RCUH Policies and Procedures
of the University of Hawai‘i
2.013 Signature and Document Approval Requirements
I. Original/Copy Document Requirements
A. RCUH permits the use of scanned or faxed copies of documents and signatures when
processing procurement and disbursement transactions; this includes the
comprehensive procurement and disbursement file that must be kept by the
individual fiscal offices.
1. Individual fiscal offices may have more stringent documentation and
signature requirements. Please check with your respective fiscal office for
guidance on any internal policies/procedures.
2. If a tax treaty is being claimed to exclude tax withholding from a payment to
an individual for services, an original signed IRS Form 8233 is required. Refer
to Policy 2.007 Tax Treatment of Compensation (Services, Rents, and
Royalties) and Policy 2.012 Requirements When Paying Foreign Persons.
3. If IRS accountable plan rules are being applied to exclude expense
reimbursements from the income of a payee (employee or non-employee),
original receipts are required. Refer to Policy 2.601 RCUH Employee Travel
and Policy 2.008 Tax Treatment of Business Expenses (Service-Related).
4. Original copies of notarized documents must be kept on file by the individual
II. Permitted Signature Type, Signatory Sequence, and Signature Delegation
A. On forms and legal documents that require a signature, the following signature types are acceptable:
1. A manual signature (i.e., a signature that is handwritten onto a hardcopy
document), whether scanned, faxed, or submitted in original form; and
2. An electronic signature obtained using the State of Hawai‘i eSign service. Contact your fiscal office for guidance on any specific procedures they may have for the acceptance and use of eSign. Fiscal Administrators may request eSign accounts for individual project staff who will be routing documents for signature, by emailing [email protected]
i. For documents initiated/routed by vendors (or other external parties), DocuSign is also acceptable.
B. Signatory Sequence – All documents requiring RCUH’s signature should be signed by
both the PI (or designee) and vendor/contractor before routing to RCUH. RCUH will
be the last signatory to ensure the documents are properly and fully executed.
C. Signature Delegation – All signing authority delegations must be kept on file by the
respective project/fiscal office. When signing for the delegator, the delegatee shall
sign his/her own name, and note that it is “for” the delegator. A delegatee is not
permitted to sign the delegator’s name.
III. Approval and Signature Authority
A. All Transactions – All transactions processed through RCUH must be authorized by
the PI or designee, and reviewed and approved by the DUO or FA prior to submission
to RCUH. Transactions below $25,000 are approved once the DUO or FA approves
the transaction. Transactions $25,000 and above are sent electronically to RCUH for
review upon the DUO’s or FA’s approval, with the exception of Purchase Order (PO)
payments, which are approved once the DUO or FA approves. For PO encumbrances,
after the PO is electronically approved by RCUH, the DUO or FA is authorized to print
and sign the hard copy PO on behalf of RCUH.
Approval Authority1 Signature Authority2
Project UH Service Order Direct Project
$25,000 DUO or FA FA DUO or FA
$99,999 DUO or FA3 FA
more DUO or FA3 FA RCUH Executive
1 Approval Authority: The authorized representative certifying: (1) that the transaction is
an allowable, allocable, and reasonable charge to the project, and (2) that the transaction
is made in accordance with all applicable rules, regulations, circulars, and policies.
2 Signature Authority: The person authorized to sign and issue the transaction.
3 The responsible Program Head/Dean/Director may elect to review transactions
$25,000 and greater.
B. Contracts – DUOs and FAs are authorized to sign and distribute an Agreement for
Services related to POs under $25,000 on all accounts that are service ordered to
RCUH, including those for revolving funds and specialized service facilities. This
authorization is applicable as long as the language from RCUH’s standard Agreement
for Services template is not altered in any way. If the language from RCUH’s
template is altered, or if a contract has been generated by another entity, it must be
reviewed and executed by RCUH regardless of the dollar amount.
Contract Type Contract
Approval Authority1 Signature Authority2
$25,000 DUO or FA FA DUO or FA3 FA3
DUO or FA5
DUO or FA5
All DUO or FA5 FA RCUH RCUH
Contract All DUO or FA5 FA RCUH RCUH
Amendment6 All DUO or FA5 FA RCUH RCUH
1 Approval Authority: The authorized representative certifying (1) that the transaction is an
allowable, allocable, and reasonable charge to the project, and (2) that the transaction is
made in accordance with all applicable rules, regulations, circulars, and policies.
Signature Authority: The person authorized to sign and issue the transaction. All non-RCUH
contracts require the RCUH Procurement & Disbursing Manager’s signature, with the
exception of insurance contracts, real property leases, and construction contracts, which
require the RCUH Executive Director’s signature regardless of dollar amount. All contracts of
$100,000 or more require the RCUH Executive Director’s signature.
3 The DUO/FA must sign on the line designated for RCUH, to ensure that the contract is
4 For Agreements for Services (with no changes to the template) $25,000 or greater and
below $100,000, RCUH Procurement will authorize the DUO or FA (or Program
Head/Dean/Director) to sign on behalf of RCUH after RCUH reviews the contract.
5 The responsible Program Head/Dean/Director may elect to review transactions $25,000
6 Route all amendments to RCUH for review prior to obtaining the PI’s and vendor’s
IV. Relevant Documents
2.003 Roles and Responsibilities
2.007 Tax Treatment of Compensation (Services, Rents, and Royalties)
2.008 Tax Treatment of Business Expenses (Service-Related)
2.012 Requirements When Paying Foreign Persons
2.105 Invitation for Bid (For the Procurement of Construction)
2.209 Construction Contracts
2.213 Procurement File Documentation
2.601 RCUH Employee Travel
Date Revised: 3/25/2020