University Controller's Office
Financial Reporting

University Financial Policies

Signatures on Expenditure Documents
Each department is responsible for ensuring that only authorized individuals approve expenditure documents. Authorized individuals should be restricted to department heads, responsible persons, the school fiscal administrators and deans. Any signatures on University documents must be originals or electronic; an individual signing another persons name and initialing it is unacceptable as is anyone using another persons electronic ID and password. Signature stamps seriously weaken internal control of disbursements, and their use is specifically prohibited.