Delegation of Fiscal Authority

Purpose

This site outlines the policies and procedures related to fiscal delegation as governed by CSU Executive Order 1000. It ensures proper internal controls and responsible financial management at Cal Poly Humboldt.

An individual with Delegation of Authority (DOA) has been designated to review and approve transactions and authorize the expenditure of monies. This delegation is tied to an individual’s role and responsibilities within the organization.

Authority & References

• CSU Executive Order 1000 - Fiscal Authority and Responsibility
• California Education Code §89720–89756
• CSYou Delegation of Authority Webpage
• Financial Business Rules Committee – Guidelines for Delegation of Authority
• CFS COA Position Paper
• University Funds Overview

Delegated Responsibilities & Expectations

The President, CFO, and designated administrators are responsible for fiscal decision-making within defined authority levels.

• President: Ultimate fiscal authority and compliance oversight.
• CFO: Policy implementation and monitoring.
• Delegates: Authorized personnel by role and unit.

Key Responsibilities and Financial Stewardship Expectations

• Understand the Nature of the Expense
  Ensure you comprehend the purpose and justification for each purchase or expense. All transactions must be accompanied by complete and appropriate supporting documentation.
• Validate Funding Source Accuracy
  Confirm that the expense is charged to the correct campus chartfields and funding source. This ensures proper accounting alignment and transparency.
  • Supporting Document: University Funds Overview
• Assess Fund Availability and Sustainability
  Verify that sufficient funds are available to cover the immediate cost. For multi-year financial commitments, evaluate the long-term budget sustainability and alignment with fiscal planning.
• Ensure Compliance with Spending Guidelines
  Confirm that the selected funding source is permissible for the type of expense, particularly when student fee revenue is involved. Adhere to all relevant CSU and campus-specific policies and restrictions.

The Importance of Your Fiscal Role

• Uphold Stewardship and Accountability
  Your role carries significant responsibility and should not be taken lightly. You are a key contributor to maintaining financial integrity across the institution.
• Maintain and Apply Financial Expertise
  This role requires that you either possess or actively acquire knowledge of CSU fiscal policies, procedures, and funding rules.
• Ensure Compliance and Ethical Standards
  Compliance with all CSU financial regulations is essential. Your actions should reflect the highest standards of accountability and ethical stewardship.
• Support Structural Financial Processes
  Your contributions are a vital part of the university’s financial systems and operational processes, ensuring decisions are sound and well-documented.
• Align Expenditures with Strategic Goals
  Expenditures should advance the University's mission and fall within the scope of your budget authority. Your review helps ensure that spending aligns with institutional priorities.

Delegation Matrix: Authority Levels & Roles

Procedural Workflow

1. Submit Delegation of Authority Access Request (DOA Approver Role). (See Guide Here)
2. Receive by email and sign Certificate of Understanding – Delegated Fiscal Authority and Responsibility and Delegation of Authority Request form.
3. Signed forms received by AP and AP adds to CFS DOA Module
4. Requires overnight sync between CFS & CSUBUY P2P.
5. To make changes to an employee's current Delegation of Authority Access, please use this form: Delegation of Fiscal Authority Request.