Signatures on Reimbursement form

[drepouille]

I know a counselor in the stake presidency (or bishopric) can sign the request form for reimbursement (or advance payment). The stake president's (or bishop's) signature is only required after the check has been cut to acknowledge that he is aware of the expense for audit purposes.

My real question is about the organization (auxiliary) president's signature. Can that signature come from a counselor in that organization? Let's say the auxiliary president is sick, or lives in a remote part of the stake. If a counselor in the stake presidency (bishopric) can sign the form, why can't a counselor in the stake/ward auxiliary organization sign the form?

[aebrown]

Actually, there's only one signature that is required by Church policy -- that of the bishop or the stake president.

Any other signatures that you may ask for on your reimbursement form are simply local practice. Those might be good local practices that help keep a good paper trail of who was involved in the expense, and one or more other signatures may be helpful to the presiding leader as he decides whether to affix his authorizing signature. But all the questions you ask about other signatures can and should be answered within your stake and wards. There is no Church policy or audit question that addresses any signature other than that of the bishop or stake president.

In our stake, it is quite common for an expense authorization form to have only the signature of the stake president. He sometimes asks for an auxiliary leader or high councilor to sign the form as well, but that is optional and is totally his call.

The stake president's (or bishop's) signature is only required after the check has been cut to acknowledge that he is aware of the expense for audit purposes.

I don't agree with that statement. The bishop or stake president is authorizing the expense by his signature. Without his authorization, the expense doesn't get made. Period. It's not just some formality for audit purposes (although the auditor is appropriately very concerned that the authorizing signature has been made).

There may be some times where the signature part of the authorization may come after the check is cut, but the presiding authority must authorize the expense before it is made.

[drepouille]

Our local policy is that a counselor may authorize the expense before the check is cut, but the president/bishop must sign at some point, either before or after the check is cut. That seems to have been OK with auditors in the past.

[aebrown]

Our local policy is that a counselor may authorize the expense before the check is cut, but the president/bishop must sign at some point, either before or after the check is cut. That seems to have been OK with auditors in the past.

I'd recommend that you review the very short second paragraph of Handbook 1, Section 14.7.1. It makes it pretty clear that the presiding authority's authorization is required before expenses are incurred. That's what I was referring to earlier. As I mentioned earlier, the signature part of the authorization may not always come before the expense is incurred, but there's no question that it is the authorization of the presiding authority that is required.

[drepouille]

I appreciate your feedback.

As for my question, we feel that someone in the auxiliary presidency should approve of funds being spent from their budget. For example, the YW presidency should be aware how much the YW camp director or cook is spending. Then again, perhaps most auxiliary presidents don't much care if they spend more than their budgeted amount, since the stake will usually just transfer more money into their budget category.

[lajackson]

. . . we feel that someone in the auxiliary presidency should approve of funds being spent from their budget.

We do the same in our stake, and it makes for better budget discussions along the way. But it is not a requirement.

[Gary_Miller]

On our ward reimbursement form we require three signatures before a check is even cut.

Requestor
Auxiliary President
Bishop

[johnshaw]

We tend to follow the explanation that is part of the audit... Here is what the Audit says about expenses:

Question 16
Did the bishop approve all payments?

Look at the payment records. Make sure the bishop has approved the payments by signing at least one of the following: original invoice, original bill, original receipt, or payment request. The bishop's signature on the MLS Expense Report is acceptable proof of his approval. If any tested payment did not have the bishop's approval, mark "No."

[drepouille]

On our ward reimbursement form we require three signatures before a check is even cut.

Requestor
Auxiliary President
Bishop

Would you accept the signature of a counselor in the auxiliary presidency?

[Gary_Miller]

On our ward reimbursement form we require three signatures before a check is even cut.

Requestor
Auxiliary President
Bishop

Would you accept the signature of a counselor in the auxiliary presidency?

No, the President is responsible for overseeing the budget and finances of their organization, therefore their approval of all expenses is required.