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Signature Delegation Training. Presented by: Lucia Anderson January 2009. Objectives:. Learn where delegations originate Understand the dual role in signature delegations Know which forms business office staff are authorized to sign Know how to audit a document before signing

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signature delegation training
Signature Delegation Training

Presented by: Lucia Anderson

January 2009

  • Learn where delegations originate
  • Understand the dual role in signature delegations
  • Know which forms business office staff are authorized to sign
  • Know how to audit a document before signing
  • Know what “allowable”, “allocable” and “reasonable” mean
objectives cont d
Objectives - cont’d
  • Understand the routing of documents
  • Leave with a working knowledge of the various signature delegations
introductory comments
Introductory Comments
  • Indiana General Assembly established PU in 1869.
  • Governance of PU is vested in a 10 member Board of Trustees
  • They have established by-laws
    • Outlines the duties of the Treasurer
comptroller delegations
Comptroller Delegations
  • Central office staff and the Business Management areas can receive delegations of $2,500 or $50,000
  • Comptroller: Up to $250,000
  • Vice President and Assistant Treasurer: Up to $500,000
  • Executive Vice President for Business and Finance and Treasurer: Up to $2,000,000
  • Board of Trustees: Over $2,000,000
academic comptroller sps signature delegations
Academic/Comptroller/SPS Signature Delegations
  • Academic or Unit Approval
  • 2) Comptroller
  • 3) SPS
academic unit delegation
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 to the Director of Financial Affairs or Business Manager, or staff member in the case of central offices.
  • Delegation made through the Business Office Form 0009
what does the delegation include
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 - needs to be documented
forms that a business office person should not sign
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 32
  • Cost sharing
  • Conflict of Interest Disclosure.
  • Form 0009
  • Fellowship Form 90
comptroller sps delegation for business management area
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
  • Costing maintains records of staff with these delegations
what does the delegation include11
What does the delegation include?

“Business Office staff with Comptroller/ SPS delegation have authority to sign for procurements of goods and services, except for payments to individuals*, up to their delegated dollar limit - regardless of the purchasing mechanism used.”

* Travel reimbursements <$500

comptroller sps delegation
Comptroller/SPS Delegation
  • Is it allowable?…and are funds available?
  • Is it reasonable and necessary?
    • This can be tricky!
  • Is it allocable?
    • Is there evidence that someone with firsthand knowledge determined that the purchase benefited a particular project or the department paying for the purchase?
a dual role
A Dual Role
  • Must be certain what each signature means - they are different
  • Business Managers frequently assume both roles
departmental review
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
dept review cont d
Dept. Review - cont’d
  • Comptroller review - allocable, allowable, reasonable - and signature on back-up documentation
  • Are additional signatures required based on dollar limit?
  • SRM purchases – review 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.
  • Form 25 to Accounting Services
comptroller pre audit
Comptroller Pre-audit
  • Direct invoice vouchers for Personal Service payments; payments over $50,000; and vouchers without a comptroller signature
    • Approve payments to individuals outside of payroll process
    • Assure payment should not be handled through payroll
  • Procurement orders over $50,000 or those without a comptroller signature
  • Review includes:
    • compliance with applicable laws and University policy
    • exception items
    • assure document is “audit ready”
sps action items
SPS Action Items
  • Reviews all procurements > $50,000
  • Form 44 for voluntary support administered in SPS.
sps action items cont d
SPS Action Items - cont’d
  • Leave of absence forms when SPS funds are used to cover salary during the leave.
  • Fellowship Appointment Form 90
  • Form 17 involving foreign travel on all SPS funds except for NIH and NSF
audit review
Audit Review...
  • Compliance with A-21, A-110, CAS, etc.
  • Expenditures are within project period
  • Funds are available
  • Check on line for current listing of 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. Other approvals may be required depending on dollar amount.
  • No personal/individual memberships
  • Mark the Invoice Voucher as a new or a renewal membership
payment of approved p o s
Payment of Approved P.O.’s
  • With the implementation of SAP, Accounts Payable processes have changed
  • Departmental business offices should retain the packing slip as back up documentation
form 26 s
Form 26’s
  • Require Department Head and Comptroller review
form 17
Form 17
  • Requires an academic signature to approve the travel activity
  • Business office should initial next to the department head line after auditing for comptroller review
  • If travel is on SPS funds, sign on the “Signature of SPS Reviewer”
routing of the form 17
Routing of the Form 17
  • Domestic Travel
    • No further routing is needed no matter which funding source is used
  • International Travel
    • If non-SPS funds are used route to Dean
    • If SPS funds are used, route to Dean and to SPS

-special note… not required for NSF or NIH funds.

    • Route to International Programs for countries with US Department of State travel warning
form 25
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, forward to Disbursements
not comfortable with it
Not Comfortable With It?
  • Don’t sign it until you are.
  • Call someone. Talk it over.
    • Business Manager
    • Director of Financial Affairs
    • Accounting
    • Costing
    • SPS
  • Business Office Form 0009
  • EVP&T Memo A-35
  • Bylaws of the Trustees of Purdue University – amended November 10, 2006