Rev. 07/03

Section 1.01

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SECTION 1.01 – AUTHORIZATION OF SIGNATURES

Contact: Finance @ Extension 4150

A.

Overview

Board Policy and Procedure 1332/1332P define the permissible signature

authorities. Signature authorities are defined for warrants, claim forms, checks,

contracts and leases for equipment and services and purchase orders.

B.

References

Board Policy/Procedure 1332/1332P – Authorization of Signatures

Board Policy/Procedure 7320/7320P – Purchasing: Authorization and Control

Section 2.01 – Purchasing Guidelines

Section 2.04 – Procurement Card Use

Section 2.05 – Imprest Checking Accounts

Section 2.06 – Reimbursement Vouchers

Section 2.07 – Contractual Service Agreements

C.

Guidelines and Restrictions

•

Warrants – All District warrants must be signed by the Superintendent.

•

Claim Forms – The Director of Finance is the auditing officer for the District

and is authorized to certify voucher or invoice claims against the District.

•

Checks – The District maintains numerous checking accounts, including

revenue transmittal accounts, imprest accounts and an advance travel

account. Refer to Board Procedure 1332P for personnel authorized to sign

on each account.

•

Contracts and Leases for Equipment and Services under $10,000 – Principals

and Directors are authorized to sign contracts or leases covering equipment

and services up to $10,000.

•

Contracts and Leases for Equipment and Services over $10,000 –

Superintendent and Associate Superintendents are authorized to sign

contracts or leases covering equipment or services for amounts in excess of

$10,000.

•

All contracts or leases that obligate the District beyond the current

fiscal year must be signed by either the Superintendent, Associate

Superintendents or Director of Finance.

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Rev. 07/03

Section 1.01

Page 2 of 2

•

Purchase Orders – The initiating administrator with budget authority must

approve all purchase orders submitted to the Purchasing Office. Before

purchase orders are released to vendors, they must be signed by the Director

of Finance or his/her designee.

•

Purchase Requisitions – The electronic purchasing process in IFAS is based

upon an electronic approval hierarchy. This hierarchy is managed in the

Finance Department. Delegation of approval authority requires submittal of

an executed “Requisition Approval Delegation Form”.

D.

Purchasing Authorization and Control

Board Policy 7320 states: “The Superintendent or designee is authorized to

direct expenditures and purchases within the limits of the detailed annual budget

for the school year. Requisition and purchase order procedures will be used to

control the expenditure of funds.

Staff who obligate the District without

proper authorization may be held personally responsible for payment of

such obligations

.”