The following from the DLF Aquifer Guidelines caused some confusion at our institution:

Specify authority at the <subject> level in most cases (exceptions are <subject><name>, <subject><titleInfo>, and <subject><geographicCode>). If providing subjects from different authorities, use a separate <subject> element for each. This is required even when subjects differ only at the subelement level. -p.55

Initially we took this to mean that if a <subject> element had a <name> sub-element, then the <subject> element should not get an authority attribute at all.  The authority attribute should appear only at the <name> level.

However, the DLF Aquifer examples are including the authority attribute at both the name and the subject levels:

<subject authority="lcsh">
<name type="personal" authority="naf">
 <namePart>Woolf, Virginia</namePart>
<namePart type="date">1882-1941</namePart>
<title>Three Guineas</title>
<topic>Criticism and interpretation</topic>

What do other institutions do?  Code the authorities at both the subject and name level?

Another thought, if you are recording values in a string, rather than parsed into name, title, and topic sub-elements?

Thanks and Happy New Year.

Betsy McKelvey