Delegation of Fiscal Authority (DOA)
Overview
The Chancellor’s Office (CO) formed the Financial Business Rules Committee (FBRC) to identify a baseline delegation of authority structure for the CSU. This committee was composed of campus and CO representatives who were charged with developing this standard for approval of financial transactions. Further information about this collaborative effort is available on the CSYou Delegation of Authority webpage.
This site outlines the policies and procedures related to fiscal delegation as governed by CSU Executive Order 1000. It ensures proper internal controls and responsible financial management at Cal Poly Pomona.
An individual with Delegation of Authority (DOA) has been designated to review and approve transactions and authorize the expenditure of monies. This delegation is tied to an individual’s role and responsibilities within the organization. Signature authority is granted by Fund or Department ID.
Authority & References
- CSU Executive Order 1000
- California Education Code §89720–89756
- CSU Delegation Standards
Delegated Responsibilities & Expectations
The President, CFO, and designated administrators are responsible for fiscal decision-making within defined authority levels.
- President: Ultimate fiscal authority and compliance oversight.
- CFO: Policy implementation and monitoring.
- Delegates: Authorized personnel by role and unit.
Key Responsibilities and Financial Stewardship Expectations:
- Understand the Nature of the Expense
Ensure you comprehend the purpose and justification for each purchase or expense. All transactions must be accompanied by complete and appropriate supporting documentation. - Validate Funding Source Accuracy
Confirm that the expense is charged to the correct campus chartfields and funding source. This ensures proper accounting alignment and transparency. - Assess Fund Availability and Sustainability
Verify that sufficient funds are available to cover the immediate cost. For multi-year financial commitments, evaluate the long-term budget sustainability and alignment with fiscal planning. - Ensure Compliance with Spending Guidelines
Confirm that the selected funding source is permissible for the type of expense, particularly when student fee revenue is involved. Adhere to all relevant CSU and campus-specific policies and restrictions.
The Importance of Your Fiscal Role:
- Uphold Stewardship and Accountability
Your role carries significant responsibility and should not be taken lightly. You are a key contributor to maintaining financial integrity across the institution. - Maintain and Apply Financial Expertise
This role requires that you either possess or actively acquire knowledge of CSU fiscal policies, procedures, and funding rules. - Ensure Compliance and Ethical Standards
Compliance with all CSU financial regulations is essential. Your actions should reflect the highest standards of accountability and ethical stewardship. - Support Structural Financial Processes
Your contributions are a vital part of the university’s financial systems and operational processes, ensuring decisions are sound and well-documented. - Align Expenditures with Strategic Goals
Expenditures should advance the University's mission and fall within the scope of your budget authority. Your review helps ensure that spending aligns with institutional priorities.
The following structure was approved by our campus cabinet on April 24, 2025. It will act as the basis for assignment of fiscal authority for departments and related financial systems and transactions.
| Level | Level Definition | Role/Title | Expenditure/Transaction Type | Approval Authority Limits |
|---|---|---|---|---|
| 1 | Individual with oversight of campus | President -OR- CFO | Approval - All | Unlimited |
| 2 | Individuals with oversight of divisions | Provost, Vice President | Approval - CSUBUY (goods/services) Approval - Concur Travel Request and Expense Approval - Hospitality |
CSUBUY - Up to $1,000,000 Concur - Up to $20,000 Hospitality - Up to $20,000 |
| 3 | Individuals with oversight of College/Unit | Deans, Associate/Assistant Vice President (AVP), Vice Provost, Athletic Director, Management Personnel Plan (*MPP Admin III) | Approval - CSUBUY (goods/services) Approval - Concur Travel Request and Expense Approval - Hospitality |
CSUBUY - Up to $50,000 Concur - Up to $10,000 Hospitality - Up to $10,000 |
| 4 | Individuals with delegated authority to spend from and manage approved budgets | Academic Equivalent, Department Chairs, Associate Deans, Directors (*MPP Admin II) | Approval - CSUBUY (goods/services) | CSUBUY - Up to $30,000 |
It is recommended to have at least two (2) people listed as DOA for Levels 3 and 4, as anyone initiating a P2P transaction cannot also be the DOA approver for that transaction.
DOA updates are processed weekly, every Friday morning.
The Approving Authority for all DOA requests must (1) be a Level 3 or above, and (2) have hierarchical approval for the designee.
The DOA structure will include the following types of transactions:
- Purchase of Goods and Services (JGS): Authorized delegates may serve as the final approval authority on the purchase of software, independent contractor services, subscriptions, supply orders, and other transactions that have an impact on a department/fund’s budget. These types of transactions are abbreviated in the DOA Module as JGS. JGS transactions are not limited to those involving purchase order and PCard purchase reconciliation and do include purchases made with a Direct Pay.
- Hospitality (HO): Authorized delegates may serve as the final approval authority on hospitality purchases for a university hosted event. These types of transactions are abbreviated in the DOA Module as HO.
- Travel Request (TR): Authorized delegates may serve as one of the approvers on travel requests that are reimbursable by specific department funds. These types of transactions are abbreviated in the DOA Module as TR.
- Travel Expense (TE): Authorized delegates may serve as one of the approvers on travel expense reimbursements to travelers, when reimbursable by specific department funds. These types of transactions are abbreviated in the DOA Module as TE.
Complete the Delegation of Authority Request Form to add or remove delegations of authority. Once complete, submit the form through the SmartSheet DOA Request process.
Delegation of Authority Request Form (PDF)
Delegation of Authority (DOA) Request Smartsheet
Check the status of past submissions HERE.
Why are we implementing a new Delegation of Fiscal Authority?
A new Delegation of Fiscal Authority is being implemented to align with the FBRC’s CSU Delegation of Authority Standard in preparation for Procure-to-Pay.
I previously signed a Signature Authorization Form but I never signed a DOA Form. Do I still have signature authority?
No, the Signature Authorization Forms are now obsolete. In order to be an authorized signor/approver one must have an approved DOA Form on file.
Do I still need to obtain other approval signatures within my college/unit?
While Financial Services only requires the appropriate level of signature within the Delegation of Fiscal Authority, your college/unit may have other internal procedures you must follow. Please refer to your college/unit policies and procedures.