PURPOSE

The purpose of this operating policy and procedure is to provide the required level of approval authority needed for nonpersonnel expenditure documents, to meet federal and state requirements, and to provide an adequate system of internal control for the university.

POLICY

Approval:

The budget manager is responsible for all expenditures from his/her budget. All nonpersonnel expenditure documents require approval by electronic or paper signature of the budget manager, higher level of administration, or documented designee. The budget manager is defined as a department head or higher level who is administratively responsible for the organization.

Rules:

1. For electronic approval, the user identification and password of the budget manager (or designee) will be required.

2. The budget manager may authorize in writing one or more designees to approve nonpersonnel expenditures. Such written designations are to be on file with the unit and available for audit. The budget manager is responsible for compliance with university policy, federal and state laws applicable to the document even though approval has been delegated to a designee.

3. Budget managers must not give out their user identification and password.  A designee must acquire his/her own unique user identification and password.

4. A University employee cannot approve his/her own authorization or request for reimbursement of expenses. Approval must be at the next higher level. For special requirements for approval of travel authorization and reimbursement forms, see OP 62.01, Volume V, Finance and Administration, of the Mississippi State University Operating Policy and Procedure.

5. Any additional approval required by a unit must be controlled by that unit and will not be audited for compliance.

PROCEDURE

A designee is identified as the backup approver on the Approval Queue Request Form (see attachment).  The original form is sent to the Computing Center with a copy kept at the department (Org Code owner).

REVIEW

This policy and procedure will be reviewed as needed by the Vice President for Finance and Administration.