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Delegation of Fiscal Authority

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Overview

Delegation of fiscal authority is the formal assignment of specific financial decision-making and approval power from an organization's governing body or senior executive to designated individuals with defined limits, conditions, and accountability.

The Standing Orders of the Board of Trustees § VI-D delegates authority and responsibility to the university president for university business and financial affairs. The campus President further delegates the responsibility for oversight of all campus funds to a campus Chief Financial Officer (CFO). The responsibility is then further delegated throughout the university organization to individuals based on various criteria.

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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.
Delegated Approvers: Authorized approvers based on the Position/Title.

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.

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Additional Information

Level Definitions and Titles

The table below defines signature authority levels by position, with Level 1 as the highest and Level 4 as the minimum authorized level at CSUF.

Level	Level Definition	Example Roles/Position
1	Individuals with oversight of campus and auxiliaries	President, Vice President for Administration and Finance/CFO
2	Individuals with oversight of divisions or auxiliaries	Provost, Deputy Provost, Vice President/Division Head, Chief of Staff
3	Individuals with oversight of sub-divisions or colleges	Dean, Associate Dean, Senior Associate Vice President, Associate Vice President, Assistant Vice President, Chief of Operations, Executive Director, Chief of Police, Director of Athletics, Controller
4	Individuals with delegated authority to spend from and manage approved budgets	Department Chair, Project Director, Senior Director, Director, Associate Director, Manager, Academic Resource Manager, Budget Manager, Faculty Management Personnel (MPP)

Type of Transaction

The DOA structure will include the following types of transactions:

Accounts Receivable: Funds owed to the university for goods or services provided. This includes invoices issued to external or internal parties and the collection of payments.
Budget Transfers: The reallocation of budgeted funds between funding sources, accounts, departments, or chartfields to reflect updated spending plans or operational priorities, without impacting actual expenditures.
- There are two types of budget transfers:
  - Baseline (Permanent) Transfers: Adjust recurring, ongoing funding that continues beyond the current fiscal year and supports long-term operations. Baseline transfers require division-level approval.
  - One-Time Transfers: Adjust non-recurring funds that are limited to the current fiscal year and do not impact future baseline budgets.
  - Expenditure Transfers: The movement of recorded expenses from one account or chartfield to another to correct errors, reassign costs, or ensure accurate financial reporting.
Financial Transactions: Transactions involving the purchase of goods and services, including procurement card transactions, Concur travel requests and reimbursements, hospitality expenses, and other operational expenditures.
Payroll Expense Transfers: The reallocation of salary and wage expenses from one funding source or chartfield to another to ensure payroll costs are accurately charged.
Trust Funds: Funds administered by the university for specific designated purposes, often with restrictions or designated use.

DOA Request Form

Complete Finance System Access Request (if you do not have access)
Complete Finance Delegation of Authority

Please allow three to five business days to process request.

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