Delegation of Authority

This site outlines the policies and procedures related to fiscal delegation as governed by CSU Executive Order 1000. It ensures proper internal controls and responsible financial management at California State University Northridge.

An individual with Delegation of Authority (DOA) has been designated to review and approve transactions and authorize the expenditure of monies. This delegation is tied to an individual’s role and responsibilities within the organization.

The CSU DOA Standard and our campus DOA framework establish clear expectations around who is authorized to approve expenditures, under what conditions, and with what level of financial accountability.

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.
  • Delegates: Authorized personnel by role and unit.

  • 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.

  • 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.