1. SIGNATURE DELEGATION

2. SIGNATURE DELEGATION Focused on “external” transactions Objectives
Streamline approval processes
Reassess and appropriately assign review responsibilities
Ensure review effort is proportional to impact of different transactions
Methods
Notifications/negative approvals
Post-audit reviews
Electronic workflows
Additional compliance validations

3. Processes Today Travel Expense Reports Ariba Purchase Orders
Requires a compliance audit and fiscal approval
Sometimes the same person, sometimes two people
Ariba Purchase Orders
Some compliance checks built into Ariba workflow
Requires fiscal approval
Direct Invoice Vouchers
Typically created/entered in the Business Office
Pcards
Requires a reconciliation and fiscal approval

4. Estimated Annual Fiscal Approval Effort
Today
Annual Transactions
Count
Value
% of External Spend
% of Total Spend
Transactions < $1,000
405,000
$75M 7%
<3%
Transactions > $1,000
65,000
$945M
93%
35%
TOTAL
470,000
$1,020M
Estimated Annual Fiscal Approval Effort
Transactions < $1,000 (7% of external spend)
19,000 hours
Transactions > $1,000 (93% of external spend)
3,300 hours
Effort calculations do not incorporate PCard reconciler, DIV/ZV60 initiator, or Expense Report auditor

5. NEW FISCAL APPROVAL REQUIREMENTS
< $1,000
Fiscal Approval not required
$1,001 - $5,000
Account Clerk approval required
$5,001 - $25,000
Business Manager approval required
Will not route to Clerk
> $25,001
ADFA/DFA approval required
Will not route to Clerk or BM
> $100K ($ may change)
Assistant Treasurer approval also required

6. Processes TOMORROW Travel Expense Reports Policy compliance audit
Notification of cost allocation sent to fiscal reviewer
No approval action necessary if no allocation issues

7. Processes TOMORROW Ariba Purchase Orders
Additional compliance rules added
Approver required if
Purchase within last 60 days of a grant
Sponsor-restricted expenditure types
Requisitions < $1,000 will not route for fiscal approval
~75% are < $250
~75% are catalog orders
Requisitions > $1,000 will route for fiscal approval per the levels

8. Processes TOMORROW Direct Invoice Vouchers PCards
Will be initiated via SAP ZV60 transaction only
Initiator role will have basic review expectations
Transactions > $1,000 will route electronically for required fiscal approval
Compliance rules added to workflow
Tax review of personal payments
Working on internal control requirements
E.g. initiator cannot approve their own transactions
PCards
Reconciler role will remain for all transactions
Transactions > $1,000 will require fiscal approval

9. OTHER WORKFLOWs Internal transaction workflows still to be finalized
Journal Vouchers
Intramural Billings
Scholarships
SAP documents will route electronically for approvals where required