Jan. 28 Transition to Virtual Operations, Campus Closed

Bowie State University will be transitioning to virtual operations for all classes and office operations on Wednesday, January 28, 2026. The campus will be closed to all non-essential personnel, and all campus activities are canceled. All buildings except residence halls will be closed. Essential personnel should report on time. This is due to the extended time required to clear the extensive snow and ice accumulation on campus. University crews are making every effort to resume campus operations, as a safe return to in-person learning and work remains our top priority. Only essential personnel and residential students are permitted access to the campus on Jan. 28. For more information, please visit BowieState.edu/weather.

VI - 1.01 - Policy on System of Internal Control

I. Policy

The system of internal control is the overall plan of organization and all the coordinated methods used to safeguard assets, to ensure reliability of accounting data, to promote efficient operations and to ensure compliance with established laws, regulations and policies. This system is comprised of two elements:

A. Administrative controls are the broad controls of all activities developed to achieve the mission of Bowie State University (BSU) economically, efficiently and effectively. Administrative controls include planning, organization, productivity monitoring, improvement and quality control.

B. Internal accounting controls are the controls on authorizing, processing, recording and reporting transactions in order to ensure the accuracy and reliability of financial reports and to ensure the safety of assets.

II. Purpose

The management of BSU is firmly committed to the establishment and maintenance of a strong system of internal controls to accomplish the mission of BSU economically, efficiently and effectively.

III. Responsibility

It is the responsibility of the management of all operating units of the BSU to ensure that a system of internal control exists within their area of responsibility and that this system is accurately documented, to review periodically in order to determine that the system is functioning as intended and to revise the system to reflect current operations, as necessary.

 

Effective Date:  09/01/1993

Revised Date:  04/17/2012