Delegation of Signing Authority
At times, delegating signing authority of certain elements of the research project is necessary. This section outlines the principles, policies and procedures regarding the delegation of signing authority. A link to the delegation of signing authority form is included in this section.
General Principles
- Delegation is invalid if precluded under University policy, or donor/sponsor terms and conditions.
- Only the account holder can authorize delegation. Delegation must be in writing and properly documented.
- Authorization to approve transactions can only be delegated to staff with the skill and knowledge necessary for the effective exercise of the authority.
- The account holder may be able to delegate responsibility for authorizing certain expenses; however, the account holder cannot delegate accountability for the management of the funds and of the project. The Principal Investigator and account holder therefore remains fully responsible for the conduct of the research, compliance with sponsor policies, and financial management of the funds.
- Effective procedures for the regular review and approval of the actions of the delegate must be in place and adhered to.
- A delegate may not further delegate signing authority to third parties.
Grant Holder’s Responsibilities
- Ensures that the delegation of the authority is communicated, and confirmed in writing through completion of the Delegation of Signing Authority Form, so as to ensure the delegated responsibilities can be carried out effectively.
- Exercises control over the persons to whom signing authority has been delegated and puts in place ways to monitor and verify expenses incurred, for example, by reviewing the monthly statement.
- The Grant holder cannot delegate the signing of financial reports.
- A delegate may not authorize disbursements for which he/she is the recipient (e.g. the account holder must sign payments to a delegated signing authority for expenses personally incurred by the delegate), or for which the delegate might be seen as having received some personal benefit. Therefore, the grant holder must authorize such disbursements.
Faculty / Department Accountability
The Faculty / Department (as applicable) is responsible to ensure that all signing authorities are properly delegated and confirmed in writing, that files are maintained, that all such delegations of authority comply with Sponsor and University policies.
- Document delegation of authority through completion of the Delegation of Signing Authority Form found on the main page of the Researcher’s Guide.
- Obtains assurance that there is no delegation of authority when specifically precluded in the contract and that delegation of authority is properly implemented.
- Maintains up to date files for Delegation of Signing Authority documentation.
- Identifies a person, within the Department or Faculty to implement and manage these delegations.
- Ensures that there are effective auditing processes to manage, communicate, and monitor delegations of signing authority.
- Confirms that the signature for the authorizing of transactions is that of the account holder or an authorized delegate. This confirmation can be obtained on a test basis or ad-hoc basis.
- Investigates unusual items and takes appropriate action where necessary. Informs proper person or Services of unusual situations (Financial Services, RMS, TTBE, etc.).
- Ensures that transactions falling outside the administrator's scope of authority are referred to appropriate authority.
