Approval Authority

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 university resources. 

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.

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 Management, 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 who 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. 

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.

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. 

This policy applies to all university accounts and funding entities including all State, Research Foundation, and University at Buffalo Foundation accounts.

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. 

• 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.

• Manage the overall operation of their unit.
• 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.

• 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 and the most current listing of delegations.
• Notify or obtain approval from the Chancellor for personnel transactions when required by the State University of New York Board of Trustees policy.

The following charts list the transactions which require the signature of the president, provost, vice president, and/or RF operations manager.

* Appointed by SUNY Board of Trustees upon Chancellor's recommendation.

** President's approval required by the SUNY Board of Trustees Policies.

* 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.

* 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.

Associate Vice President and Controller
420 Crofts Hall
Buffalo, NY  14260
Phone:  716-645-2505
Fax:  716-645-3701

Mark Coldren
Associate Vice President, Human Resources
120 Crofts Hall
Buffalo, NY  14260
Phone:  716-645-7777
Email:  mcoldren@buffalo.edu