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Policy Training Program for the Lifecycle of an Account Signature Delegation Presented by Lucia Anderson Upon completion of this course you will be able to: Explain where delegations originate Explain the dual role in signature delegations

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Policy Training Program for the Lifecycle of an Account

Signature Delegation

Presented by Lucia Anderson

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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

Course Objectives

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

Introduction
comptroller delegations
Comptroller Delegations
  • Central office staff and the Business Management areas can receive delegations of $2,500 or $50,000
  • Comptroller: Up to $500,000
  • Vice President and Assistant Treasurer: Up to $1,000,000
  • Executive Vice President for Business and Finance and Treasurer: Up to $2,000,000
  • Board of Trustees: Over $2,000,000
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.

Academic/Unit Delegation
academic unit delegation7
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.

Academic/Unit Delegation
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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

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
  • Delegation records maintained by Costing
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

Comptroller/SPS Delegation
comptroller sps delegation11
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?
a dual role
A Dual Role
  • Must be certain what each signature means
    • They are different
  • Business Managers frequently are delegated 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
departmental review cont d
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
comptroller review
Comptroller Review
  • 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 administrators in SPS
sps action items17
SPS Action Items
  • 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
Compliance with A-21, A-110, CAS, etc.

Expenditures are within project period

Funds are available

Audit Review
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.

Memberships – New Process
payment of approved pos
Payment of Approved POs
  • Accounts Payable processes all invoices received against the purchase order.
  • Must be received in SAP
  • Departmental business offices should retain the packing slip as backup documentation
form 26 review
Form 26 Review
  • Requires Department Head and Comptroller review
  • Route to Purchasing
form 2623
Form 26

Review

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”

Form 17 Review
routing the form 17
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
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, then forward to Disbursements

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Departmental Review, cont’d

  • Travel reimbursements (form 25)
    • Reconcile to form 17
    • Review for adherence to travel policies
    • Correct per diem
    • Mileage
    • The traveler has signed the certification
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

Not Comfortable With It?
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

Resources