APPROVAL AUTHORITY POLICY
Category: General
Responsible Office: Associate Vice President and Controller
Responsible Executive: Vice President for Finance and Administration
Date Established: 10/16/08
Date Last Revised: 03/02/12
Date Posted to Library: 03/07/12
Summary
This policy provides guidance on the delegation and assignment of authority to approve
transactions; identifies the circumstances under which approvals are required by the president,
provost, vice-presidents and The Research Foundation operations manager; and requires that
transactions requesting payment to an individual with approval authority be approved by the
next higher level of authority.
Policy
BACKGROUND
The University at Buffalo (UB, University) enters into and executes many transactions which
obligate university resources. A sound internal control environment requires that only
authorized individuals or their designees approve transactions. Internal controls help to ensure
that transactions are:
legitimate, appropriate, and allowable
executed in accordance with university policy and relevant financial, legal, and contractual
requirements
reviewed for errors prior to execution.
POLICY STATEMENT
Only authorized individuals may approve transactions that obligate the University to receive or
spend funds, provide or receive services, and/or otherwise commit its resources. Individuals
may enter into these transactions only if they have the appropriate level of authority.
Transactions requesting payment to an individual, or that benefit an individual with approval
authority, require approval by the next higher level of authority. No approver may authorize a
payment to oneself or benefitting oneself, including but not limited to, personnel transactions,
employee expenditure reimbursements, procurement card transactions, petty cash
reimbursements, and travel or entertainment expenditures. This standard of ‘two sets of eyes’
reviewing transactions promotes accountability as well as the appropriate use of the University’s
resources.
Delegation of Authority
The State University of New York (SUNY) Board of Trustees and the Research Foundation
(RF) Board of Directors have vested authority in the president, provost, and RF operations
manager to contractually bind and commit the resources of the University. Where permitted,
these individuals may delegate authority to the vice presidents and deans who may further
delegate such authority to other qualified employees to improve operational efficiency.
Approval Authority
PAGE 2 OF 10
Delegations of approval authority must be documented, kept current, maintained in the
departmental files, and a copy provided to the University business office charged with oversight
of the transaction (e.g., Human Resources, Financial Services, Sponsored Projects Services).
Guidelines for delegating approval authority include:
The authority to act and responsibility for performance should reside at the lowest possible
organizational level.
Approvers should be those that know enough about the transaction to verify its accuracy,
allowability, and consistency with policy.
Approval authority should add value to the transaction, such as being a final control.
Additional approvals may be required by academic units.
Segregation of Duties
Adequate segregation of duties is important for effective internal control. Segregation of duties
provides necessary checks and balances to detect errors, deter fraud, and prevent concealment of
irregularities.
In general, the approval, reconciliation, and record keeping functions should be separated
among employees. When these functions cannot be separated, a detailed supervisory review of
related activities is required as a compensating control activity. Some examples of segregation of
duties are:
the person who initiates the purchase of goods or services should not be able to authorize
payments
the person who maintains and reconciles accounting reports should not be able to authorize
purchases or payments
the person who receives cash should not be the person who deposits cash or reconciles the
account.
APPLICABILITY
This policy applies to all University accounts and funding entities including all State, Research
Foundation, and University at Buffalo Foundation accounts.
DEFINITIONS
Approval Authority – permission to approve transactions for execution. This approval attests
to the accuracy, validity, and appropriateness of the transaction within the university’s
program objectives and budgetary authorizations. Transaction approval may be performed
electronically in accordance with system requirements or manually with a handwritten
signature.
Endowed Chair – an academic position of the highest faculty honor supported by earnings
from invested funds.
Exception Approval – the approval required when hiring an individual under the specific
situations for which an affirmative action search is not required.
Internal Control – the integration of the activities, plans, attitudes, policies, and efforts of the
people of a department working together to provide reasonable assurance that the
department will achieve its mission.
Approval Authority
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RESPONSIBILITY
Approver
Ensure you have the authority to approve the transaction or execute the contract.
Verify the transaction conforms to University policies; and federal, state, and local laws.
When appropriate, assess the impact of the transaction on other aspects of the University
and the broader community; consult with any constituencies who might be impacted.
Confirm that funds have been allocated or are otherwise available within regularly approved
budgets, special appropriations, or restricted or designated accounts.
Ensure that there is no real or apparent conflict of interest on your part or on any other
individual or organization involved in the transaction.
When there is a real or apparent conflict of interest, resolve it prior to processing the
transaction.
When required, obtain additional review and approval.
Vice Provost,Vice Presidents and Deans
Responsible for overall operations of their units.
Delegate approval authority as necessary and appropriate.
Maintain a written delegation plan documenting the name and signature of the approver and
the scope of delegation.
Review the written delegation plan annually and update as appropriate.
Provide the business office with oversight of the transaction the most current listing of
delegations.
All actions requiring the signature of the provost must also include the signature of the
appropriate vice provost, vice president, or dean.
President and/or Provost
Delegate approval authority as necessary and appropriate.
Maintain a written delegation plan documenting the name and signature of the approver and
the scope of delegation.
Review the written delegation plan annually and update as appropriate.
Provide the business office with oversight of the transaction the most current listing of
delegations.
Notify or obtain approval from the Chancellor for personnel transactions when required by
the Board of Trustees policy.
PROCEDURE
The following charts list the transactions which require the signature of the president, provost,
vice president, and/or RF operations manager.
Approval Authority
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HUMAN RESOURCE TRANSACTION APPROVAL REQUIREMENTS
APPOINTMENTS, REAPPOINTMENTS, AND
PROMOTIONS
Provost or
Vice President
(non-academic)
And
/Or
President
Approval Authority may be delegated.
All delegations must be documented, kept current and maintained in the department.
Appointments and promotions to titles of Distinguished Professor,
Distinguished Teaching Professor, Distinguished Service Professor
X
And
Appointments, reappointments, and promotions to endowed chairs
and named professorships (State and UBF appointments)
Appointments, reappointments, and promotions of the campus RF
Operations Manager
Appointments and promotions of faculty with tenure (UP-3)
X*
X
And
X
X
And
X
X**
Permanent appointments for professional staff (UP-3)
X
And
All appointments, reappointments, or promotions with a salary
above the salary maximum for the grade/rank
X
And
Appointments and promotions for administrative staff for the rank
of MP1, MP2, and MP3
X
And
Appointments, reappointments, and promotions for all staff within
the Provost’s or vice presidents’ offices (State, RF, and UBF)
X
Appointments, reappointments, and promotions of Vice President’s
(State, RF, and UBF)
Appointments, reappointments, and promotions of professional staff
to the rank of SL-4 and above
X
Paid appointments, reappointments, and promotions in academic
rank at the level of Associate Professor or above (qualified or
unqualified title)
X
*Appointed by the SUNY Board of Trustees upon Chancellor’s recommendation.
X**
X
X
X
**President’s approval required by the SUNY Board of Trustees Policies.
Provost or
Vice President
And
LEAVES
(non-academic)
/Or
Approval Authority may be delegated,
but must be documented, kept current and maintained in the department.
All applications requesting Title E (sabbatical) or Title F leaves.
X
And
Presidential sick leave (Title C.5 Additional Sick Leave) at full pay,
partial pay, or without pay; i.e.,
 once sick leave accruals have been exhausted or,
 if combined use of accruals and additional sick leave granted
exceeds six months at partial or full pay or one year without pay
X
And
President
X
X
Approval Authority
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HUMAN RESOURCE TRANSACTION APPROVAL REQUIREMENTS
(continued)
Provost or
SALARY CHANGES AND ADDITIONAL
Vice President
And
COMPENSATION
(non-academic)
/Or
Approval Authority may be delegated,
but must be documented, kept current and maintained in the department.
All base State and/or UBF* salary increases for faculty and
professional staff, including also receives, and temporary increases
X
And
over 10% of base salary and all chair stipends
All RF salary increases, including over-the-maximum increases,
require approval of the Principle Investigator and the Chair or Dean
All State salary increases with a new salary above the maximum for
the grade/rank
X
And
All salary changes for administrative staff at the rank of MP1, MP2,
or MP3
X
And
Salary changes (State, RF, UBF) for administrative staff within the
provost’s or vice presidents’ office:
below 10%
X
above 10%
X
And
Requests for extra service compensation (State, RF, and UBF) for
persons with official state titles of Vice President, Dean, or Director
who report directly to the Provost (UP-8 for UUP academic and
professional employees). Advance approval from the Chancellor is
required for extra service payments to Management Confidential
(M/C) employees (UP-6 for M/C professional employees)
X
And
President
X
X**
X
X
X
*This applies to University employees paid on the UBF payroll. It does not apply to
employees paid by UBF and working in the UBF Administrative Offices.
**A letter signed by the President must be sent to SUNY System Administration.
Provost Or
Vice President
And
OTHER HUMAN RESOURCE TRANSACTIONS
(non-academic)
/Or
Approval Authority may be delegated,
but must be documented, kept current and maintained in the department.
Time and attendance records and requests for individuals with the
titles of Dean, Director, Vice Provost, or Vice President reporting
directly to the president, provost, vice presidents
X
And
Request for reclassification of lines for all administrative positions
for the rank of MP1, MP2, or MP3
X
And
UP 211 for the rehiring of retired state employees
X
And
Request for reclassification of lines for all administrative positions
within the provost’s or vice presidents’ office require the approval of
X
Or
the next level of authority
Review of proposed department chair appointments and
reappointments, including draft letters to the appointee from the
dean or vice president
X
President
Direct
reports only
X
X
X
Approval Authority
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UB JOBS APPROVAL REQUIREMENTS – STATE & UBF*
APPOINTMENTS
Hiring
Manager/
Dean
Provost or
University
Department
Or
Vice
Human
Approver
Chair
Director
President
Resources
Approval Authority may be delegated.
All delegations must be documented, kept current and maintained in the department.
All departments under the
Office of the President,
Vice President and Director of Athletics
Vice President for Development and Alumni Relations
Vice President for Finance and Administration
Vice President for University Life and Services
Classification and Recruitment
Approvals
X
X
X
Hiring Proposals
 Faculty
X
X
X
 Professional and Classified
X
X
X
Exception Approvals (must be
UB JOBS STATE APPOINTMENTS
approved by EDAAA)
 Faculty
 Professional
X
X
X
X
X
X
All department under the
Office of the Provost
Except for the Vice President for Health Sciences Departments
Classification and Recruitment
Approvals
X
X
X
Hiring Proposals
 Faculty and Professional
X
X
X
X
 Classified
X
X
X
Exception Approvals (must be
X
 Faculty and Professional
X
X
X
approved be EDAAA)
Classification and Recruitment
Approvals
Hiring Proposals
 Faculty and Professional
 Classified
Exception Approvals (must be
X
X
X
All departments under the
Vice President for Health Sciences
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
approved by EDAAA)
 Faculty and Professional
*These requirements apply to University employees paid on the UBF payroll. They do not
apply to employees paid by UBF and working in the UBF Administrative Offices.
Approval Authority
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UB JOBS APPROVAL REQUIREMENTS – RESEARCH FOUNDATION
APPOINTMENTS
UB JOBS RESEARCH
FOUNDATION
APPOINTMENTS
Dean
Provost or
Research
University
Principal
Or
Vice
Foundation
Human
Investigator
Chair
Director President
OM
Resources
Approval Authority may be delegated.
All delegations must be documented, kept current and maintained in the department.
Classification and Recruitment
Approvals
X
X or
X or
X
X
Hiring Proposals
X
X or
X or
Exception Approvals
X
X or
X or
X
X
X
X
UB JOBS APPROVAL REQUIREMENTS – RESEARCH INSTITUTE ON
ADDICTIONS
RESEARCH
INSTITUTE ON
ADDICTIONS (RIA)
Principal
Investigator
Director
Deputy
Director
Provost or
Vice
President
Research
Foundation
OM
University
Human
Resources
UB JOBS
State and RF Appointments
Classification and Recruitment
Approvals
Hiring Proposals
Exception Approvals
X
X
X or
X or
X
X
X
X or
X
X
State
X
X
X
RF
X
X
OTHER UNIVERSITY TRANSACTION APPROVAL REQUIREMENTS
OTHER TRANSACTIONS
Annual SUNY internal control
certification
Annual RF salary plan
New and revised university policies
Service center and departmental fees
RF funded travel to any country
identified by the US Department of
State with a travel warning
(requires advance written approval from
the RF operations manager and
president, with written notice to RF
Central)
RF Operations
Manager
Or
Provost
or
Vice President
(non-academic)
And
/or
President
X
X
X
Provost for
academic fees,
Controller for nonacademic fees
X
X
Approval Authority
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AUTHORIZATION TO SIGN CONTRACTS OBLIGATING UNIVERSITY
RESOURCES
CONTRACTS AND SERVICE AGREEMENTS
APPROVAL AUTHORITY
Contracts and Service Agreements must be signed by an authorized signatory.
No other signatures are legally acceptable.
Unless otherwise noted, only one authorized signature is required.
All State purpose contracts
 President
 Provost
 Vice President for Finance and Administration
 Associate Vice President and Controller
All State leases, revocable permits, and academic
 Assistant Vice President for Procurement Services
agreements
 Director of Purchasing
 Director of Contracts
State and RF Procurement-related contracts for goods,
 Assistant Vice President for Procurement Services
services, and equipment
 Director of Purchasing
 Director of Contracts
State and RF Facilities construction and consultant
 Associate Vice President for Facilities
contracts only
State Athletics sponsorship and NCAA agreements only  Athletic Director
 Assistant Athletic Director
State and RF Research Institute on Addictions (RIA)
 RIA Director
contracts
 RIA Deputy Director
 RIA Administrative Officer
All Research Foundation contracts
 President
 Provost
 Vice President for Finance and Administration
 VP for Research & Economic Development
 Co-Director, Sponsored Projects Services
RF Facility Use Agreements
 Vice Provost, Office of Science, Technology Transfer
and Economic Outreach (STOR)
 Associate Vice Provost, Incubator Manager
RF Intellectual property-related contracts only
 Vice Provost, STOR
 Associate Vice Provost, STOR
 Director, STOR
AUTHORIZATION TO SIGN PURCHASE REQUISITIONS &
PURCHASE ORDERS
REQUISITIONS & PURCHASE ORDERS
APPROVAL AUTHORITY
Requisitions and Purchase Orders must be signed by an authorized signatory.
No other signatures are legally acceptable.
Unless otherwise noted, only one authorized signature is required.
Initiate e-Requisitions
 Official Department Personnel
Approve e-Requisitions
 Department assigned authorizer
 Principal Investigator or designee
 UBF account signatory
Sign purchase orders
 Authorized personnel in Procurement Services
Approval Authority
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OTHER AUTHORIZATIONS
NOT REQUIRING PRESIDENT or PROVOSTAPPROVAL
ACTIVITY
APPROVAL AUTHORITY
Unless otherwise noted, only one authorized signature is required.
UB Foundation Contracts
 Executive Director, UB Foundation
RF bank accounts
 Co-Director, Sponsored Projects Services (SPS)
 Director, Financial Services
RIA bank accounts
 L. Ritzman
 L. Wikander
HIPAA Business Associate Contracts
 Assistant Vice President for Procurement Services
(must be reviewed by the Director of HIPAA
 Executive Director, UB Foundation
Compliance prior to review and execution by the
Approval Authority)
Space Rehab Requests
All approvals are required in the order listed:
 Facilities Planning Officer
 Dean, Vice President, Vice Provost, or Athletic
Director
 Vice President Health Sciences (Schools of Dental
Medicine, Medicine, Nursing, Pharmacy, and Public
Health and Health Professions only)
 AVP for Academic Budget and Planning
Space Request Form
All approvals are required in the order listed:
 Chair or Unit Director
 Facilities Planning & Management Officer
 Dean, Vice President, Vice Provost
 Vice President Health Sciences (Schools of Dental
Medicine, Medicine, Nursing, Pharmacy, and Public
Health and Health Professions only)
 Athletic Director for Athletics space only
Approval Authority
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Contact Information
Associate Vice-President & Controller
420 Crofts Hall, North Campus
Phone: (716) 645-2505
Fax: (716) 645-3701
Susan A. Krzystofiak
Assistant Vice President, Human Resources
120 Crofts Hall, North Campus
E-mail: krzystof@buffalo.edu
Phone: (716) 645-2642
Related Information
University Documents:
Policies and Procedures for Extra Service Compensation and Summer Employment
http://hr.buffalo.edu/files/phatfile/ex_comp.pdf
Promotion Policy for Professional Employees
http://hr.buffalo.edu/files/phatfile/Promotion_Policy_Prof.pdf
Board of Trustees Policy
http://hr.buffalo.edu/files/phatfile/BOT_Policies.pdf
Related Links:
SUNY Policy, Administration of Sabbatical Leaves
http://www.suny.edu/sunypp/documents.cfm?doc_id=35
Revision History
December 2009 - Revised to add additional sections to the Approval Authority chart.
February 2010 - Clarification added to Approval Authority charts UB Jobs Approval Requirements and Authorization To Sign
Contracts Obligating University Resources.
February 2012 - Clarification of requirements for payments benefitting oneself, documentation of delegations, updates to
Approval Authority Charts.
Presidential Approval
Satish K. Tripathi
_________________________________________________
Satish K. Tripathi, President
3/2/12
________________
Date