2.02 Authority to Approve Financial Documents

Last Revised: 8 May 2020

Refer Questions to: Finance Office

Scope

This policy applies to all offices and divisions of Gallaudet University.

Policy

All obligations and disbursements of institutional funds must be made with proper authority. Administrative officers are responsible for delegating signature authority in a manner that preserves and protects the financial welfare of the University. Authority to approve financial commitments of institutional funds is delegated in the manner described below.

Definitions

Administrative Officer: The President, Vice-President or C-Level Executive.

Senior Administrator: Dean, Associate Provost, Executive Director, or Director who reports directly to an Administrative Officer.

Unit Administrator: Director, Manager, or Department Head who reports directly to a Senior Administrator.

Budget Unit Head: Administrative officer, senior administrator, and unit administrator, if delegated, with authority to approve documents when the cost is $10,000 or more.

The administrative officer may delegate signature authority at a higher level as appropriate.

Signature authority must be approved by the administrative officer. The Finance Office has the responsibility and control over the paper and electronic records of such approval. Such records are subject to internal review and external audit.

Purchase Order Requisitions, Check Requests, Interdepartmental Invoices, Travel Documents, Purchase Card Purchases

• The signature of the administrative officer is required on documents when the cost is $25,000 or more, and on international travel documents.
• The signature of the senior administrator, and unit administrator if delegated, is required on documents when the cost is $10,000 to $24,999.
• The signature of the unit administrator is required on documents when the cost is $500 to $9,999, and on domestic travel documents.
• A duly appointed representative may be authorized by the unit administrator to sign documents when the cost is under $500.

Position Requisitions
The signatures of the unit administrator, senior administrator and administrative officer are required on all Position Requisitions. The signature of the Director of Equal Opportunity Programs is also required before a job may be offered.

Personnel Action Forms
Personnel Action Forms for salary obligations or other changes must be approved by the unit administrator, the senior administrator, and Human Resources. The administrative officers may request to approve the forms for their divisions.

Special Personnel Action Forms
Special Personnel Action Forms must be approved by the unit administrator, the senior administrator, and Human Resources. The administrative officers may request to approve the forms for their divisions. 

Bi-weekly Payroll Review
The approval of the department head is required.

Budget Revisions
The signature of the administrative officer or senior administrator is required to move funds within and between units under their control.

Educational Assistance/Tuition Waiver/Tuition Assistance
Requests for educational assistance and tuition waiver must be approved by the unit administrator and Finance Office. Tuition waivers must also be approved by the designated registration official(s). Tuition waivers for self-supporting programs must be approved by the unit administrator of the program. Tuition Assistance is approved by the Finance Office.

Contracts/Consulting Agreements
Contracts and consulting agreements must be approved by the senior designated purchasing official(s), Chief Financial Officer or designee, or the President.

Purchase Orders
Purchase orders must be approved by the senior designated purchasing official(s), Chief Financial Officer or designee, or the President.

Checks and Electronic Fund Payments
Checks may be signed only by a person(s) specifically designated by the Board of Trustees.

Other
All other documents are normally approved by the unit administrator, senior administrator, and/or administrative officer. For information regarding petty cash, refer to the Petty Cash policy.

The signature of the next higher level of management, or the Chief Financial Officer or designee, is normally required on all documents authorizing a payment to or expense for an individual with signature authority. A unit administrator, senior administrator, or administrative officer may authorize personal petty cash reimbursement for an expense not exceeding $100 as long as the request is accompanied by a receipt.

Approved by: Gallaudet University Board of Trustees