Signature Delegation Presented by Lucia Anderson

2. Upon completion of this course you will be able to: Explain where delegations originate Explain the dual role in signature delegations List forms business office staff are authorized to sign Explain process of auditing a document before signing Define �allowable�, �allocable� and �reasonable� Explain routing of documents

3. Introduction Indiana General Assembly established Purdue University in 1869. Governance of Purdue is vested in a 10-member Board of Trustees. They have established by-laws Outlines the duties of the Treasurer

4. Comptroller Delegations

5. Academic/Comptroller/SPS Signature Delegation Academic or Unit Approval Comptroller SPS

6. Academic/Unit Delegation Academic signature delegations are governed by Executive Memorandum C-10, �Delegation of Administrative Authority and Responsibility to Officers Reporting to the President of the University�. The Department Head is responsible for programmatic and financial activities. Dean or Department Head may delegate signature authority on their behalf to the Director of Financial Affairs, Business Manager, business office support members or staff members in the case of central offices. Delegation is made through the Business Office Form 0009.

7. Academic/Unit Delegation What does the delegation include? Determined by Department Head, Dean or Director Could be based on dollar limits or specific types of transactions Exclusions dependent on needs and wants of the unit head must be documented and on file in the department.

8. Forms that a Business Office person should not sign: SPS Transmittal Check Sheet/Proposals Equipment screening Subcontract payments All leave documents, including Form 17�s Employment contracts Overload authorizations Personnel Activity Reports (PARS) Request for Notice to Proceed (Form 27) Outside Activity Form (Form 32A) Cost sharing commitments Conflict of Interest Disclosure Form 0009 Fellowship Form 90

9. Comptroller/SPS Delegation for Business Management Area Delegated by Comptroller Delegated by Director of SPS Delegation is made via the form CSSD to the Comptroller and copied to SPS Delegation records maintained by Costing

10. Comptroller/SPS Delegation What does the delegation include? Business Office staff with Comptroller/SPS delegation have authority to sign for procurement of goods and services, except for payments to individuals*, up to their delegated dollar limit � regardless of the purchasing mechanism used. * Travel reimbursement <$500

11. Comptroller/SPS Delegation Is it allowable?...and are funds available? Is it reasonable and necessary? This can be tricky! Is it allocable? Do you have evidence that someone with firsthand knowledge determined that the purchase benefited a particular project, or the department paying for the purchase?

12. A Dual Role Must be certain what each signature means They are different Business Managers frequently are delegated both roles

13. Departmental Review Fund/fund center is valid (not expired) Funds are available Correct GL account is used Appropriate supporting documentation is attached � which supports the expenditure Academic/Unit head approvals are obtained

14. Departmental Review, cont�d Comptroller review � allocable, allowable, reasonable � and signature on backup documentation Are additional signatures required, based on dollar limit, commodity or funding source? SRM purchases � ensure that all approvers are in the routing path Equipment purchases > $25,000 require an equipment screening if the funding source is federal funds, including subs using federal funds

15. Comptroller Review

16. SPS Action Items

17. SPS Action Items

18. Audit Review Compliance with A-21, A-110, CAS, etc. Expenditures are within project period Funds are available

19. Memberships � New Process Institutional Memberships If a current membership exists, sign for the Comptroller and forward to Accounting If processing a new membership, forward to the Director of Financial Affairs. May require other approvals depending on dollar amount. Personal/individual memberships are now allowable with Dean�s approval.

20. Payment of Approved POs

21. Form 26 Review

22. Form 26

23. Form 26

24. Form 17 Review Requires an academic signature to approve the travel activity on line 20. Business office should sign on line 19. Source of funds. If travel is on SPS funds, sign on the �Signature of SPS Reviewer�

25. Routing the Form 17 Domestic Travel No further routing is needed regardless of funding source International Travel If non-SPS funds are used, route to Dean If SPS funds are used, route to Dean and SPS Note: not required for NSF or NIH funds Route to International Programs for countries with US Department of State travel warning for review and signature. Line 21

26. Form 17

27. Form 17

28. Form 25 Payments of approved travel expenses require department head and business office review. If you have department head authorization, and comptroller authorization up to $500, you may sign as both. Sign on the appropriate lines, then forward to Disbursements

30. Form 25

31. Form 25

32. Not Comfortable With It? Don�t sign it until you are. Call someone and talk it over. Business Manager Director of Financial Affairs Accounting Costing SPS

33. Resources Business Office Form 0009 http://www.purdue.edu/account/pdf/Form0009.pdf EVP&T Memo A-35 http://www.purdue.edu/business/Executive_Memoranda?EVPT/a-35.html Bylaws of the Trustees of Purdue University Amended November 10, 2006