Delegation of Authority

Delegation of Signing Authority Form

Objective(s)

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

  1. Obtains assurance that there is no delegation of authority when specifically precluded under policy and that delegation of authority is effective.
  2. Ensures that the delegation of the authority is communicated so as to ensure the delegated responsibilities can be carried out effectively.

Faculty Finance Officer

  1. Ensures that all heads of departments are informed of, and comply with, policies which preclude delegation of authority.
  2. 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

  1. Delegates authority only when there is assurance that the control objectives of authorization of transactions will be effectively served.
  2. Sets parameters of delegation so that authority to authorize transactions of a certain value or sensitivity remain with the head of the department.
  3. Ensures that the delegation of authority is appropriately communicated so as to ensure that the delegated responsibilities can be carried out effectively.
  4. Complies with policies which preclude delegation, and with all faculty/division guidelines/directives on delegation.
  5. Documents delegation of authority through completion of the Delegation of Signing Authority Form
  6. Establishes a method to ensure that delegated authority is being exercised in the manner intended.

Departmental Finance Administrator

  1. The parameters of delegated authority are documented and understood.
  2. Ensures that transactions falling outside the administrator’s scope of authority are referred to the head of the department or otherwise as appropriate.
  3. Adheres to faculty/divisional guidelines/regulations on delegation of authority.
  4. Informs head of department of unusual items.

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