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Section 2 - Approval of Documents

Section 2.2 - Approval of Financial Documents

Date: 2/20/06 — Approved: Finance Board

The Associated Students controller is the general fiscal (financial) officer of the Associated Students Finance Board and has authority to approve for the Board all expenditures the Board makes for a general or specific appropriation.

PURCHASES

Loan, Lease, and Lease-Purchase of Equipment

Agreements covering loan or leasing of equipment to Associated Student divisions are signed by the Associated Students Executive Director or Associate Director. The agreement should follow the approval requirements outlined in this section.

Licenses and Permits

Vehicle licenses, title applications, and other licenses or permits are approved by the controller or delegate.

General Restrictions of Delegation of Signatures

Signatures - Employees are to sign their own names.

CONTRACTS AND LEASES

Execution

Except where specific exemptions have been made by the Associated Student Finance Board or Associated Students Executive Director or Associate Director, all contract documents, to which the Associated Students is a part, are executed by either the Associated Students Executive Director or Associate Director.

Where a contract is required, a fully executed contract is required before the services are performed.

Filing

After contracts, leases, and change orders are signed, the original document is forwarded to the Business Office-Accounting Department for recording and filed for safekeeping.

DIVISION APPROVAL FOR EXPENDITURES

Authority

The Controller authorizes all expenditures and the Executive Director or Associate Director executes all contracts for the Associated Students.

A variety of business documents, initiated by the directors of budgetary divisions, are for the expenditure of funds. The signature or approval of these business documents by division personnel certifies that, to the best of their knowledge, the transaction is a proper one and that in signing they are accepting responsibility for it. (A proper transaction is one that complies with published rules and guidelines, as outlined in Section 7 - Purchasing, Section 8 — Check Requests and Payables, and Section 15 - Travel and Other Employee Reimbursements, and is based on common business practice.) Based on this certification the Business Office-Accounting Department, on behalf of the Controller, enters into agreements, and authorizes expenditures or transfer of funds.

Normally, the signature or approval of the head of the budgetary unit is necessary on business documents. This signature authority may be delegated to others (see Section 2.1 - Signature Authority). Additional signatures or approvals are often necessary as indicated in this and other guidelines.

Conflict Of Interest

Authorized certifiers/approvers of Associated Student business transactions cannot approve their own documents or transactions and documents or transactions payable to their immediate supervisor, the supervisor's business or the supervisor's immediate family. In addition, authorized certifiers or approvers cannot approve documents or transactions which are payable to, or on behalf of:

• Individuals where a conflict of interest would be perceived According to Associated Student policy, situations involving "conflict of interest" may take various forms, but arise when an employee is or may be in a position to influence Associated Student business, research, or other decisions in ways that could lead to any form of personal gain for the employee or the employee's family, or give improper advantage to others to the Associated Student's detriment. (See Section 11, Gifts.)
• Family members Documents and transactions should be reviewed and authorized by an independent person at an appropriate authority level to ensure that transactions are approved without undue influence and to avoid the appearance of a conflict.

According to Associated Student policy, "family or immediate family includes an individual's spouse, ancestors and descendants, and all descendants of the individual's grandparents, and the spouse of any of the foregoing."

Travel

Traveler certification - The travel certification on all travel check request forms must be signed personally by the traveler (payee).

Approval of check request forms - Employees may not approve their own travel check request form. Travel check request forms for the director of a division, as a rule, are approved by their immediate supervisor.

Approval for the Members of the Associated Student Council - The appropriate budget manager is delegated to approve travel reimbursement requests on behalf of, and for, the members of the associated student council.

Personal Services

Employees may not approve their own payroll documents. Payroll documents for the director of a division, as a rule, are approved by their immediate supervisor.

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