OFFICE OF FINANCIAL MANAGEMENT
OFFICE OF FINANCIAL MANAGEMENT
Purpose
This document establishes procedures and internal controls associated with processing
ITA’s obligating and payment documents with the Department of Interior, National
Business Center (NBC) in Denver, Colorado. The implementation of these
procedures ensures that payments and obligating documents are properly authorized
before they are processed. This document also establishes procedures for
verifying signatures on ITA-2068
form, "Designation/Revocation of Authority to Approve Obligating Document,"
referred herein as a "signature card."
Policy
It is the policy of ITA to ensure that all obligating and payment documents
are properly signed by authorized officials the signatures are verified
before those documents are processed at the NBC. Accordingly, NBC
is responsible for verifying that the signatures on all of the ITA obligating
and payment documents are signed by the appropriate authorizing officials
before they are processed including Contracting Officer’s Technical Representatives
(COTRs) and employees authorized to acknowledge receipt of goods and services
on the seller’s invoice.
Authority
Under ITA Organization
and Function Order 41-1 , Part III, Section 1, dated November 15, 2001,
the Chief Financial Officer and Director of Administration is responsible
for directing the Office Financial Management (OFM). OFM under the
management of the Deputy Chief Financial Officer is responsible for performing
financial functions including the assurance of adequate financial internal
controls. The use of signature cards to verify authorized signatures
is a standard financial internal control procedure. Several of ITA’s
Administrative Instructions currently provide specific delegations
of authority by management levels in ITA for obligations and payments made
for specific accounting activities like travel, cash awards, procurement,
and obligations. These delegations have been incorporated into the attached
table.
Procedures
The following procedures apply to the verification of signatures on
obligations and payments. All ITA approving officials authorized
to obligate ITA funds and make payments must complete form ITA-2068, "Designation/Revocation
of Authority to approve Obligating and Payment Documents," commonly called
a "signature card." This form serves to document the signatures
of the appropriate ITA officials who are authorized to approve obligating
and payment documents. This includes authorized approving officials,
COTRs, and employees authorized to acknowledge receipt of goods and services.
This form is also used to revoke signatory authority or a written letter.
Accordingly, a new signature card must be submitted to revoke signatory
authority in the cases where the approving officer has left the agency,
moved to another office, or abused his/her authority. Instructions
on how to prepare form ITA-2068 can be found in the, "Through
the Maze Manual" .
The Office of Financial Management, (OFM) is responsible for maintaining current signature cards on file for all ITA authorized officials. OFM will notify the Resource Coordinators (RCs) for each ITA program unit via e-mail, on a semiannual basis to update signature cards as necessary. The RCs are responsible for ensuring that all current and revoked signature cards of authorized officials are submitted to OFM on a timely basis. The RCs are also responsible for submitting all revoked signature cards to OFM in order to update the files and keep them current. The OFM transmits the original signature cards to NBC and maintains a copy for its files.
Effective February 2002, NBC will only process transactions for obligations and payments when there is an authorized signature card on file. NBC will use these cards to compare obligating and payment documents received with the original ITA-2068 forms on file. If the signatures are valid, obligations will be recorded and payments made accordingly. If signature cards are not on file at NBC to validate the obligating or payment document, NBC will contact OFM to obtain a signed signature card from the ITA official authorizing or approving the transaction. Delays in this process may result in late payments and delayed program accomplishment.
ITA-2068, "Designation/Revocation
of Authority to Approve Obligating Documents" is available on your network using
FormFlow filler software. For additional information, contact Roxanna
Allen at 202-482-8363.
