Authorized Signature List

SUBJECT: AUTHORIZED SIGNATURE LIST NUMBER:
M.1.
DEPARTMENTS & DISTRICTS AFFECTED: ALL DEPARTMENTS, AGENCIES, AND DISTRICTS EFFECTIVE: 06/10/85
1. POLICY
Each County department/agency/district requiring disbursements shall maintain an updated list of authorized signatures for the purpose of verifying department/agency/district employee signatures placed on various documents sent to the Auditor-Controller.
1.1 Purpose
To insure that the action requested has been properly authorized.
1.2 Authority
Auditor-Controller Policy; Board of Supervisors Resolution No. 82-162, dated February 2, 1982.
1.3 Definitions
See Authorized Signature List form attached for documents covered by this policy.
2. ACCOUNTING PROCEDURES
2.1 The following information must be submitted to the Auditor-Controller on the attached form:
2.1.1 The name of the department, agency or district.
2.1.2 The names and signatures of employees authorized to sign documents. The name should be typed below the line with the employee's signature directly above.
2.1.3 The names and signatures of employees authorized to act in the absence of the head of the department/agency or district. Names and titles must be typed followed by the appropriate employee's signatures.
2.1.4 All fund budget units and trust fund budget units under the responsibility of the head of the department/agency or district that are subject to the list.
2.1.5 A check mark indicating whether the list is a "new" list which voids all previous lists; or an "additional" list adding additional names as authorized signatures. Only one box should be checked and an effective date is to be indicated.
2.2 The list must be signed by the head of the department, agency or district unless another employee has been otherwise authorized by the Board of Supervisors or district board.
2.3 In order to insure that unauthorized names are not added to the list, blank lines are to be lined through before the department/ agency head signs the form, as indicated on the attached sample list.
2.4 When signing the various documents, the employee's signature must appear on that document as it is displayed on the Authorized Signature List submitted to the Auditor-Controller.
2.5 Facsimile signatures on documents or papers filed with this office are acceptable, provided that the authorized signature list has both the personal written signature and the stamped signature of the individual authorized to sign. The responsibility for any misuse of a facsimile signature stamp is entirely that of the head of the related department, agency or district. As a matter of good internal control and protection, the use of such stamps should be limited. Further, internal procedures must be established to ensure that responsibility for their use in any given case be clearly identified.
2.6 Authorized signature lists are to be reviewed yearly by departments/agencies/districts and new lists prepared if substantial changes are required to existing lists.
2.7 Deletion of authorized signatures may be accomplished by submitting a memo stating the request and signed by either the head of the department, agency, or district, or a person authorized to act in the absence of the head of the department, agency, or district.
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