Delegation of Authority for the Approval of Financial Expenditures Guidelines

The purpose of this guideline is to ensure financial responsibility and accountability for expenditures made on behalf of San José State University.

The delegation of authority for approval of financial expenditures is limited to Approving Officials.  Approval Officials are defined as management level staff consisting of MPP level employees and department chairs.

Exceptions may be granted with written approval by the Provost for the Academic Affairs Division; however, exceptions to Approving Officials may not approve Direct Pay purchases or ProCard Adjustment Reports.    All other exceptions must be approved by the Vice President for Administration and Finance.

Financial expenditures must be approved in accordance with CSU and SJSU policies and procedures.

Refer to the links below for the complete guideline to approving financial expenditures or print Delegation of Authority for the Approval of Financial Expenditures (PDF):

 

Applicability

The expenditures governed by this policy include, but are not limited to:

  • Purchase Requisitions
  • Direct Pays
  • Travel Authorization
  • Travel Reimbursements
  • Employee Reimbursements
  • ProCard Adjustment Reports
  • GoCard Adjustment Reports
  • Change Orders
  • Petty Cash
  • Registration Payments

Expenditures not governed by this policy include, but are not limited to:

  • Budget Transfers
  • Interdepartmental Expense Transfers
  • Hospitality Payments
  • HR Expense Adjustments

Approving Financial Expenditures

Depending on the transaction type, the approval process differs. In most cases, Approving Officials will approve financial transactions in one of two ways: approving a transaction in the Financial Transaction Services or approving a transaction with a manual review and signature.

Approving Officials may not approve transactions that involve reimbursements for themselves, an immediate supervisor, or any upper management in their reporting structure.

Transaction Type

Approval process

Level of Approval

Purchase Requisition

Financial Transaction Services

Approving Official

Direct Pay

Financial Transaction Services

Approving Official (no exceptions)

Travel Authorization

Financial Transaction Services

Approving Official and additional approval depending on type of travel (In-State, Out-of-State, International). Please see SJSU Travel Guide for more details (link to travel guide section re: authorization)

Travel Reimbursement

Financial Transaction Services

Approving Official

Employee Reimbursement

Financial Transaction Services

Approving Official

GoCard Adjustment Report

 Manual review and Signature

 Approving Official (no exceptions)

ProCard Adjustment Report

Manual review and Signature

Approving Official (no exceptions)

Change Order

Review and Email

Approving Official

Petty Cash

Manual review and Signature

Approving Official

Registration Payment

Manual review and Signature

Approving Official

Budget Transfer

Financial Transaction Services

Department staff granted access

Interdepartmental Expense Transfer

Financial Transaction Services

Department staff granted access

Hospitality Payments

Financial Transaction Services

Department staff granted access

HR Expense Adjustments

Financial Transaction Services

Department staff granted access

 

Approval Authority Security Audit

All Financial Transaction Services approval access must be reviewed and approved by the appropriate department head for each service group and division Finance Advisory Council Representative on an annual basis. Additionally, access to the Financial Transaction Services is reviewed as a part of the Employee Clearance Checklist to ensure only current employees have access to approve transactions. 

Training & References

Approving Officials are required to meet the requisite system training prior to gaining access to approve Financial Transaction Services transactions. Additionally, all approvers must attend a brief overview of SJSU Finance, which will be conducted by  Finance staff.

For detailed information on qualifying purchases for transaction types, please see Procurement Pathways on the Finance website.

For detailed information regarding the annual security audit, please contact your Finance Advisory Council Representative.