APPROVED BY THE PRESIDENT 1 AUGUST 1991; Amended
            April 13, 1999
 
  I.   Policy
 
       Where appropriate, Campus Unit Heads may designate persons
       authorized to approve financial documents on their behalf.
       The authority to sign documents with a financial impact
       imposes a certain level of accountability which should be
       considered when establishing and delegating signatory
       authority.
 
       Delegation of authority does not relieve the Unit Head of
       responsibility for the integrity of activities carried out
       on his/her behalf.
 
  II.  General Procedures
 
        A.  A file of all authorized signatures must be maintained
            by the administrative unit. Each department must
            complete an Authorized Signature Report form found in
            the Campus Form Book, and forward it to the appropriate
            administrative unit where it will be maintained. A copy
            of the form should be retained in the department's
            files.
 
         B. When a department changes personnel, the Chair or
            Director should send a memorandum to the administrative
            unit that is holding the signatures indicating which
            signatures should be deleted.  In order to add new
            employees as signatories, new forms must be completed
            and sent to the administrative unit.
 
        C.  Controls must be established by each department which
            minimize the possibility of fraud or conflicts of
            interest.  In no case may an employee be signatory on a
            document which has direct financial impact on that
            employee. Should an authorized person not be available
            to sign a document, approval must be obtained at a
            higher level of authority.
 
        D.  The Campus administrative units responsible for final
            processing of financial documents and Internal Audit
            shall conduct ongoing reviews of departmental
            transactions to assess compliance with this policy.
 
  III. Purchasing Related Documents
 
       In general, these documents should be signed by the
       Department Chair or Director or a designee.  The person
       signing is financially responsible for expenditures made
       against an account.
 
            A. Purchase requisitions
            B. Reimbursement requests
 
  IV.  Invoices
 
         A. Invoices for payment
 
            Authority to approve invoices for payment may be
            delegated to a department clerk, provided the person
            did not approve the related Purchase Requisition or
            Small Procurement Order.  Approval indicates that the
            goods have been received or services have been
            rendered.  Persons approving invoices should have
            knowledge of these facts.
 
         B. Small Procurement Orders
 
            To obtain small procurement order forms, department
            chairs are required by the Department of Procurement
            and Supply to certify their acceptance of specific
            standards for control of this purchase authority within
            their departments.  Signature authorizations for
            approving Small Procurement Orders should be consistent
            with this certification.
 
         C. Requests for Payment
 
            In general, these documents should be signed by the
            Department Chair or the Chair's designee.  The person
            signing is financially responsible for the expenditures
            made against an account.
 
  V.   Technical and Special Fees
 
       This document should be signed by both the Department Chair
       or the Chair's designee, and the Dean or Vice President or a
       designee.
 
  VI.  Travel Related Documents
 
         A. Out-of-state travel requests should be signed by both
            the Department Chair or the Chair's designee and the
            Dean or Vice President or a designee.
 
         B. Travel advances are normally signed by the Department
            Chair or a designee.
 
         C. Expense statements are normally signed by the
            Department Chair, except when unusual items are
            submitted for reimbursement such as meals in excess of
            standard allowance which require Vice President
            approval.
 
  VII. Payroll Related Documents
 
         A. Payroll Entries
         B. Payroll Certification Journals
         C. Payroll Certification/One-Pay Cards
 
       All of these documents should be approved by the Department
       Chair or a designee.  Approval may not be delegated to a
       clerk, a secretary, or the person preparing these documents
       or distributing paychecks.
 
       To maintain necessary internal control, three different
       persons must perform the payroll duties of Preparer,
       Approver, and Distributor.
 
       Approval of Payroll Entries, Payroll Certification/One-Pay
       Cards, Payroll Certification, Journals:
 
            1.   Approval on the Payroll Entry signifies that the
                 employee is authorized to be employed at the
                 salary stated and the salary charges are being
                 made to the proper account.
 
            2.   Approval on the Payroll Certification/One-Pay card
                 signifies that the employee worked in accordance
                 with the terms of his or her appointment and is
                 entitled to the amount shown for the pay period
                 indicated.  There should be a written agreement
                 documenting the terms and conditions of the
                 engagement.  The Approver should be reviewing the
                 One-Pay card and the written agreement
                 simultaneously to insure that the payment is
                 proper.
 
            3.   Approval on the Payroll Certification Journals
                 signifies that the employees named as payee:
 
                 a.   Have worked in accordance with the terms of
                      their respective appointments, and
                 b.   The employee effort performed and related
                      compensation amounts are proper charges
                      against the account listed.
 
            4.   Payroll Entries and Payroll Certification/One-Pay
                 Cards must not be returned to the Preparer. The
                 Approver will retain:
 
                 a.   The pink copy of the Payroll Entry
                 b.   The blue copy of the Payroll
                      Certification/One-Pay Card
                 c.   The second and third copies of the Payroll
                      Certification Journal