reports

Delegation of Disbursing Authority

Quick Links: Related Memos | Forms

General Statute 143-3.2 provides that "When the State Controller finds it expedient to do so because of a State agency's size and location, the State Controller may authorize a State agency to make expenditures through a disbursing account with the State Treasurer."

The State Controller requires the signing of a Delegation of Disbursing Authority when a disbursing account(s) is authorized for a State agency or institution, local education agency or community college. The Delegation of Disbursing Authority is an agreement between the State Controller and Agency officials setting forth the terms and conditions of the delegation. The disbursing authority agreement covers all current and future disbursing accounts authorized by the State Controller for the agency, institution, local education agency or community college.

Failure to comply with the terms and conditions of the agreement may result in the revocation of the privileges associated with the delegation.

When one of the parties to the agreement changes a new agreement must be signed.

Procedure:

  • When the State Controller changes, a new Delegation of Disbursing Authority will be initiated by the Office of the State Controller.
    •
  • When the Agency Head or Chief Fiscal Officer of a State Agency changes a new Delegation of Disbursing Authority will be initiated by the Agency.
    •
  • A copy of the approved Delegation of Disbursing Authority will be forwarded to the Agency.
    •
  • The original Delegation of Disbursing Authority will be held in the files of the State Controller.
    •
  • The State Controller may revoke the delegation by written notice to the agency.
    •