University Secretariat and Legal Counsel

University Secretariat and Legal Counsel

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Delegation of Signing Authority Procedures

Contact Officer: Controller, Financial Services


Purpose

To outline the procedures to be followed in order to delegate authority to sign an invoice and/or sign a Contract, as granted under the Policy on Approval and Execution of Contracts and Invoices.

Procedure

Key considerations when delegating Invoice Signing Authority

  • The Policy on Approval and Execution of Contracts and Invoices provides for the delegation of Invoice Signing Authority
  • .Invoice Signing Authority can be delegated on a temporary basis, or permanently.
  • Where Invoice Signing Authority is delegated, responsibility remains with the most responsible individual (for example, the department head, the Principal Investigator, or Project Manager).
  • A delegate cannot authorize expenditures from which he or she might be seen as receiving personal benefit.
  • Delegated signing levels must be commensurate with job responsibility.
  • The delegator must exercise sufficient control to ensure his/her responsibilities are appropriately discharged under the delegation and must have sufficient procedures in place to review his/her Designate's actions
  • Delegated signing levels must be commensurate with job responsibility

Key considerations when delegating Contract Signing Authority

  • Contract Signing Authority may only be delegated where permitted by the policy through the use of "Designate".
  • Where Contract Signing Authority is delegated, responsibility remains with the position named in the Policy on Approval and Execution of Contracts.
  • The delegation of Contract Signing Authority to a certain position (the delegate) also authorizes the individual who supervises the delegate to exercise that authority.
  • Contract Signing Authority must only be delegated to staff with the knowledge, experience and judgment required to fulfill their obligations under the delegation.
  • Delegated signing levels must be commensurate with job responsibility.
  • The delegator must exercise sufficient control to ensure his/her responsibilities are appropriately discharged under the delegation and must have sufficient procedures in place to review his/her Designate's actions.

Step 1 - Complete the Delegation of Signing Authority Form (Non-Research)

At a minimum, information on the form must include;

  • Name and Title of the Delegator and Delegate
  • The effective date of the delegation
  • The expiry date of the delegation (if applicable)
  • The applicable Chartfields
  • Any restrictions imposed on type or dollar amount of delegation

Acceptance of responsibility by both delegator and delegate. 

Delegation form for Contracts and invoices funded by funds other than research can be found here:  Delegation of Signing Authority Form (Non-Research)

Delegation form for Contracts and invoices funded by research funds can be found here: Signing Authority & Research Reports Access - Research.

 

Step 2 - File the Delegation of Signing Authority Form.  Forward a copy to Strategic Procurement Services if applicable.

The Delegation of Signing Authority Form must be kept on file in the office of the delegator and be readily available as required by Internal Audit and/or Financial Services. 

If delegation relates to Contracts associated with the Purchase of Goods and Services as per the Policy on Approval and Execution of Contracts and Invoices, a copy of the signed Delegation of Signing Authority Form must be forwarded to Strategic Procurement Services Department.

 

Step 3 - Provide summary of ALL authorized Signing Officers to Financial Services.

Faculty Office or Business Unit

Once per year (on September 30th), Faculties and Business Units are responsible to provide a current summary of ALL Authorized Signing Officers for both Invoice and Contract Signing Authority to Financial Services for all non-research funds and departments.  This list must be consolidated at the Faculty or Business Unit level (for example, all of Health Sciences, or all of Student Affairs).  

This summary must be submitted using the Delegation of Signing Authority template provided on the Financial services website.

If a change in signing authorities occurs during the year, this must be communicated to the Associate Director, General Accounting in Financial Services on a timely basis.  Information to be communicated includes the Signing Officer that should be removed from the list, the Signing Officer that should be added, the delegated authority that's applicable, as well as a specimen signature.

 


Date Approved:  May 8, 2015

Approval Authority: Vice-Principal, Finance & Administration

Date of Commencement: May 2015

Amendment Dates:

Date for Next Review

Related Policies, Procedures and Guidelines: