Delegation of Authority
Delegation of Signing Authority Form
Although in some cases authorization to approve transactions can be delegated, the responsibility cannot be delegated. Accordingly:
- delegation does not occur if precluded under policy, e.g. the policy on Policy on Approval and Execution of Contracts and Documents, or the policy on Travel and Other Reimbursable Expenses;
- delegation is in writing;
- authorization to approve is delegated to staff with the skill and knowledge necessary for the effective exercise of the authority;
- the person with whom the responsibility rests, i.e. the delegator, exercises control sufficient to ensure the discharge of this responsibility.
Head of Faculty/Division
- Obtains assurance that there is no delegation of authority when specifically precluded under policy and that delegation of authority is effective.
- Ensures that the delegation of the authority is communicated so as to ensure the delegated responsibilities can be carried out effectively.
Faculty Finance Officer
- Ensures that all heads of departments are informed of, and comply with, policies which preclude delegation of authority.
- Develops faculty/divisional guidelines/directives on delegation aimed at ensuring effective control over operations. Ensures these are communicated to departments and that there is a system in place to monitor compliance.
Head of Department
- Delegates authority only when there is assurance that the control objectives of authorization of transactions will be effectively served.
- Sets parameters of delegation so that authority to authorize transactions of a certain value or sensitivity remain with the head of the department.
- Ensures that the delegation of authority is appropriately communicated so as to ensure that the delegated responsibilities can be carried out effectively.
- Complies with policies which preclude delegation, and with all faculty/division guidelines/directives on delegation.
- Documents delegation of authority through completion of the Delegation of Signing Authority Form
- Establishes a method to ensure that delegated authority is being exercised in the manner intended.
Departmental Finance Administrator
- The parameters of delegated authority are documented and understood.
- Ensures that transactions falling outside the administrator’s scope of authority are referred to the head of the department or otherwise as appropriate.
- Adheres to faculty/divisional guidelines/regulations on delegation of authority.
- Informs head of department of unusual items.