Paper processing agencies are required to establish a signature file of agency personnel who are authorized to certify encumbrance and expenditure documents. Mark only one box next to each name to indicate the employee is authorized to audit release commitments or expenditures. . Each authorized employee must sign the form within their respective signature field. Proper segregation of duties must exist. An employee authorized to audit release commitments must not be the same employee with expenditure audit release capability.
Segregation is required for both the entry of commitments and the audit release of commitments.
The same criteria applies for expenditures.