Page 187 - 2024 Orientation Manual

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Louisiana State Bar Association
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H. Check Signing
Checks signers shall be designated in accordance with Article XIII, Section 3 of the
Articles of Incorporation. Issuance of checks shall be limited as follows:
• Individuals involved with check preparation and bank reconciliations shall be
prohibited from having check signing authority; and
• An individual may not sign a check made payable to himself/herself or one
made payable to a third party for expenses personally incurred by that
individual.

Checks issued on all accounts except the Office Account shall be processed as follows:
1. Department heads shall review and approve all invoices for goods and
services within their areas of responsibility;
2. The Executive Director shall review and approve all invoices after they have
been approved by the appropriate department head;
3. The Director of Finance and Membership shall prepare checks for payment
of all approved invoices and shall create a check register which includes the
following information for each check:
• Check number;
• Date of Issuance;
• Name of payee; and
• Amount of check
4. In advance of release of checks, the check register shall be sent to the
Treasurer, along with explanations for any extraordinary expenses;
5. The register shall simultaneously be sent as information only to all members
of the Budget Committee;
6. The Treasurer shall have no less than 48 hours and no more than 72 hours
to review and approve the register;
7. Upon approval by the Treasurer, the Director of Finance and Membership
shall issue checks with the electronic signature of the Treasurer. The
Executive Director shall then physically sign those checks which contain
the Treasurer’s electronic signature;
8. Should the Treasurer not be available to review the register, the Executive
Director, in his/her capacity as Assistant Treasurer, shall have authority to
approve the register on behalf of the Treasurer, and the Executive Director’s
electronic signature shall be affixed to the checks. In such instances, a
second individual from of list of members designated by the Board of
Governors must also approve the invoices, and he/she must physically sign
those checks which contain the Executive Director’s electronic signature.

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