The University Patronage is a representative assembly with three members, who receive no remuneration. A member of the University Properties must be born in Mexico, older than 35 years but younger than 70, have enough experience in financial issues, and be recognized among the community as a honorable and prudent person. It is responsible for managing the University properties and assets, drafting the income and outlays budget, submitting this budget to the University Council -the highest authority-for approval, as well as presenting the annual budget results to the Council. Among its duties is to appoint the treasurer; the comptroller; the internal auditor, and its direct employees; to determine those appointments which need a guarantee for its obligations. Finally, it decides on bonds necessary to excise a post; and to negotiate an increase in both the University's assets and income. The University Foundation Agencies are the following:
Treasury
This office is in charge of managing the University ordinary and extraordinary goods and financial resources. It also drafts, along with the Rector, the annual income and expense budget, and negotiates the increase in the University goods.
General Director's Office of Control and T.I.
This office coordinates and supervises the bookkeeping of the UNAM financial and budget transactions; the correct and timely formulation of the assets balance as well as other financial information; the improvement of structure, systems and operational procedures. It is also involved, along with the General Director's Office of Planning and Budget, in elaborating the budget operational policies; reporting to the University authorities on the budget spending situation, as well as subscribing the financial statements, along with the Treasurer, Comptroller, and Internal Auditor.
General Director's Office of Finances
This office is responsible for managing the resources of current spending and of short and medium term investment, which comes from ordinary or extraordinary incomes and constituted deposits; as well as investing, according to the pre-established rules, that portion of the subsidy which is not used to finance the current spending. It also handles interest payments, and manages the UNAM bank accounts, reporting its management to the General Director's Office of Control and Computer Science. It also pays suppliers, and students with a scholarship abroad, as well as covering differences in wages, and benefits, among other functions assigned. This office is located in the Rector's Office, known as the Director Tower (Torre de Rectoría).
General Director's Office of University Properties
The General Director's Office of University Properties is in charge of the University Properties administration, protection, use, growth and distribution of the properties, which include its movable properties, real estate, fixed and intangible assets. This office supervises the conservation and preservation of works required by the University as part of the properties, and the regularization of legal documents proving the rights of UNAM to a property. It pays special attention to legal matters and technical problems related to University's real estate, and, at the same time, update information on the properties through a complete control system of fixed assets. It is in also charge, of the University general stock record in order to support a proper development of financial statements and annual accounts.
Comptroller's Office
This office is responsible for the University control, supervision, and audit. It regulates, develops and oversees the control system of the administrative and financial transactions of the UNAM, monitoring those transactions as they are being carried out, and afterwards.
Internal Auditing
Internal Auditing is the UNAM audit arm. It is responsible for supervising the handling of this institution's properties through the overseeing of the financial, budgetary and administrative transactions. It also analyzes and evaluates the internal control of the University departments, and it verifies the observance of this institution's current policies and norms and regulations.
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