Those individuals that have signing authority (or are responsible for the review and reconciliation of specific chart fields) have a duty to ensure that the funds over which they have control are spent for the purpose for which they were intended and should be aware of any restrictions and limitations which apply to those funds.
Such restrictions may stem from the donor (granting agency or benefactor), Board of Trustees or officer or Committee of the University.
There is also an obligation to ensure that funds are spent effectively, i.e. goods purchased should represent value for money and be fit for the use intended while staff employed should be able to perform their work competently and efficiently. Assistance as regards the former can be obtained from the Procurement and the latter from Human Resources.