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Signature Delegation Training

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  1. Signature Delegation Training Presented by: Lucia Anderson January 2009

  2. 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 • Know what “allowable”, “allocable” and “reasonable” mean

  3. Objectives - cont’d • Understand the routing of documents • Leave with a working knowledge of the various signature delegations

  4. 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

  5. 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

  6. Academic/Comptroller/SPS Signature Delegations • Academic or Unit Approval • 2) Comptroller • 3) SPS

  7. 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

  8. 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

  9. 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

  10. 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

  11. 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

  12. 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?

  13. A Dual Role • Must be certain what each signature means - they are different • Business Managers frequently assume both roles

  14. 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

  15. 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

  16. 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”

  17. SPS Action Items • Reviews all procurements > $50,000 • Form 44 for voluntary support administered in SPS.

  18. 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

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

  20. Memberships: • Check on line for current listing of memberships • https://www.purdue.edu/account/BPM/Membership_Listing/Welcome.html • 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

  21. 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

  22. Form 26’s • Require Department Head and Comptroller review

  23. Form 26

  24. 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”

  25. Form 17

  26. 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

  27. 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

  28. Form 25

  29. 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

  30. 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

  31. Questions?