EFFECTIVE DATE: November 11, 2020
ISSUE #: 6
PRESIDENT: Dr. Antonio D. Tillis (Interim)
PURPOSE
This policy statement PS defines procedures for establishing signature authority on all
University of Houston - Downtown (UHD) funds in accordance with the authority and
responsibility for expenditure accountability delegated to the Vice President for
Administration and Finance in System Administrative Memorandum 03.A.01.
DEFINITIONS
There are no definitions associated with this policy.
POLICY
3.1 Every expenditure request must be signed by the appropriate signature authority for
the PeopleSoft Cost Center against which that expenditure is requested. An up-to-date
list of authorized signatories for different PeopleSoft Cost Centers is to be maintained
with Accounts Payable Budget, and Purchasing Offices. Each department is
responsible for providing a list of names of authorized signatories on September 1 of
each year to Business Affairs and maintaining those lists as changes occur during the
year. See Authorized Signature List.
3.2 The Department Structure of UHD is divided into five (5) levels. The person with
signature authority at the highest level for their department has authority to sign off
on expenditures at lower department levels. For example, the signature authority for
D0036 will have authority to sign for level 5 departments D0037, D0038, D0056 and
D00650 (Sample form completed for Business Affairs).
3.3 All University expenditures shall be consistent with applicable state and federal laws
and regulations; with any restrictions, rules, or regulations placed on the use of the
funds by donors and granting or contracting agencies; and with prudent management
practices. In addition, all expenditures must be reasonable and necessary for carrying
out the programs and activities of the University within the budget allocations
approved by the senior administrative official (i.e., vice president, dean, director,
department chair, or principal investigator), and shall be documented in a way that
clearly substantiates such reasonableness and necessity.
3.4 Requests for expenditures not meeting the documentation standards and other
guidelines contained in this document must be rejected. Unless the problem is resolved by the requesting authority, the payment will not be approved.
3.5 Normally, payment for purchases of materials and services require the following
supporting documents:
3.5.1 An original invoice from the vendor;
3.5.2 A receiving report signed by the individual actually receiving the material
and/or the individual authorized to inspect material and certify receipt of
materials;
3.5.3 A copy of the purchase order or other document which authorized the
commitment of funds and shipment of the materials; and
3.5.4 Any other pertinent documents.
3.6 Petty cash purchases should be made in compliance with PS 05.A.04 Petty Cash Policy.
3.7 Authorized signatories who approve an expenditure voucher certify that:
3.7.1 Authorized signatories who approve an expenditure voucher certify that:
3.7.2 The procurement process was followed and the documents are prepared in
accordance with federal, state, University of Houston System, and UHD
guidelines; and
3.7.3 The required funds are available.
3.8 All expenditure vouchers and purchase requisitions require, at minimum, approval by
the authorized signatories for the account being charged.
3.9 Expenditure vouchers and purchase requisitions may require endorsement by a higher
authority level subsequent to the authorized signatory’s approval.
3.10 Expenditure vouchers not in compliance with the above policies and procedures will
be returned.
3.11 Purchase requisitions not in compliance with the above policies and procedures will
be returned.
3.12 The Accounts Payable Department has the authority to process and pay all utilities
without the authorized signatures as noted above.
REVIEW PROCESS
Responsible Party (Reviewer): Vice President for Administration and Finance
Review: Annually, on or before August 31st
Signed original on file in Employment Services and Operations.
POLICY HISTORY
Issue #1: 03/23/94
Issue #2: 09/15/99
Issue #3: 09/01/01
Issue #4: 05/20/15
Issue #5: 07/05/19 – Reaffirmed as Issue#6
REFERENCES
UH System Memorandum 03.A.01
PS 05.A.04 Petty Cash
UHD PeopleSoft Department Structure
UHD Operational Procedures for Approval Authority for Payment or Reimbursement
UHD PeopleSoft Cost Center Authorized Signature List
Sample CC Authorized Signature List
