Breadcrumb
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.
The DOA 360 CFS Data Warehouse dashboard provides campus users with streamlined access to Delegation of Authority data, including a centralized tool to review current DOA by individual, department, or fund to support reporting, oversight, and decision-making.
Authority & References
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
| Level | Example Roles/Position | Authority Limit |
|---|---|---|
| 1 | President; Designated Chief Financial Officer | $5,000,000+ and above |
| 2 | Provost, Vice President, Executive Director of University Auxiliary Organization | $500,000+ up to $5,000,000 |
| 3 | Deans, Associate Vice Presidents, College Resource Officers, Athletic Director, Vice Provost | $100,000+ up to $500,000 |
| 4 | Management Personnel (MPP) or Academic Equivalent, Department Chairs, Faculty Directors, Associate Deans, Directors, Fiscal Officers (Budget/Business Managers) | $5,000+ up to $100,000 |
| 5 | Non-MPP, Fiscal Analysts, or Administrative Support personnel | Up to $5,000 |
Procedural Workflow
- Submit Delegation of Authority Access Request (DOA Approver Role). (See Guide Here)
- Receive by email and sign Certificate of Understanding – Delegated Fiscal Authority and Responsibility and Delegation of Authority Request form.
- Signed forms received by AP and AP adds to CFS DOA Module
- Requires overnight sync between CFS & CSUBUY P2P.
- To make changes to an employee's current Delegation of Authority Access, please use this form: Delegation of Fiscal Authority Request.