/Institutions/University-of-Dubai/json/2024-2025/Policy-and-Procedure-Manual-local.json

/Institutions/University-of-Dubai/json/2024-2025/Policy-and-Procedure-Manual.json

Policy and Procedure Manual 2024-25 > Mission Organization and Governance > Delegation of Authority for Financial and Administrative Matters at UD

Delegation of Authority for Financial and Administrative Matters at UD

Policy 

The University of Dubai has an obligation to be financially accountable for its income and expenditures and its assets and liabilities.

This policy outlines the financial responsibilities for staff within the University, the role of policies within the University’s financial administration and provides details regarding the procedure as they relate to the financial aspect of the University.

 

1. Financial Delegation

1. The Board of Trustees oversees the strategic direction of the University and monitors its performance in pursuit of the University objectives in order to perform its functions, the BoT has the power to appoint and delegate a University President to act in matters concerning the University to promote its interests in the best possible manner (University Bylaws, 2023).

2. Further, the President has the authority to delegate any functions or duties so imposed to a member of staff, persons or committee of persons.

3. Staff charged with financial responsibilities must be aware of the financial delegations arising from both their positions of office as well as specific delegations arising from the recording of a financial delegation by an appropriate hierarchical authority. 

 

2. Recording of Delegation

1. A number of delegations are imposed by each office and are recorded within this policy . Specific approved financial delegations also arise from a written notification by an appropriate hierarchical authority and are recorded by the signed notification. The authorized financial delegation should be forwarded to the Finance Department for retention in a list of staff’s approved financial delegations register. It is recommended that details of financial delegations are also retained at source.

2. Staff who have approved financial responsibility to authorize expenditure and to administer funds on behalf of the University, generally have a financial delegation arising from an approval by the hierarchical authority, for example Deans or Heads of Colleges, as appropriate. It is essential that any changes in staff responsibilities are identified and changes to the appropriateness of delegations are noted in a timely manner. The removal of a previously approved financial delegation should be forwarded to the UD Finance Department for updating of the financial delegations listing. To update and record variations of delegates an authorized signatory form needs to be completed.

3. Functions of Delegates

1. Financial delegations extend to all financial functions. All staff with delegated financial authority should exercise that authority solely on behalf of the University. There are two main functions of financial delegates at Business Unit level:

• Certifying Officer: An officer delegated in writing to certify to the correctness of each payment voucher and/or invoice prior to payment.

• Incurring Officer: an officer delegated in writing to incur an expenditure. The officer provides control over expenditures by signing on the payment voucher, purchase order or equivalent when the incurring of expenditure is appropriate.

To ensure appropriate segregation of duties, both an incurring officer and a certifying officer are required to independently undertake their authorities for a single transaction. However, such authorities are to be exercised only within the budget available to the officer concerned and within project balances or approved overdrafts.

 

4. Hierarchical Authorizations

The principle of hierarchical approval applies to all situations requiring approval of expenditures incurred by staff seeking reimbursements, acquittal of credit cards, cash advances or travel approval. For example, if the expenditure is in relation to a Band 4 (see section 5) delegate, then hierarchical approval applies and such expenditure must be authorized by the superior delegate to whom the Band 4 reports to. The purpose for such independent authorization is to prevent the possible exertion of “undue influence” of a senior position over a subordinate position holding financial authority within a Business Unit. A secondary aim is to ensure that the expenditure of University funds is seen to be both at arm’s length and financially prudent. 

Where the superior delegate is not available, approval is then sought from the next higher level delegated officer within the same hierarchy. In the case of Deans (or equivalents) and other senior members of staff, approval may be sought from either the VPAA/DOA or the President.

 

5. Bands of Delegated Authority in Relation to Reporting Lines Are Assigned Within the University

The organizational structure of the university and the functional units form the basis of delegated authority. The matrix of delegation of authority is attached below. The right-hand column indicates the bands of delegated authority. The bands assume that all positions in the reporting line higher than the delegate's position hold the delegate's delegations.

Table1:  UD Levels of Delegated Authority