columbia University to adopt and adhere to standards that are designed to ensure the integrity of its financial reporting systems and their ability to support both regulatory and management reporting needs.

Reason for the Policy

The purpose of this policy is to set forth principles and procedures that are designed to ensure that attribute changes within the University’s financial and reporting system (ARC) comply with its responsibility to provide management with financial reports that are in compliance with USGAAP and appropriately reflect management’s responsibilities within the University.

To view the full text of this policy, please use the link on the right.