Comptroller's Office
 Policies and Procedures Manual

Effective: 01/01/2000
Revised: 02/22/2012 

CMP 203: Unit Manager Responsibilities


Purpose

To describe the responsibilities of Unit Managers


Sources

Arizona Revised Statutes §§ 38-501 to -511
University policy

Policy

An Unit Manager, a faculty or staff employee, has overall responsibility for each university Dept/Unit. The responsibilities of the Unit Manager are to:

  1. Appoint other people as authorized signers for the Dept/Unit. It is recommended that Dept/Units have up to four authorized signers, including the Unit Manager.
  2. Process against the Dept/Unit only expenditure transactions, Personnel Action Request (ePar process), and budget changes/transfers consistent with the Dept/Unit's purpose. For Dept/Units having gift deposits, ensure that the gift funds are used in accordance with the donor's stipulations. For Dept/Units having externally sponsored funding, expenditures must comply with any externally imposed stipulations.

    An Unit Manager's or authorized signer's approval/signature on a disbursement transaction is attestation to the Comptroller's Office that:

    a) the transaction is valid within the context of the Dept/Unit's purpose

    b) the documentation is sufficient for subsequent audit review, e.g., there is sufficient indication of the public purpose served if not inherently obvious

    and

    c) the payment is for products/services already received except for items normally paid in advance such as subscriptions, maintenance contracts, and individual book purchases or arrangements where documented significant economic advantage

    d) ensure that all written documents that result in an expenditure of university funds are approved with an original authorizing signature, signature stamps are not acceptable

  3. Departments must notify the Payroll/HR department of the amount of a fringe benefit or anything of value, including   non-cash awards, provided to employees in their unit.  These awards (gift cards, tickets, meal plans, etc.) are generally considered taxable income and must be reported on their W-2.   Awards or recognition items of value that are at a very low dollar amount per employee and are very infrequent or occasional will generally be considered de minimus, and not considered taxable.  Please contact Payroll to discuss.  The IRS does not provide a specific dollar amount that is considered de minimus, therefore, the Payroll/HR department will determine whether or not the item/award must be added to taxable income. 

 


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