| |
|
| 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. |
Legal